Martin v Accident Compensation Corporation (Weekly Compensation) [2023] NZACC 67 [pdf, 211 KB]
...applicable to the former. If that were not the case, the appellant’s Australian employer would be an “employer” for the purposes of the ARCI Act. That would then lead to the Australian employer being liable to pay employee premiums under s 101 of the Act. That such is plainly not the case, nor intended to be, reinforces the view that it is only income or earnings which are subject to New Zealand income tax law which can be considered as determining entitlement to weekly compe...