30 Nov 2004
Budgen v Accident Compensation Corporation
- Citation
- [2004] NZACC 375
- Court
- District Court
ACC properly deducted PAYE from backdated weekly compensation and correctly paid the net amounts to Work and Income under the relevant Social Security Act deduction mechanism and s252 reimbursement; there is no statutory authority requiring ACC to apply gross (pre-tax) compensation to repay non-taxable benefits or to obtain an IRD reclassification, and the tax consequences are not remediable by this Court.