There is hereby established a commission to be known as the Accident Compensation Commission.

The Commission shall consist of 3 members to be appointed from time to time by the Governor-General on the recommendation of the Minister.

One of the members shall be so appointed as Chairman of the Commission.

Either the Chairman or one other member of the Commission shall be a barrister or solicitor of the Supreme Court of not less them 7 years’ practice.

The powers of the Commission shall not be affected by any vacancy in its membership.

Except as otherwise provided in this Act, every member of the Commission shall hold office for a term of 3 years:

Provided that, in making the initial appointments, one member may be appointed to hold office for a term of 4 years, and one member may be appointed to hold office for a term of 5 years:

Provided also that any member may from time to time be reappointed.

Notwithstanding anything in subsection (1) of this section, every member of the Commission, unless he sooner vacates his office under section 8 of this Act, shall continue in office until his successor comes into office, notwithstanding that the term for which he was appointed may have expired.

Any member of the Commission may resign his office at any time by written notice given to the Minister.

Any member of the Commission may be removed from office at any time by the Governor-General for disability, bankruptcy, neglect of duty, or misconduct, proved to the satisfaction of the Governor-General.

If any member of the Commission dies or resigns his office or is removed from office as aforesaid, the vacancy shall, as soon as practicable, be filled by the appointment of another member; and, if the term of the vacating member has not expired at the time of the appointment, the member appointed to fill the vacancy shall hold office by virtue of that appointment for the residue of the term of the vacating member.

In any case where the Governor-General is satisfied that the Chairman or any other member of the Commission is incapacitated by illness, absence, or other sufficient cause from performing the duties of his office, the Governor-General may, on the recommendation of the Minister, appoint a person to act as the deputy of the Chairman or of the member during his incapacity.

In the case of the incapacity of the Chairman, his deputy may or may not be one of the other members, and if the deputy of the Chairman is one of the other members some other person may be appointed to act as the deputy of that member.

Any deputy appointed under this section shall, while he acts as such, be deemed to be the Chairman or member of the Commission in whose place he acts.

No appointment of a deputy and no acts done by him as such, and no act done by the Commission while any deputy is acting as such, shall in any proceedings be questioned on the ground that the occasion for his appointment had not arisen or had ceased.

The Commission shall be a body corporate with perpetual succession and a common seal, and shall be capable of holding real and personal property, and of suing and being sued, and of doing and suffering all such other acts and things as bodies corporate may lawfully do and suffer.

The Public Bodies Contracts Act 1959 is hereby amended by inserting in Part II of the First Schedule, in its appropriate alphabetical order, the following item:

The Seal of the Commission shall be in the custody of such member or officer of the Commission as the Commission may appoint, and shall not be affixed to any document except pursuant to a resolution of the Commission, and the execution of any document so sealed shall be attested by a member of the Commission and an officer of the Commission authorised in that behalf by the Commission.

Meetings of the Commission shall be held at such times and places as the Commission or the Chairman or his deputy from time to time appoints.

The Chairman of the Commission shall preside at each meeting of the Commission. In the event of the absence of the Chairman from any meeting of the Commission his deputy shall preside at that meeting and if he also is absent or if the Chairman has no deputy the meeting shall be presided over by a member who is nominated by the Chairman or (failing such a nomination) by his deputy; and failing the Chairman and his deputy and any member so nominated the meeting shall be presided over by a member appointed by the members present.

At all meetings of the Commission the quorum necessary for the transaction of business shall be 2 members.

At any meeting of the Commission at which only 2 members are present,—

Subject to the provisions of this Act and any regulations made thereunder, the Commission may regulate its procedure in such manner as it thinks fit.

A resolution in writing signed, or assented to by letter or telegram, by all the members of the Commission shall be as valid and effectual as if it had been passed at a meeting of the Commission duly called and constituted.

The Commission shall, upon its appointment, proceed to examine and make recommendations to the Minister as soon as practicable upon—

The Commission shall in each financial year review, and make recommendations to the Minister regarding the adjustments (if any) that should be made in relation to,—

Where any such recommendations relate to the rates of levies on owners or drivers of motor vehicles or to scales or classifications in relation to those levies, the Minister of Labour shall consult the Minister of Transport regarding them.

In making its recommendations under any of the provisions of paragraphs (c) to (h) of subsection (2) of this section the Commission shall provide that any adjustment it recommends shall, after taking into account past relevant adjustments, reflect the movement in earnings by earners who have cover under the earners’ scheme that has occurred since the date of the passing of this Act.

In making its recommendations under paragraph (i) or paragraph (j) of subsection (2) of this section the Commission shall have regard to the movement in earnings by earners who have cover under the earners’ scheme that has occurred since the date of the passing of this Act, past relevant adjustments, and all other data, indices, and matters which it considers relevant.

The Commission shall base its assessment as to the extent of the movement in those earnings on its own financial and statistical records, whether of earnings on which the levies are paid, or of the amount derived from levies in respect of earners, or of the average weekly rate of earnings related compensation paid to earners, or of a combination of all or any of them, but the foregoing provisions of this subsection shall not prevent the Commission from having regard to other relevant data and indices. In selecting the basis to be adopted, the Commission shall have regard to—

In making its recommendations in relation to levies under the foregoing provisions of this section, the Commission shall review the Earners’ Compensation Fund and the Motor Vehicle Compensation Fund, and shall make recommendations designed to ensure that the levies credited to each Fund, together with the income from the Fund, are sufficient to meet the current and future liabilities of the Fund, including transfers to the General Fund.

The Commission shall, in its annual report to the Minister, state whether in its opinion the levies being credited to the Earners’ Compensation Fund and the Motor Vehicle Compensation Fund are in the case of each Fund (together with the income from the Fund) sufficient to meet the current and future liabilities of the Fund, including transfers to the General Fund.

The Commission shall, within 5 years from the date of the commencement of this Part of this Act and thereafter at intervals not exceeding 5 years, arrange for the Government Actuary or another independent actuary approved by him to make a report to the Minister regarding the matters on which the Commission was required to make recommendations to the Minister under this section since the date of the commencement of this Part of this Act or the date of the last such report, whichever is the later. The actuary shall send to the Commission a copy of his report to the Minister. On receipt of any such copy of a report, the Commission shall, as soon as practicable, advise the Minister of any comments it may wish to make thereon.

The Commission shall have such functions and powers in relation to the administration of this Act as are conferred upon it by this Act and any regulations made thereunder, and shall also have such further powers, not inconsistent with this Act or any such regulations, as are reasonably necessary for the effective performance of its functions.

