18 Jul 2014
The redundancy payment arose from a contractual entitlement under a collective employment agreement and therefore constituted property touching the bankrupt's estate; it did not fall within the narrow common law exception for purely personal claims for pain or damaged reputation and accordingly vested in the Official Assignee under s 102(1) of the Insolvency Act 2006.
12 Jun 2003
Cessation leave in this case formed part of the severance/redundancy payment and was treated by the employer as not subject to ACC earner premium; because the payment was a redundancy/retiring allowance excluded from earnings under s19(1) and not a period of paid leave on which earner premium was payable, Clause 19(2)(b)(ii) is not satisfied and the appellant was not an 'earner' at the time of the accident; appeal dismissed.
7 May 1997
The Court accepted the respondent's interpretation of the Earnings Definitions Regulations and Income Tax provisions: the redundancy and non‑taxable gratuity payments were excluded from "earnings as an employee" either because they fell within the regulatory exclusion for redundancy payments or because they were not source deduction payments; therefore the respondent's assessment of the appellant's relevant earnings and weekly compensation was correct.
31 Aug 1994
Annual and shift leave payments paid to the appellant on termination are "earnings" and source deduction payments within the definitions relied on and therefore correctly applied to abate weekly compensation under s.47(2); the retiring leave payment was not a source deduction and must be excluded; the payments were not redundancy or superannuation.