22 Sept 1999
Auckland Co-Operative Taxi Society Ltd v Accident Rehabilitation and Compensation Insurance Corporation
- Citation
- [1999] NZACC 271
- Court
- District Court
The Court held that ANZSIC does not have the force of law for classification under s103 and may only serve as a guide; applying the statutory test of the activity which most accurately describes the employer, the appellant's principal activity is telecommunication services as the middle entity between the public and independent taxi operators, and therefore the correct classification is 71200 Telecommunication Services; ACC's decision to reclassify to 61230 is wrong and revoked.