26 Aug 2016
VB v Accident Compensation Corporation
- Citation
- [2016] NZACC 237
- Court
- District Court
The Court applied Gabites and the statutory scheme to hold that only earnings assessable to New Zealand tax qualify as "earnings as an employee" for weekly compensation; the appellant's foreign salary was not assessable in New Zealand and therefore did not qualify; applying Diamond the appellant did not demonstrate a permanent place of abode in New Zealand during the absence, so tax residency was not established; accordingly the appellant was not entitled to weekly compensation and the appeal is dismissed.