Without restricting the generality of subsection (1) of this section, and subject to subsection (3) of this section, it is hereby declared that the functions of the Commission shall include:

In the discharge of its functions, the Commission shall co-operate with Government departments and bodies and persons interested in the discharge of those functions, including departments involved in the recording and processing of statistics of accidents and occupational diseases, and shall as appropriate seek to achieve co-ordination between Government departments and other bodies and persons in matters related to the discharge of its functions, whether by making contributions to their expenses or otherwise.

No member, officer, or employee of the Commission shall be personally liable for any liability of the Commission, or for any act done or omitted by the Commission or by any member, officer, or employee thereof in good faith in pursuance or intended pursuance of the functions or powers of the Commission.

The Commission shall have such functions and powers in relation to the application of the Funds to which this Act applies as are conferred upon it by this Act and by any regulations made thereunder, including the authorisation and payment of formation expenses incurred before the commencement of this section that would have been lawfully incurred if this Act had then been in force.

Without limiting the generality of subsection (1) of this section, it is hereby declared that the functions and powers of the Commission shall include:

The Commission shall give consideration to the desirability, feasibility, and cost of extending the scope of cover under this Act in respect of personal injury by accident in New Zealand so as to make provision for cases not coming under the earners’ scheme or the motor vehicle accident scheme.

The Commission shall furnish a report to the Minister thereon as soon as practicable after the earners’ scheme and the motor vehicle accident scheme have both been in operation for 3 years and the Commission has received a copy of the first actuarial report to be made to the Minister under section 15(9) of this Act, but not later than 1 year after the first point of time when all those things have happened.

The report so furnished shall include—

A copy of the report made by the Commission under this section shall be laid before Parliament as soon as practicable after the date on which it is furnished to the Minister.

The Commission may, if it thinks fit, sell, transfer, lease, hire, or otherwise dispose of any of its real or personal property:

Provided that no piece of land of a value in excess of $50,000 may be sold, transferred, or disposed of without the consent of the Minister of Finance.

For the purpose of carrying out the duties and functions imposed on the Commission by this Act, the Commission or any member thereof or a Hearing Officer shall have the same power to summon witnesses, administer oaths, and hear evidence as are conferred upon Commissions of Inquiry by the Commissions of Inquiry Act 1908, and the provisions of that Act except sections 2, 10, 11, and 12 shall apply accordingly.

Any investigation or inquiry which the Commission is empowered to conduct under this Act may be conducted by the Commission acting in its own right or by a member or officer of the Commission or other person specially appointed by the Commission to conduct the investigation or inquiry and to report thereon to the Commission, and for the purposes of any such investigation or inquiry the powers and authority conferred on the Commission by subsection (2) of this section shall attach to and may be exercised by the member, officer, or other person so appointed.

In the exercise of its functions and powers, the Commission shall give effect to the policy of the Government in relation to those functions and powers as communicated to it from time to time in writing by the Minister.

A copy of every such communication shall be laid before Parliament as soon as practicable after it has been made by the Minister.

The Commission may from time to time appoint such officers and employees, including acting or temporary or casual officers and employees, as it thinks necessary for the efficient exercise of its functions and powers, and may at any time remove any officer or employee from his office or employment.

The Minister may from time to time, by notice in writing to the Commission, specify senior positions on the staff of the Commission as special positions for salary purposes.

Each holder of any such special position shall be paid such salary and allowances as the Minister may for the time being approve.

Other officers and employees of the Commission appointed under this section shall be paid such salaries and allowances (within scales fixed by the Accident Compensation Commission in agreement with the State Services Commission, or by the Minister in the absence of agreement) as the Accident Compensation Commission from time to time determines.

Officers and employees of the Accident Compensation Commission shall be employed on terms and conditions of employment from time to time determined by the Accident Compensation Commission in agreement with the State Services Commission, or by the Minister in the absence of agreement.

Any notice, determination, or approval under this section shall take effect on such date (whether the date thereof or any earlier or later date) as may be specified therein. If no date is so specified the notice, determination, or approval shall take effect on the date thereof.

The Commission may, out of its General Fund, subsidise or contribute to the National Provident Fund or any other fund or scheme established with the approval of the Minister of Finance for the purpose of providing superannuation or retiring allowances for its members, officers, and employees.

The Commission may from time to time appoint medical referees, medical committees, specialists, and other persons in relation to—

The Commission may from time to time appoint consultants to advise it in relation to the exercise of its powers and functions.

Subject to any regulations made under this Act, the Commission may—

No person shall be deemed to be employed in the Government service for the purposes of the Superannuation Act 1956, or in the State services for the purposes of the State Services Act 1962 or of the State Services Remuneration and Conditions of Employment Act 1969, by reason only of his being a member or in the employment of the Commission.

No person shall be deemed to be a contractor within the meaning of the Electoral Act 1956 by reason of his serving the Commission in any capacity in which he is remunerated by fees or commission and not by wages or salary.

The Commission may from time to time appoint as one of its agents—

The Commission may at any time revoke any appointment made by it of an agent.

The Commission shall, as soon as practicable, cause every appointment by it of an agent and every revocation of such an appointment to be notified in the Gazette.

The Commission shall cause a list of its agents to be published annually in the Gazette.

In the event of the Commission revoking the appointment of an agent, that agent may appeal in accordance with Part VII of this Act against the revocation.

Subject to the provisions of any regulations made under this Act, the Commission shall pay its agents, for services rendered by them, fees and commission or either at such rates as it thinks fit, and may separately reimburse them for expenses reasonably incurred in rendering services for the Commission.

The Commission may from time to time appoint a committee or committees, consisting of 2 or more persons, to advise it, and to exercise such functions and powers as are delegated to the committee or committees under section 29 of this Act.

Any person may be appointed to be a member of any committee appointed under this section notwithstanding that he is not a member of the Commission.

Subject to the provisions of this Act and of any regulations made thereunder and of any general or special directions of the Commission, any such committee may regulate its procedure in such manner as it thinks fit.

The Commission may from time to time, in writing, either generally or particularly, delegate to such agent or agents of the Commission as it thinks fit all or any of its functions and powers relating to the collection of levies, the refund of amounts of levies or penalties or both paid in excess, the remission of penalties, the refund of penalties remitted, the handling and payment of claims, and inquiries, investigations, reports, and returns in connection therewith, including power for any such agent to delegate to its officers and employees and other persons any functions and powers delegated to it under this subsection.

