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.