23 Sept 1997
Henry v Accident Rehabilitation and Compensation Insurance Corporation
- Citation
- [1997] NZACC 196
- Court
- District Court
The Review Officer and Corporation failed to apply the statutory test in s41(3): the proper inquiry is whether the tax return and related accounts were materially influenced by the incapacity. Returns filed after commencement may be used only if not so influenced; if influenced they must be disregarded (not partially accepted). The Corporation's assessment was therefore invalid and must be revoked and the matter remitted for proper consideration under s41(3).