30 Oct 2009
HOLLIS V COMMISSIONER OF INLAND REVENUE HC NAP CIV 2009-441-000074
- Citation
- openlaw-fe88510b_be85_481a_bfbb_9e759e5be3fc.pdf
- Court
- High Court
Section 252 of the 2001 ACC Act (and predecessors) operates to deem income-tested benefits received from MSD to be ACC weekly compensation and ACC is obliged to refund the gross excess benefit to MSD; backdated ACC payments are gross income under s CC1(1)(bc) of the Income Tax Act 1994 and are taxable in the year received (cash-basis derivation), they cannot be spread back to prior years; however a lump sum of backdated compensation is not an "extra emolument" for tax purposes unless it constitutes a payment additional to ordinary entitlement for the relevant pay period, so the extra emolumen…