14 Jun 2007
Appellant produced no evidence of regular PAYE/source deduction payments and failed to discharge the evidential burden to rebut Inland Revenue and ACC findings; therefore weekly compensation must be calculated on relevant year income and not on an asserted but unexecuted intention to pay wages; appeal dismissed.
3 Oct 2001
Payments credited to the respondent were not 'source deduction payments' under sOB(2) of the Income Tax Act 1994 and therefore the respondent had no 'earnings as an employee' for the 52 weeks prior to incapacity; accordingly Clause 16(4) applies and weekly earnings are calculated from the respondent's shareholder/employee earnings in the relevant year (year ended 31 March 1999) of $41,951 divided by 52; the Reviewer's decision was wrong and the appellant's primary decision is reinstated.
7 Jun 2000
The appellant was not in continuous employment for the 12 months preceding the injury because he was not in receipt of source deduction payments during the off‑season periods identified (21 June–30 August 1998 and 29 April–4 May 1999); in‑kind payments did not qualify as source deduction payments under the Income Tax Act definitions incorporated into the Accident Rehabilitation and Compensation Insurance Act, therefore s44(1)(b) is not satisfied and entitlement fails.
7 May 1997
The Court accepted the respondent's interpretation of the Earnings Definitions Regulations and Income Tax provisions: the redundancy and non‑taxable gratuity payments were excluded from "earnings as an employee" either because they fell within the regulatory exclusion for redundancy payments or because they were not source deduction payments; therefore the respondent's assessment of the appellant's relevant earnings and weekly compensation was correct.
3 Jul 1995
Because the ARCI Regulations define 'earnings as an employee' by reference to 'source deduction payments' under the Income Tax Act 1976, and the appellant's UK earnings were not source deduction payments (being not taxable in New Zealand and effectively outside the tax net), those earnings cannot be included in the s40 calculation of weekly compensation; alternatively, a common‑sense application of extra‑territoriality and the absence of ACC premium coverage on those earnings leads to the same conclusion.
31 Aug 1994
Annual and shift leave payments paid to the appellant on termination are "earnings" and source deduction payments within the definitions relied on and therefore correctly applied to abate weekly compensation under s.47(2); the retiring leave payment was not a source deduction and must be excluded; the payments were not redundancy or superannuation.