18 Nov 1997
Nepia v Accident Rehabilitation and Compensation Insurance Corporation
- Citation
- [1997] NZACC 231
- Court
- District Court
The partnership income returned for 1993-94 was not 'earnings other than as an employee' because it was not dependent on the appellant's personal exertion and was derived despite his incapacity (relief driver performed his duties); IRD/ACC levy classification does not determinatively convert assessable income into s.47 earnings, therefore s.47 abatement did not apply and the Review Officer's decision was revoked.