19 Dec 2014
Guillum-Scott v Accident Compensation Corporation
- Citation
- [2014] NZACC 341
- Court
- District Court
The court found the best evidence (local real estate data and Department of Building and Housing bond statistics) established the market rental in 1999 at $135 per week and, applying the statutory scheme and Inland Revenue practice, the market rental is a gross taxable in‑kind benefit (a source deduction payment) so no separate tax adjustment is required; accordingly the Corporation's figure is amended from $80 to $135 per week.