17 Oct 2011
Accident Compensation Corporation v Jani-King (NZ) Ltd
- Citation
- [2011] NZACC 295
- Court
- District Court
The Court held that Jani-King's core activity is administrative and management of franchise cleaning contracts rather than the physical act of cleaning; therefore CU 78560 (Corporate Head Office Management Services) more accurately describes the business and the reviewer’s decision must be upheld; any reassessment of levies is limited to the relevant levy years identified in the decision (2008–2010) consistent with s243(3).