7 May 1997
Montgomery v Accident Rehabilitation and Compensation Insurance Corporation
- Citation
- [1997] NZACC 90
- Court
- District Court
The Court accepted the respondent's interpretation of the Earnings Definitions Regulations and Income Tax provisions: the redundancy and non‑taxable gratuity payments were excluded from "earnings as an employee" either because they fell within the regulatory exclusion for redundancy payments or because they were not source deduction payments; therefore the respondent's assessment of the appellant's relevant earnings and weekly compensation was correct.