New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Self-employed earnings calculation

Legal area

Court

29 Feb 2016

Wood v Accident Compensation Corporation

Citation

[2016] NZACC 47
Court

District Court

Because the partnership tax accounts for the relevant tax year showed a net loss after allowable deductions, the appellant had no 'earnings as a self-employed person' under s14 so clause 38 did not apply; alternative routes (clause 38(3) minimum payments or clause 42) also failed because the appellant was not liable to pay the minimum levy and was not in full-time employment, therefore the Corporation correctly declined weekly compensation.
16 May 2014

Smithson v Accident Compensation Corporation

Citation

[2014] NZACC 125
Court

District Court

On the balance of probabilities the appellant failed to establish that he was in full‑time employment or worked an average of more than 30 hours per week in the four weeks before incapacity; his relevant year showed a net loss so clause 38 produced no entitlement and clause 42 eligibility was not satisfied; therefore the review decision upholding ACC's 14 March 2012 determination was correct and the appeal is dismissed.