28 May 2013
MOLLOY v CHIEF EXECUTIVE OF THE MINISTRY OF SOCIAL DEVELOPMENT [2013] NZHC 1233
- Citation
- [2013] NZHC 1233
- Court
- High Court
Section 64(2B) permits the Chief Executive to attribute income to the period in which it was earned or when entitlement to it arose rather than being bound by the date of payment; the Ministry's administrative practice of offsetting the income year by eight weeks before the review year was not authorized by s 64(2B); accordingly the Authority erred in law and the correct due/paid assessment period for Molloy is 26 July 2010 to 24 July 2011 and the Ministry must recalculate her entitlement accordingly.