30 Apr 2008
Reichenbach v Accident Compensation Corporation
- Citation
- [2008] NZACC 96
- Court
- District Court
The Court held that under s41(3) of the 1992 Act the Corporation was required to rely on a filed income tax return (or IRD reassessment confirming the amount) to calculate pre‑incapacity earnings; the accountants' letter of June 1996 did not meet that statutory prescription and the Corporation did not have "all information necessary" until it received the IRD reassessment documentation in May 1998 (received 8 May 1998). Accordingly the appeal is dismissed.