15 Nov 2021
TOURISM HOLDINGS LIMITED v A LABOUR INSPECTOR OF THE MINISTRY OF BUSINESS, INNOVATION AND EMPLOYMENT [2021] NZSC 157
- Citation
- [2021] NZSC 157
- Court
- Supreme Court
For the s 8(2) calculation 'regular part' must be assessed against a four-week standard period; commissions that are of a kind made regularly when assessed over a four-week period are included in the s 8(2) numerator (gross earnings) and are not excluded by s 8(1)(c)(i). Commission allocation is by accrual to the period when the activity was sold and, for third-party activities, taken, not by payment date or necessarily post-debrief payment; accordingly the Court amended the Court of Appeal's answer to state the four-week standard and dismissed the appeal otherwise.