25 Oct 2018
Hamilton v Accident Compensation Corporation (Leave to Appeal)
- Citation
- [2018] NZACC 167
- Court
- District Court
The District Court held that the majority of the applicant's challenges raised questions of fact, that the Corporation was entitled to apply s 15(3) (and cl 31 was satisfied on the facts), that the evidence supported treating a significant proportion of Olette's profits as attributable to the applicant's services and therefore abatable, and accordingly refused leave to appeal as no substantial question of law was established.
- Shareholder-employee earnings under s 15(3)
- Rejection of tax returns cl 31 schedule 1
- Abatement of weekly compensation cls 49-51 schedule 1
- Lifting the corporate veil
- Reasonableness of remuneration estimation