Backdating of attendant care payments - ss 81, 83, 374 and 376 Accident Compensation Act 2001. Appeal from a review decision upholding the Corporation’s decision declining to backdate attendant care payments for the first appellant. Whether the Corporation has the statutory ability to make a retrospective payment of compensation for attendant care for the first appellant for the period prior to 1 April 2002. Held: Where cover has been provided under the 2001 Act, there is no retrospective entitlement to compensation for attendant care provided prior to 1 April 2002. Outcome: Appeal dismissed.