30 Oct 2015
Accident Compensation Corporation v Rusher
- Citation
- [2015] NZACC 322
- Court
- District Court
The Court held clause 39(2)(a) of the First Schedule and the 'relevant year' definition govern calculation; because the respondent had no shareholder-employee earnings in the relevant year the statutory formula yields nil for that period and section 15(3) cannot be used to substitute earnings from a later tax year or to override clause 39; accordingly the reviewer's decision was quashed and the original weekly compensation assessment reinstated.