New Zealand Case Law: Decisions & Judgments

Topic

Interest on late payments

Legal area

Court

13 May 2022

BUIS v ACC [2022] NZHC 1043

Citation

[2022] NZHC 1043
Court

High Court

The High Court declined special leave because the 2007 (and 2017) interest decisions were fresh decisions made after the 2001 Act commenced and therefore s 371 applies; s 390 did not apply as those interest decisions did not revise earlier interest decisions and, even if revision were argued, the law preserved by transitional provisions required application of the modified s 72 limiting interest to periods on or after 1 July 1992. Precedent (Robinson, Kearney, McLean) supports that outcome.
12 Apr 2019

AB v Accident Compensation Corporation (Interest)

Citation

[2019] NZACC 30
Court

District Court

The Court held that all information necessary to calculate the appellant's weekly compensation was not received by the Corporation until 6 August 2007 (when earnings information from the employer was provided) and therefore s114 interest is payable from one month thereafter (6 September 2007) to the dates the arrears payments were made; employer-held information in 2002 was not to be treated as having been received by the Corporation in 2002 for s114 purposes absent statutory deeming.
8 Feb 2018

Kane v Accident Compensation Corporation (Interest on Weekly Compensation)

Citation

[2018] NZACC 32
Court

District Court

The court applied s114 and Miller: interest accrues from one month after the date ACC first held all medical, financial and other information necessary. The Toxicology Panel advice received 2 May 2012 constituted the date ACC had all necessary information to grant cover and determine entitlement for the period from 30 June 1997, so interest on that portion runs from 2 June 2012. The distinct earlier period (November 1995–June 1997) required additional employer statements and ACC received all necessary information by Dr Walker's memorandum of 19 February 2013; the Corporation's decision as to…
19 Sept 2017

Wire v Accident Compensation Corporation (Interest)

Citation

[2017] NZACC 115
Court

District Court

The Court held ACC only had 'all information necessary' to determine cover and calculate weekly compensation when it received Dr Foley's second report of 2 April 2014, which was the pivotal medical evidence relied upon by the appellate decision; accordingly interest under s114 is payable from that date and the Corporation's denial of interest and the review decision were quashed.
31 Aug 2017

Edwards v Accident Compensation Corporation (Interest)

Citation

[2017] NZACC 108
Court

District Court

The Court found no error of law by the Corporation in this case: the accommodation was a taxable allowance under the applicable provisions and the Corporation was not on notice nor in possession of all information necessary to value that allowance until 7 September 2015; therefore under s114(1) ACC Act 2001 interest properly runs from 7 September 2015 and the appeal is dismissed.
18 Apr 2016

JONES v ACCIDENT COMPENSATION CORPORATION [2016] NZHC 707

Citation

[2016] NZHC 707
Court

High Court

When ss 114 and 252 are read together, interest under s 114 is payable only on late payments actually received by the claimant; amounts refunded by ACC to WINZ under s 252 were not payments received by the claimant and therefore do not attract interest under s 114 because the claimant was not out of pocket for those amounts.
21 Dec 2015

GOH v ACCIDENT COMPENSATION CORPORATION [2015] NZHC 3353

Citation

[2015] NZHC 3353
Court

High Court

Bound by Cullen CA: when s114 and s252 are read together WINZ payments deemed 'for all purposes' to have been paid in respect of the ACC entitlement, so interest under s114 is payable only on the net balance after deduction of amounts refunded to WINZ; the $6,661.17 payment was an interest payment and deductible from later interest calculations.
30 Sept 2015

Jones v Accident Compensation Corporation

Citation

[2015] NZACC 302
Court

District Court

Leave dismissed because Cullen is binding and establishes that interest under s114 is not payable on amounts paid to WINZ under s252 since the claimant was not out of pocket; no seriously arguable question of law exists.
23 Jun 2015

Hay v Accident Compensation Corporation

Citation

[2015] NZACC 159
Court

District Court

The Court upheld the Corporation's arrears calculation and reimbursement method under s252 (no double taxation), found the District Court lacked jurisdiction to revisit entitlement prior to 6 August 2004 due to issue estoppel, and held interest under s114 was correctly awarded from 4 October 2006 (date of Dr Walls' report) to 24 May 2010, so both appeals are dismissed.
13 Jan 2015

Jones v Accident Compensation Corporation

Citation

[2015] NZACC 2
Court

District Court

Because s252 deems WINZ benefit payments as having been paid 'for all purposes' in respect of the claimant's entitlement, s114 interest can only apply to any shortfall actually paid late to the claimant; interest is not payable on amounts reimbursed to WINZ.