20 Jan 2009
Currey v Accident Compensation Corporation
- Citation
- [2009] NZACC 2
- Court
- District Court
ACC correctly included employer superannuation contributions at their actual exempt value in the claimant's pre-accident earnings, properly calculated 80% earnings-related compensation, and was obliged to deduct PAYE from that compensation; there is no legal basis to notionally gross up tax-exempt employer contributions or require ACC to pay the claimant's tax.