New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Earnings calculation

Legal area

Court

9 May 2013

Amner v Accident Compensation Corporation

Citation

[2013] NZACC 131
Court

District Court

On the balance of probabilities the appellant received the USD 1,500 bonus (paid via his employer acting as agent for Sovenz); that bonus constituted earnings related to his employment and should have been included in the income assessment under the 1982 Act; respondent must reassess weekly compensation and pay the additional sum.
12 Oct 2009

Mills v Accident Compensation Corporation

Citation

[2009] NZACC 172
Court

District Court

The filed 2005 tax return showing income of NZD 120,557 was properly treated as earnings for the purposes of assessing weekly compensation because the appellant failed to prove the income was not derived from his personal exertion; evidence showed he submitted tenders, engaged subcontractors and provided the business reputation and oversight that generated profit, so the respondent's overpayment calculation and denial of remission were correct.