Houghton v Accident Compensation Corporation (Weekly Compensation) [2024] NZACC 57 [pdf, 361 KB]
...weekly entitlements based not on how their income had been treated under the Income Tax Act, levies paid to the Work Account and the Earners Account would be incorrect and would lead to distortions and unintended administrative difficulties. [101] However tax and levies had been paid by Mr Drage as a self-employed contractor and when contrasting the scenario of an employee involved in similar work, the High Court assumed that PAYE income tax deductions were paid to Inland Revenue....