The Commission may from time to time, in writing, either generally or particularly, delegate to such medical referee, specialist, consultant, or person appointed by it under section 23 of this Act as it thinks fit all or any of its functions and powers in relation to the examination of persons injured by accident who have cover in respect of the accident under the earners’ scheme or the motor vehicle accident scheme, and of persons suffering from occupational diseases who have cover in respect thereof under the earners’ scheme, and the retraining, rehabilitation, education, and placement in employment of those persons.

The Commission may from time to time, in writing, either generally or particularly, delegate all or any of its functions and powers to—

Subject to any general or special conditions given or conditions attached by the Commission, any agent, medical referee, specialist, consultant, person, member, committee, officer, or employee to which or whom any functions or powers are delegated under this section may perform or exercise those functions or powers in the same manner and with the same effect as if they had been conferred on it or him directly by this section and not by delegation.

Every agent, medical referee, specialist, consultant, person, member, committee, officer, and employee purporting to act pursuant to any delegation under this section shall be presumed to be acting in accordance with the terms of the delegation in the absence of proof to the contrary.

Any delegation under this section may be made to a specified agent, medical referee, specialist, consultant, person, member, committee, officer, or employee, or to those of them of a specified class, or may be made to the holder or holders for the time being of a specified office or class of offices.

Every delegation under this section shall be revocable at will, and no such delegation shall prevent the exercise of any function or power by the Commission.

Any such delegation shall, until revoked, continue in force according to its tenor notwithstanding that all or any of the members of the Commission at the time when the delegation was made have ceased to hold office, and shall continue to have effect as if made by their successors in office.

Any money belonging to the Commission may from time to time be invested—

For the purposes of this Act the Commission shall establish and maintain—

There shall be credited to the General Fund:

There shall be charged to the General Fund:

In so far as the amounts to be credited to the General Fund in any financial year under paragraphs (a), (b), and (c) of subsection (1) of this section will be insufficient to meet the amounts that will have to be charged to that Fund in that financial year under subsection (2) of this section, the Commission shall cause the amount of the deficiency to be met from the Earners’ Compensation Fund, the Motor Vehicle Compensation Fund, and the Active Service Compensation Fund rateably according to the total amounts (if any) credited to each of those Funds in the previous financial year in respect of levies and interest and other income from investments (and in the case of the Active Service Compensation Fund) of money appropriated by Parliament. Every amount to be so met from each of the last-mentioned 3 Funds may be transferred by the Commission to the General Fund in one or more sums. Any surplus in the General Fund at the end of any financial year shall be taken into account by the Commission for the purposes of this subsection in the next financial year.

The Commission shall keep or cause to be kept records of all motor vehicle accidents to earners arising out of and in the course of their employment, and shall in each financial year charge or cause to be charged to the Earners’ Compensation Fund, or transfer or cause to be transferred to the Earners’ Compensation Fund, any debits that have been made to the Motor Vehicle Compensation Fund in respect of,—

The Commission shall keep full and correct accounts of all money received and expended by it, and the accounts shall be audited by the Audit Office which for that purpose shall have and may exercise all such powers as it has under the Public Revenues Act 1953 in respect of public money and stores and persons dealing therewith.

The Commission shall, as soon as practicable after the end of every financial year, cause the accounts of the Commission for that financial year to be balanced, and prepare a balance sheet of the Commission as at the end of that financial year, statements as to source and application of funds, and such other statements of account as are necessary to show fully the financial position of the Commission and the Funds and the financial results of the Commission’s operations during that year.

The Commission may open at any bank or banks approved by the Minister of Finance, or at any branch or agency of any such bank, an account to be known as the Accident Compensation Commission’s Account and such other accounts (including imprest and subsidiary accounts) as it considers necessary or desirable for the exercise of its functions and powers.

Subject to any special arrangements which may, with the approval of the Minister of Finance, be made by the Commission for funding or reimbursing agents to whom it has delegated authority under section 29 of this Act for the payment of claims, no money shall be withdrawn from any such bank account except by authority of the Commission and by cheque or other instrument signed by a member or officer of the Commission approved by the Commission and countersigned by another such member or officer so approved:

Provided that it shall be lawful, with the prior consent in writing of the Audit Office and subject to such conditions as the Audit Office prescribes, for any money to be paid by the Commission by cheque bearing a facsimile of the signatures of the persons authorised pursuant to the provisions of this section to sign and countersign cheques, and every such cheque shall be deemed to have been duly signed and countersigned in accordance with the provisions of this section:

Provided also that, where any money is to be refunded by the Commissioner of Inland Revenue pursuant to this Act as agent of the Commission under section 75 of this Act, it shall be lawful, with the prior consent in writing of the Audit Office and subject to such conditions as the Audit Office prescribes, for the money to be paid by cheque signed by an officer of the Inland Revenue Department authorised by the Commissioner of Inland Revenue in that behalf, and drawn on an imprest account opened under subsection (1) of this section for that purpose.

With the precedent consent of the Minister of Finance, the Commission may from time to time borrow money (whether by way of overdraft or otherwise) and mortgage or charge any of its property or rights.

All money received by the Commission under this section or by way of loan under section 37 of this Act shall be a liability of the Fund for which the loan was raised.

The Minister of Finance may from time to time, out of money appropriated by Parliament for the purpose, advance money to the Commission by way of loan or grant.

The Minister of Finance may from time to time, on behalf of the Crown, give in respect of any advances made to the Commission by any other person any guarantee, indemnity, or security.

Every such guarantee, indemnity, or security shall be given, and every such advance by way of loan shall be made, on and subject to such terms and conditions as the Minister of Finance thinks fit.

The Commission may, in any financial year, expend out of its General Fund, for purposes not authorised by any Act or law for the time being in force, any sum or sums not amounting in the aggregate to more than $5,000.

It is hereby declared that the Commission shall be a public body for the purposes of section 109 of the Public Revenues Act 1953, as substituted by section 3 of the Public Revenues Amendment Act 1958.

The Commission is hereby declared to be a statutory Board within the meaning of the Fees and Travelling Allowances Act 1951.

There shall be paid to the members of the Commission or of any committee (other than a medical committee) appointed by it remuneration by way of fees, salary, or allowances and travelling allowances and expenses in accordance with the Fees and Travelling Allowances Act 1951, and the provisions of that Act shall apply accordingly as if the members of any such committee (as well as the members of the Commission) were members of a statutory Board within the meaning of that Act.

