25 Jun 1999
Geraghty v Accident Rehabilitation and Compensation Insurance Corporation
- Citation
- [1999] NZACC 161
- Court
- District Court
Because the ARCI Act's definition of "employee" depends on the Income Tax Act's concept of source deduction payments (income subject to New Zealand tax), the appellant's intended employment in Australia would not be liable for New Zealand tax and therefore he could not be deemed an employee under s44(1)(c); consequently he is not entitled to weekly compensation.