30 Apr 2009
Section 7 of the Crimes Act 1961 provides a complete answer to the extra-territoriality point: both the selling and advertising charges can apply where material was made available to be seen in New Zealand, and the Crown need not prove a particular New Zealand person actually saw the internet advertisement.
3 Jul 1995
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.