Any salary payable under this section to the Chairman of the Commission shall be paid from the Consolidated Revenue Account out of money appropriated by Parliament for the purpose, and any other money payable under this section shall be paid from the General Fund:

Provided that any money paid from the Consolidated Revenue Account as aforesaid shall be repaid to that Account from the General Fund.

Notwithstanding anything in the Commissions of Inquiry Act 1908, the Commission may pay from its General Fund any fees or expenses incurred in connection with any investigation or inquiry which it conducts or causes to be conducted.

The Commission shall be exempt from land tax and income tax.

Section 11 of the Stamp and Cheque Duties Act 1971 is hereby amended by adding to subsection (2) the following paragraph:

Section 80 of the Stamp and Cheque Duties Act 1971 is hereby amended by adding to subsection (1) the following paragraph:

The Third Schedule to the Payroll Tax Act 1970 is hereby amended by inserting, after item 17, the following item:

It shall be a matter of prime importance for the Commission to take an active and co-ordinating role in the promotion of safety in all the different areas where accidents can occur, without limitation to persons or classes of persons entitled to cover under this Act.

In so promoting safety the Commission shall be concerned to—

The Commission shall seek to establish close and harmonious working relationships with industry, commerce, Government departments, local authorities, and other bodies and organisations in promoting safety and preventing accidents, personal injuries, and occupational diseases; and for this purpose the Commission shall develop a safety programme, and may appoint a committee under section 28 of this Act.

The functions of the Commission in relation to the promotion of safety shall include:

In relation to the initial recommendations which it is required to make under section 15 of this Act, the Commission shall consider, having regard to experience in New Zealand and overseas,—

and the Commission shall from time to time review these matters.

The Commission may consider the extent to which safety may be promoted, and accidents, personal injuries by accident and deaths resulting therefrom, and occupational diseases prevented, by fiscal and other measures in relation to training in safety, the cost of safety equipment, and similar matters, and may make such recommendations as it considers desirable through the Minister to the appropriate authorities on such matters.

The Commission may make recommendations as to alterations of statutory responsibilities and reallocation of functions, as between Government departments, local authorities, and other bodies, in relation to the promotion of safety and the prevention of accidents, personal injuries by accident and deaths resulting therefrom, and occupational diseases. Any such recommendations may be made—

The Commission (in consultation with the Standards Council or any other appropriate authority) may consider and, if it thinks fit, support or recommend bylaws and codes of practice calculated to promote safety and to prevent accidents, personal injuries, and occupational diseases.

The Commission shall establish within its organisation a special division charged with promoting the functions of the Commission under sections 43 and 44 of this Act in relation to safety and the prevention of accidents, personal injuries by accidents and death resulting therefrom, and occupational diseases.

The Commission shall appoint, under section 21 of this Act, an officer to take charge of the last-mentioned division. The person so appointed shall be qualified, by experience and otherwise, to give effective direction in the carrying out by the Commission of its functions under the foregoing provisions of this Part of this Act.

The Commission may also appoint, under section 21 of this Act, such other officers and employees, including professional and technical officers, as it considers necessary to enable it to carry out its functions under the foregoing provisions of this Part of this Act.

The Commission shall take all practical steps to promote a well co-ordinated and vigorous programme for the medical and vocational rehabilitation of persons who become incapacitated as a result of personal injury by accident, and who have cover under this Act in respect of the injury.

The rehabilitation programme in relation to those persons shall have as its objectives—

In the discharge of its functions in relation to rehabilitation the Commission shall—

Without limiting any of its other functions, the Commission shall have the functions of—

The Commission shall—

The Commission may—

In the discharge of its functions under section 49 of this Act in relation to rehabilitation, the Commission shall—

The Commission shall establish within its organisation a special division responsible directly to it for rehabilitation and medical matters arising in the administration of this Act.

The Commission shall appoint, under section 21 of this Act, an officer to take charge of the last-mentioned division. The person so appointed shall be a medical practitioner of eminence and distinction who has the ability to ensure that the best use is made of facilities, that the fullest co-operation is maintained with the professions of medicine and dentistry and occupations auxiliary to these professions, and that efficient medical administration is maintained within the Commission.

The Commission may also appoint, under section 21 or section 23 of this Act, such other officers and employees (including whole-time or part-time medical officers) as it considers necessary to enable it to carry out its functions in relation to rehabilitation and medical problems arising in the administration of this Act.

The Commission shall establish in accordance with this Act an earners’ scheme, which shall (subject to the provisions of this Act) have the purposes of—

Cover under the earners’ scheme may be either—

In relation to rehabilitation assistance and compensation under the earners’ scheme in respect of personal injury by accident—

Subject to the provisions of this Act, an earner shall have continuous cover in respect of personal injury by accident, if before the accident he has, whether continuously or discontinuously, been ordinarily resident in New Zealand lawfully for a period of, or for periods in the aggregate amounting to, at least 12 months, whether before or after the commencement of this section, and if, when the accident occurs,—

An employee complies with the requirements to which paragraph (c) of subsection (1) of this section applies, if—

The amount prescribed for the purposes of this section shall be the amount prescribed for those purposes in Part V of the First Schedule to this Act, or such other amount (not differing therefrom by more than 20 percent) as may, from time to time, be prescribed for those purposes by the Governor- General by Order in Council:

Provided that, in relation to a financial year which in any particular case is a period of less or more than 12 months, the amount prescribed by that Schedule, or otherwise from time to time prescribed as aforesaid, shall be reduced or increased in the proportion that the number of days in that financial year bears to 365.

Subject to the provisions of this Act, an employee who does not have continuous cover under section 57 of this Act shall have work accident cover under the earners’ scheme in respect of personal injury by accident if the accident arises out of and in the course of his employment.

Subsection (1) of this section applies to the employment of an employee in any occupation, whether or not the employment is in or for the purposes of any business carried on by the employer, and whether or not the employment is of a casual nature.

Without limiting the foregoing provisions of this section it is hereby declared that where an employee who does not have continuous cover under section 57 of this Act but who is an apprentice suffers personal injury by accident while he is attending at a technical school or other place for training or instruction (whether during ordinary hours of employment or otherwise), the accident shall be deemed to arise out of and in the course of his employment if his attendance at that school or place is required by or under his contract of apprenticeship.

Subject to the provisions of this Act, a self-employed person who does not have continuous cover under the provisions of section 57 of this Act shall have work accident cover in respect of personal injury by accident if the accident arises out of and in the course of his employment as a self-employed person.

