7 Jun 2000
Willetts v Accident Compensation Corporation
- Citation
- [2000] NZACC 135
- Court
- District Court
The appellant was not in continuous employment for the 12 months preceding the injury because he was not in receipt of source deduction payments during the off‑season periods identified (21 June–30 August 1998 and 29 April–4 May 1999); in‑kind payments did not qualify as source deduction payments under the Income Tax Act definitions incorporated into the Accident Rehabilitation and Compensation Insurance Act, therefore s44(1)(b) is not satisfied and entitlement fails.