New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Regulation 6

Legal area

Court

9 Oct 2013

BROSNAHAN v THE CHIEF EXECUTIVE OF THE MINISTRY OF SOCIAL DEVELOPMENT [2013] NZHC 2618

Citation

[2013] NZHC 2618
Court

High Court

Regulation 6, read with s 80BD(4) and s 82(3), requires the terminal benefit created by s 80BD(4) to be paid to the surviving spouse, partner or dependent children in priority to being treated as part of the deceased's assessable estate; the Ministry's policy of paying the terminal benefit into the deceased's estate was inconsistent with the statute and unlawful.
4 Jun 1999

Adis International Ltd v Accident Rehabilitation and Compensation Insurance Corporation

Citation

[1999] NZACC 138
Court

District Court

The Court held the appellant carried on a single activity — publishing — and that modern methods of dissemination (print, CD-ROM, online) do not create distinct and independent activities for premium classification; accordingly the correct classification unit for 1995-1997 is 24221 (other periodical publishing (excluding printing)). Alternatively, even if two activities existed, the appellant did not maintain contemporaneous separate accounting and employee earning records as required, so multiple classification units would not apply. Appeal allowed and respondent decision revoked.