Where a self-employed person who has work accident cover under the provisions of subsection (4) of this section suffers personal injury by accident which may have arisen out of and in the course of his employment as a self-employed person, or dies as a result of personal injury so suffered, if a claim for rehabilitation assistance or compensation under this Act is made or is intended to be made or is likely to be made in respect of the injury or death the claimant shall, in addition to complying with the requirements of Part VII of this Act, furnish the Commission with such further information as it may require to enable it to determine whether the injured or deceased person suffered the personal injury by accident arising out of and in the course of his employment. On receipt of the required information, the Commission shall, without delay, determine this question and give notice of its determination to the claimant. Subject to Part VII of this Act, any such determination shall be final and binding.

Subject to any regulations made under this Act, the Commission may, if it thinks fit, on the application of any organisation which or person who will be providing or receiving the benefit of the services free of charge of some person who may not have continuous cover under section 57 of this Act, being a person who is a member of a class to whom it has been declared by any such regulations that this subsection shall apply, and on payment by the applicant of such levy and subject to such conditions as the Commission may specify, grant the person rendering the services work accident cover in relation to the services as if he were an employee of the organisation which or person who will be receiving the benefit of the services.

Subsection (2) of this section shall apply in any case where a person who has had continuous cover under the earners’ scheme by virtue of having the residential qualification specified in subsection (1) of section 57 of this Act, and such other qualification as a self-employed person or an employee as is sufficient (in accordance with that subsection) to entitle him to that cover, ceases to have that other qualification.

In any such case, if the person suffers personal injury by accident, his continuous cover shall, unless he has sooner left New Zealand, be deemed to have continued and extended for a further period not exceeding 13 weeks, which period shall be 7 days for each complete month during which he had continuous cover without interruption immediately before he lost that other qualification:

Provided that his continuous cover shall, in the case of a person whose other qualification satisfied the requirements of paragraph (b) or paragraph (c) of subsection (1) of section 57 of this Act, unless he sooner left New Zealand, be deemed to have continued and extended until the time of the accident, where that occurs after the expiration of that further period, if—

If any question arises under this section as to the date on which a person ceases to have any of the qualifications specified in paragraphs (a), (b), and (c) of subsection (1) of section 57 of this Act, that question shall be determined by the Commission, and (subject to Part VII of this Act) its decision shall be final and binding.

Unless the context otherwise requires, references in this Act to—

Cover under the earners’ scheme shall not extend to personal injury by accident in any case where the accident causing the injury to the person happens outside New Zealand, unless—

Where a person who leaves New Zealand was entitled to continuous cover immediately before so doing, or where a person who (at the commencement of this section) was temporarily absent from New Zealand in the circumstances described in this subsection, and would have been entitled to continuous cover immediately before he left New Zealand if this Part of this Act had then been in force, then, in either case, that cover shall from the commencement of this section or the time when the person so left New Zealand, whichever is the later, extend or be deemed to extend to personal injury by accident that happens outside New Zealand within 12 months from the date on which he last left New Zealand, but not being in any case longer than the period for which his continuous cover would continue in respect of personal injury by accident in New Zealand, if—

Where a person who leaves New Zealand was entitled to continuous cover immediately before so doing, that cover shall extend to personal injury by accident that happens outside New Zealand until the expiration of the period or periods approved by the Commission under subsection (6) of this section, if—

Subject to any regulations made under this Act, the Commission may, on the application of any employer or employee, and subject to such conditions as the Commission may impose, extend the application of subsection (3) of this section to any person or class of persons being an employee or employees of a Government Department or of a person or persons to whom paragraph (a) of subsection (3) of this section applies, and who in each case,—

If any question arises as to whether a business is, for the purposes of this section, conducted in and controlled from New Zealand, that question shall be determined by the Commission.

The period or periods to be approved by the Commission for the purposes of subsections (3) and (4) of this section in respect of any person shall not normally exceed 4 years in any case, and may relate to any employee or class of employees:

Provided that, in the case of a class of employees, the Commission, having regard to all the circumstances of the case, including the conditions governing appointment and service overseas of employees in that class, may in its discretion approve any period longer than 4 years, and may enter into any arrangement with the employer of that class of employees to govern the conditions in which continuous cover shall be deemed to extend to those employees while they are overseas as such employees.

Application for the approval of the Commission under subsection (6) of this section for the purposes of subsections (3) and (4) of this section may be made by or on behalf of any employee or employees or class of employees for whom the approval is sought, and shall be supported by such information and particulars as the Commission may require. Any approval so given shall, subject to subsection (8) of this section, be conditional upon the Department or business arranging to pay levies to the Commission on the earnings of the employee outside New Zealand on the same basis as if he had remained in New Zealand.

For the purpose of determining the earnings by reference to which levies will be payable and compensation will be paid in respect of any employee or class of employees to whom or to which an application under subsection (7) of this section relates, the Commission may, by written notice to the employer, exclude therefrom so much of any such employee’s earnings that will be earned outside New Zealand as relates to special expenditure which is incurred in the overseas appointment and would not apply to an appointment within New Zealand. In any case where the application was not made by the employer on behalf of the employee, the Commission shall send a copy of the notice to the employee.

In any case where a person suffers personal injury by accident outside New Zealand, or dies as a result of personal injury so suffered, and (in accordance with this section or section 61 or section 63 of this Act) the person has cover under the earners’ scheme in respect of the injury, the provisions of this Act shall apply as if the accident had occurred in New Zealand.

While any New Zealand seaman or New Zealand airman has cover under the earners’ scheme in accordance with the provisions of this section, the cover shall extend to personal injury by accident where the accident causing the injury to the person happens outside New Zealand.

Every New Zealand seaman shall have either continuous cover or work accident cover, in accordance with the foregoing provisions of this Part of this Act, while he is engaged or employed on—

Notwithstanding the provisions of paragraph (b) of subsection (2) of this section, every New Zealand seaman who is engaged in New Zealand by, or employed from New Zealand by, any corporation, company, or person on any other Commonwealth ship, as defined in section 2 of the Shipping and Seamen Act 1952, where the articles of agreement with the crew were first entered into in some place other than New Zealand, shall have work accident cover while the ship is within the limits for a home-trade ship as defined in section 2 of that Act.

