Smith v ACC [2010] NZACA 6 [pdf, 192 KB]
...November 1989 the appellant was a self-employed painter and decorator trading under the business name of ‘BB Services’. This business had commenced in or about October 1988. 3 [8] As the appellant’s tax returns had not then been filed for the year ending 31 March 1989, the Corporation undertook an interim assessment of the appellant’s ERC, making payments of $180 gross per week for the period from 22 September 1989. [9] On 14 December 1989 the appellant...