Spray Marks NZ Ltd v Accident Compensation Corporation (Industry Classification) [2023] NZACC 127 [pdf, 454 KB]
...criteria given that a single corporate entity should always have certain obligations which would set above a divisional level. The further guidance within the guidebook with respect to payroll activities in particular envisages some sharing of resources noting a de minimis rule for staff who work less than 5% across divisions. -Separate activities cannot exist if all staff are shared. As noted it appears that the Guidebook envisaged some sharing of staff between divisions. F...