Every New Zealand airman shall have either continuous cover or work accident cover, in accordance with the foregoing provisions of this Act, while he is engaged or employed as such by the Crown in respect of the Government of New Zealand or by a corporation or company that is incorporated in New Zealand, or by a person who is ordinarily resident in New Zealand, or while he is engaged or employed as the captain or an officer or member of the crew of an aircraft that, at the time of the accident, is being operated or flown between points wholly within New Zealand.

Except as provided in the foregoing provisions of this section, no person shall have cover under the earners’ scheme in respect of work in paid employment as a seaman or airman, whether within New Zealand or elsewhere.

Nothing in this section shall restrict—

Where a husband or wife is working in paid employment as an employee of his or her spouse or is otherwise rendering services for his or her spouse, no account shall be taken of that employment or those services or of payments in respect of that employment or those services for the purposes of determining—

except as provided in subsection (2) of this section.

If a husband or wife is working in paid employment as an employee of his or her spouse or is otherwise rendering services for his or her spouse and that spouse makes, or has (before the coming into force of this section) made, application in writing to the Commissioner of Inland Revenue for his consent to deduction being made in respect of payments by that spouse to the person so working or rendering services, in respect of that employment or those services, in calculating (for the purposes of the Land and Income Tax Act 1954) the assessable income of the spouse making those payments, and if consent is or has been given by the Commissioner of Inland Revenue to any such deduction being made, then, for the purposes mentioned in paragraphs (a), (b), and (c) of subsection (1) of this section, account shall be taken of—

to the extent that the consent of the Commissioner of Inland Revenue relates and continues to relate to that employment or those services and to payments so made, notwithstanding that the consent may not be given until after the date on which the application is or was so received.

In any case where a husband or wife is working in paid employment as an employee of his or her spouse and has work accident cover in respect of that employment but does not have continuous cover, if it is claimed that the employee suffered personal injury by accident arising out of and in the course of that employment, or that the employee died as a result of personal injury so suffered, the onus shall be on the claimant to prove that claim.

Subject to the provisions of this section it is hereby declared that for the purposes of this Act members of the Armed Forces of New Zealand are, as such, employees employed by the Crown and that the provisions of this Act shall apply accordingly, except that—

In any case where a War Pensions Board or a War Pensions Appeal Board established under the War Pensions Act 1954 determines that a pension is payable under Part II of that Act in respect of the disablement or death of a member of the Armed Forces of New Zealand and that the disablement or death occured during, or is attributable to, or was aggravated by, service in a war or emergency, being service after the commencement of this section,—

In any case where the widow or any child of a member of the Armed Forces whose death occurred during or is attributable to service in a war or emergency being service after the commencement of this section, is not entitled to a pension on the grounds set out in sections 34 and 37 of the War Pensions Act 1954, the Commission may, notwithstanding the provisions of this section, determine the entitlement of that widow or that child to compensation in accordance with the provisions of sections 123 and 124 of this Act.

In any case where a person has (whether before or after the commencement of this section) been granted a disablement pension under any of the provisions of Parts II, IV, and V of the War Pensions Act 1954 in respect of the loss of, or the permanent loss of use of, one of any paired organs, and after the commencement of this section that person suffers the loss of, or the permanent loss of use of, the corresponding organ and the subsequent loss or impairment of the efficiency of that corresponding organ is, under section 17(4) of the War Pensions Act 1954, held to be attributable to his service, no compensation shall be payable under sections 108, 109, 110, 111, 119, 120, 121(3), and 122 of this Act in respect of that subsequent loss or impairment.

In any case where a part-time member of the Armed Forces of New Zealand for the time being, as such a member, otherwise than in a war or emergency, performs duties or serves in a camp, ship, aircraft, or other establishment or place used by those Armed Forces, or would be required so to do if he were not absent therefrom (whether with or without leave), or is going to or from any place of parade, exercise, training, or duty, and in consequence thereof incurs any diminution in the amount of the earnings which he would otherwise have received—

If any question arises as to whether or not any member of the Armed Forces of New Zealand was serving in a war or emergency for the purposes of any provision of this Act, other than subsection (2) of this section, that question shall be referred to and decided by the Minister in Charge of War Pensions.

This section shall apply to every person who is not permanently resident in New Zealand and who is present in New Zealand for the sole purpose of performing his duties—

While this section applies to any person he shall not have cover under the earners’ scheme, and—

While this section applies to any person he shall have cover under the motor vehicle accident scheme; and

Nothing in this Act shall affect the provisions of the Diplomatic Privileges and Immunities Act 1968 and of the Consular Privileges and Immunities Act 1971.

Continuous cover and work accident cover shall extend to occupational diseases to the extent specified in sections 66 to 68 of this Act.

An earner’s incapacity resulting from hernia shall be deemed to be incapacity resulting from personal injury by accident, and (where relevant) to arise out of and in the course of his employment, if the following conditions exist, namely:

Where the Commission is satisfied that it is reasonable to do so, the Commission may order that an earner’s right to compensation under this section shall cease on a date to be specified in that behalf in the order, being not less than 4 weeks after the date of the order, unless the earner undergoes a surgical operation for a cure of the hernia.

Where an order is made under subsection (2) of this section, the following provisions shall apply:

The failure of an earner to make any report in pursuance of the foregoing provisions of this section shall not deprive the earner of any compensation to which he may be otherwise entitled in respect of hernia if the Commission considers that the failure was excusable.

Notwithstanding anything in the foregoing provisions of this section, but subject to the provisions of section 139 or section 142 of this Act, as the case may be, if the Commission is satisfied that the earner’s incapacity resulting from hernia results from personal injury by accident in respect of which he has cover he shall be entitled accordingly to compensation under this Act.

Where an earner’s total or partial incapacity for work or an earner’s death results from any disease, and the disease is due to the nature of any employment in which the earner was employed during a period that ended after the commencement of this section and within the prescribed period before the date of the commencement of the incapacity (or the date of the death if there has been no previous period of incapacity), cover shall exist, rehabilitation assistance shall be given, and compensation shall be payable as if the disease were a personal injury by accident arising out of and in the course of his employment, and all the provisions of this Act shall apply accordingly subject, however, to the provisions of this section.

For the purposes of this section, the term “prescribed period” means—

Any Order in Council prescribing for the purposes of this section a special period in relation to any disease or class of diseases may be made to come into force on the day in which it is made or on any earlier or later date.

No rehabilitation assistance shall be given and no compensation shall be payable under this section in respect of the incapacity or death of an earner if that incapacity commences or that death happens, as the case may be, more than the prescribed period after the earner has ceased to be engaged in any employment to the nature of which the disease is due:

Provided that this subsection shall not apply to the death of an earner when his death has been preceded, whether immediately or not, by any period of incapacity due to the disease in respect of which the earner was entitled to any compensation under this section.

