13 Jul 2001
Estate of Neal v Accident Compensation Corporation
- Citation
- [2001] NZACC 185
- Court
- District Court
The court held that assessment of relevant earnings must be based on actual tax-returned figures rather than notional reconstructions; the respondent correctly used the appellant's IR12/tax-return figure (assessed at $4,600 for 1978) and the Reviewer's decision was affirmed; interest was not payable because interest accrual is limited to amounts accruing after 1 July 1992 and the WINZ excess benefit payments equated to weekly earnings so there was no entitlement to interest.