New Zealand Case Law: Decisions & Judgments | LexChat

New Zealand Case Law

Definition of earnings as an employee

  • 7 Jul 1998

    Clinton v Accident Rehabilitation and Compensation Insurance Corporation

    Citation
    [1998] NZACC 95
    Court
    District Court

    The severance payment was a retiring allowance made in consequence of retirement and based on length of service, and therefore falls within the exclusion in the Earnings Definitions Regulations and must be excluded from 'earnings as an employee' for ACC weekly compensation calculations.

    • Definition of earnings as an employee
    • Retiring allowance
    • Redundancy payment
    • Calculation of weekly compensation

  • 3 Jul 1995

    Blowers v Accident Rehabilitation and Compensation Insurance Corporation

    Citation
    [1995] NZACC 70
    Court
    District Court

    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.

    • Calculation of weekly compensation
    • Definition of earnings as an employee
    • Source deduction payments
    • Exempt income
    • Extra‑territoriality

  • 9 Mar 1995

    Kingston v Accident Rehabilitation and Compensation Insurance Corporation

    Citation
    [1995] NZACC 25
    Court
    District Court

    The Review Officer and Judge correctly applied s.40(2) and the statutory definitions to include prior compensation payments as 'earnings as an employee' and to calculate weekly earnings by reference to actual earnings in the specified preceding periods; the respondent's assessments of 26 July 1993 and 26 August 1993 were therefore correct and must be upheld.

    • Calculation of weekly compensation
    • Interpretation of s.40(2) arci act 1992
    • Definition of earnings as an employee
    • Review policy after cessation of payments
    • Entitlement to back payments