For the purpose of calculating the relevant earnings of an earner in a claim for any compensation under this section, the date of the commencement of the incapacity of the earner (or the date of his death if there has been no previous period of incapacity) shall be treated as the date of the happening of the accident, if he is then engaged in any employment; and if he is not then so engaged the last day on which he was so engaged shall for this purpose be treated as the date of the happening of the accident.

For all the other purposes of this Act, the date of the commencement of the incapacity of the earner (or the date of his death if there has been no previous period of in capacity) shall be treated as the date of the happening of the accident.

If any earner contracts any disease in respect of which he would be entitled to a miner’s benefit under the Social Security Act 1964, he shall not be entitled to receive any compensation under this Act in respect of that disease for any period for which he receives the miner’s benefit, or to receive a miner’s benefit for any period for which he receives any earnings related compensation under this Act.

Nothing in this section shall affect the right of any person to recover compensation in respect of a disease if the disease is a personal injury by accident within the meaning of this Act.

Subject to the provisions of this section, where, after the commencement of this section, an earner has been working in an occupation in which he is exposed to a particular hazard of contracting deafness through the intensity and duration of his exposure to noise and, within 2 years of being exposed to that hazard, he suffers from boilermakers’ deafness or other deafness of like origin that is of a permanent nature, he shall be deemed to have suffered “industrial deafness” within the meaning of this section.

For the purposes of section 119 of this Act, industrial deafness shall be deemed to be a permanent loss or impairment of a bodily function within the scope of that section.

Where an earner suffers from industrial deafness, he shall be deemed to have suffered personal injury by accident arising out of and in the course of his employment and, to the extent that his industrial deafness exceeds any demonstrable, pre-existing deafness which can be established by the Commission, he shall be entitled to earnings related compensation under section 113 of this Act for any consequent loss of earning capacity, unless it is shown—

Where an earner suffers from industrial deafness his permanent loss or impairment of bodily function shall be deemed to have resulted from an accident on the date on which he first makes a claim for compensation in respect thereof under this Act or the date on which he last leaves an occupation in which there is a particular hazard of contracting deafness, whichever is the earlier.

Where compensation has been paid or is payable under the Workers’ Compensation Act 1956 to any person for any degree of industrial deafness, that degree of deafness in that person shall be deemed not to be “industrial deafness” within the meaning of this section.

There shall be credited to the Earners’ Compensation Fund established under section 31 of this Act:

There shall be charged to the Earners’ Compensation Fund:

There shall be credited to the Active Service Compensation Fund established under section 31 of this Act:

There shall be charged to the Active Service Compensation Fund:

Subject to the provisions of this Act, levy shall be payable under the earners’ scheme at the rate or rates prescribed under section 72 of this Act and in accordance with sections 75 to 81 and 83 of this Act.

Levy so payable shall,—

The levy under section 71 of this Act shall, subject to section 73 of this Act, be paid at the appropriate rate or rates for the time being prescribed by the Governor-General by Order in Council.

The Governor-General may from time to time, by Order in Council,—

Subject to any regulations made under this Act, the Commission may from time to time, by notice in writing to the employer or person concerned,—

In respect of any period for which a penalty rate or a rebated rate of levy is so payable by any employer or self-employed person, the provisions of this Act shall apply as if that rate were the appropriate rate prescribed by Order in Council in respect of the levy.

Where, in any period in respect of which a statement of earnings as employees actually paid is required to be delivered under subsection (1) or subsection (2) of section 77 of this Act, an employee has derived earnings as an employee in excess of the amount prescribed for the purposes of this section, being the amount specified in Part I of the First Schedule to this Act or such other amount (not differing therefrom by more than 20 percent) as may from time to time be prescribed for the purposes of this section by the Governor-General by Order in Council,—

If, in any period mentioned in subsection (1) of this section, the earnings as an employee derived by the employee include earnings on which no levy is payable under Part III of this Act by reason of paragraph (b) of section 63(1) of this Act and also include any other earnings as an employee derived as an employee of the Crown, the aforesaid earnings on which no levy is so payable and those other earnings respectively shall be deemed for the purposes of subsection (1) of this section to have been derived from separate employers.

Where a self-employed person is, in accordance with section 78 of this Act, required to pay a levy which is calculated on or in relation to his earnings as a self-employed person, that levy shall not exceed the amount of the levy that would be payable if, instead of being calculated on or in relation to those earnings, the levy were calculated on the amount prescribed for the purposes of this section:

Provided that, where a self-employed person is required to pay a levy in respect of past cover pursuant to paragraph (b) of subsection (2) or paragraph (b) of subsection (3) or paragraph (a) or paragraph (b) of subsection (4) of the said section 78, that levy shall not exceed the amount of the levy that would be payable if, instead of being calculated on or in relation to his earnings as a self-employed person, the levy were calculated on the amount by which the amount prescribed for the purposes of this section exceeds the prescribed amount referred to in those paragraphs and defined in section 76 of this Act:

Provided also that, for the purposes of this subsection, each of the levies mentioned in subparagraphs (i) and (ii) of paragraph (a) and in subparagraphs (i) and (ii) of paragraph (b) of section 78(4) of this Act shall be deemed to be a separate levy.

If, in any financial year in respect of which a statement of earnings as a self-employed person is required to be delivered by a self-employed person under section 78 of this Act, that person has derived any earnings as an employee which, in accordance with subsection (4) of this section, are to be taken into account for the purposes of this subsection,—

Earnings as an employee shall be taken into account, for the purposes of subsection (3) of this section, only in calculating the amount of a levy in respect of or calculated on or in relation to earnings as a self-employed person required to be shown in a statement to be delivered under subsection (1), subsection (5), and paragraph (c) of subsection (2) of section 78 of this Act, and in calculating the amount of a levy in respect of or calculated on or in relation to earnings as a self-employed person required to be paid in respect of current cover under paragraph (b) of subsection (2) and paragraph (b) of subsection (3) and paragraphs (a) and (b) of subsection (4) of section 78 of this Act, and the earnings as an employee to be so taken into account shall be only the earnings as an employee of that person on which levy is payable by an employer and which are included in the assessable income (being assessable income to which section 103(3) of this Act refers) of which those earnings as a self-employed person form part.

