4 Jun 1999
Adis International Ltd v Accident Rehabilitation and Compensation Insurance Corporation
- Citation
- [1999] NZACC 138
- Court
- District Court
The Court held the appellant carried on a single activity — publishing — and that modern methods of dissemination (print, CD-ROM, online) do not create distinct and independent activities for premium classification; accordingly the correct classification unit for 1995-1997 is 24221 (other periodical publishing (excluding printing)). Alternatively, even if two activities existed, the appellant did not maintain contemporaneous separate accounting and employee earning records as required, so multiple classification units would not apply. Appeal allowed and respondent decision revoked.