[2016] NZSSAA 100 (24 November 2016) [pdf, 208 KB]
...payments are not capital. (e) Payments have often been accompanied by what is in fact a winter fuel payment, ie a payment to assist with heating costs in winter. This is an income-related cost. (f) The inference to be drawn from the affidavit filed by the appellant is that he uses the payments for income-related purposes. (g) There is no evidence to suggest the payments are paid or used to produce further wealth to invest. (h) The Trust receives payments from the government eac...