Child Rescue Charitable Trust v Accident Compensation Corporation (Employer Levy Classification) [2023] NZACC 73 [pdf, 212 KB]
...activities that fall within the class and a list of exclusions or references. [50] Mr Hlavac notes that ANZSIC has been recognised by the High Court as providing assistance in the interpretation of the Regulations. In On the Go (New Zealand) Limited5 Justice Simon France held that it was “beyond dispute” that the Regulations uplift the classification units from the ANZSIC document and while, at the end of the day, it is the wording of the Regulations that prevails, ANZSIC is an...