19 May 2010
Estate of Bartrom v Accident Compensation Corporation
- Citation
- [2010] NZACC 72
- Court
- District Court
Because the deceased had previously received shareholder-employee earnings from the same company in earlier years, he did not 'first commence' shareholder-employee earnings in the 2003 tax year; therefore Clause 39(2)(c) applies, and ACC correctly used s15(3) to determine reasonable shareholder-employee remuneration for the relevant year (2001–02) and calculated weekly earnings accordingly, excluding 2003 profits.