3 Aug 2017
Hawkins v Accident Compensation Corporation (Weekly Compensation)�
- Citation
- [2017] NZACC 90
- Court
- District Court
On the evidence the change from non-PAYE year-end drawings to a PAYE shareholder salary in March 2007 lacked contemporaneous, cogent business justification and, given the company's substantial losses and cashflow position, the March 2007 PAYE payments were properly regarded as unreasonably influenced by incapacity under clause 31; accordingly the Corporation's revocation of weekly compensation was upheld.