For the purposes of subsections (4) and (5) of this section—

Where any levy is payable by an employer or a self-employed person in accordance with section 71(2) of this Act, it shall be paid to the Commissioner of Inland Revenue as agent for the Commission:

Provided that, if the Commission in any particular case or class of cases or in any particular circumstances thinks fit to do so, it may, pursuant to sections 25 and 29 of this Act, appoint some other agent or agents to collect the levy in that case or class of cases or in those circumstances, and any levy to which such appointment relates shall, while the appointment subsists, be paid to the agent or any of the agents so appointed to collect it:

Provided also that nothing in this subsection shall prevent the Commission from arranging for or accepting payment to it of any levy.

Where any levy is payable to the Commissioner of Inland Revenue pursuant to this section, it may be paid to the Post Office and any money so paid shall be dealt with as money received by the Postmaster-General as agent for the Commissioner of Inland Revenue and shall be deemed for the purposes of sections 81 and 82 of this Act to be paid to the Commissioner of Inland Revenue as agent for the Commission.

Where the Commissioner of Inland Revenue is acting as agent for the Commission pursuant to this section, he may investigate the correctness of any statement delivered to him pursuant to sections 76 to 80 of this Act and of any levy paid to him and may also investigate any failure to deliver to him any such statement or to pay to him any levy.

For the purposes of any such investigation, the provisions of sections 13, 14, 15, 16, 16a, and 18(1) of the Inland Revenue Department Act 1952 shall, so far as they are applicable, apply as if this Act were one of the Inland Revenue Acts and the levy were a tax or duty under one of the Inland Revenue Acts, and as if every offence under section 18(1) of the Inland Revenue Department Act 1952 committed in the course of or in relation to any such investigation were an offence against this Act.

Where the Commissioner of Inland Revenue is acting as agent for the Commission pursuant to this section, he may perform or exercise all or any of the powers, functions, and discretions of the Commission conferred by or mentioned in subsection (1) of section 74, subsections (6) and (8) of section 78, section 79, and subsections (2), (6), and (7), of section 80, subsection (2) of section 81, subsections (1), (2), (3), (4), (7), and (8) of section 83, and section 106 of this Act as if references in those subsections and in the said sections 79 and 106 to the Commission included references to the Commissioner of Inland Revenue; but nothing in this subsection shall limit or prejudice the exercise of such powers, functions, and discretions by the Commission.

Where the Commissioner of Inland Revenue is acting as agent for the Commission pursuant to this section, the Commission may, in its discretion and to such extent as it thinks fit, delegate to him the power conferred on the Commission by section 103(5) of this Act to determine any question which may arise as to whether the income or any part of the income of any person is derived directly from his personal exertions.

If, as a result of any investigation conducted pursuant to the foregoing provisions of this section, there are, in the opinion of the Commissioner of Inland Revenue, circumstances which would warrant proceedings being taken under section 171(2) of this Act or in respect of any offence against this Act or any regulation made thereunder, the Commissioner of Inland Revenue may act in the name of and as agent for the Commission in instituting and prosecuting any such proceedings.

In this section and in sections 77 to 80 of this Act, unless the context otherwise requires,—

Any statement required by any of the provisions of this section and sections 77 to 80 of this Act to be delivered by an employer or a self-employed person shall be in the appropriate form approved by the Commission, and shall, in addition to showing the particular information required by this section and sections 77 to 80 of this Act to be shown, contain such further information as may be prescribed by regulations made under this Act or as the Commission may require for the purposes of this section and sections 77 to 80 of this Act.

Subject to the provisions of this Act and any regulations made under this Act, statements shall be delivered by employers in accordance with subsections (1) and (2) of section 77 of this Act and statements shall be delivered by self-employed persons in accordance with section 78 of this Act:

Provided that no such statement shall be required to be delivered in respect of earnings on which no levy is payable under Part III of this Act by reason of paragraph (b) of subsection (1) of section 63 of this Act.

Subject to any regulations made under this Act, where by this section and sections 77 to 80 of this Act a levy is required to be paid, the levy to be paid and the time and manner of payment shall, subject to the provisions of this section and the said sections 77 to 80, be in accordance with the provisions of sections 71, 72, 73, 75, and 81 of this Act, and those provisions shall apply accordingly.

Subject to the provisions of this Act, any person who was an employer on the 1st day of April last preceding the operative date and continues to be an employer on the operative date—

Subject to the provisions of this Act, any person who became an employer (whether or not for the first time) after the 1st day of April last preceding the operative date and continues to be an employer on the operative date, and every person who becomes an employer on or after the operative date—

Where a reconciliation is, by the foregoing provisions of this section, required to be made in accordance with this subsection on the delivery of a statement of earnings following the delivery of a statement of estimated earnings, that reconciliation shall be made in the manner following:

Subject to section 74 of this Act, every person who is a self-employed person on the operative date and also on the day immediately preceding the operative date and who has within the 12 months immediately preceding the operative date, completed a financial year during which he has been a self-employed person—

Subject to section 74 of this Act, every person who is a self-employed person on the operative date and also on the day immediately preceding the operative date and who has not, within the 12 months immediately preceding the operative date, completed a financial year during which he has been a self-employed person—

Subject to section 74 of this Act, every person who, on or after the operative date, commences (whether or not for the first time) to be a self-employed person, and whose first financial year (being his financial year in which he so commences) ends before the 1st day of October next following the date on which he so commences,—

Subject to section 74 of this Act, every person who, after the operative date, commences (whether or not for the first time) to be a self-employed person and whose first financial year (being his financial year in which he so commences) ends with or after the 1st day of October next following the date on which he so commences shall, on or within 1 month after the date on which he so commences, deliver a statement in a form approved by the Commission, and pay an interim levy, being the amount of a levy calculated on the prescribed amount, and shall, on or within 1 month after the 1st day of October next following the date on which he so commences (if he continues on that 1st day of October to be a self-employed person), deliver a statement in a form approved by the Commission, and pay a further interim levy, being the amount of a levy calculated on the prescribed amount, and shall, if he continues to be a self-employed person until the next succeeding 1st day of October deliver, on or within 2 months after that last mentioned 1st day of October, a statement of his earnings as a self-employed person during that first financial year, whereupon—

Every person to whom subsection (3) or subsection (4) of this section applies shall, on or within 2 months after every 1st day of October (being a 1st day of October after the 1st day of October next following the completion of the financial year in which he commences as aforesaid to be a self-employed person) on which he continues to be a self-employed person, deliver a statement of his earnings as a self-employed person during the financial year last ended before that 1st day of October, and shall pay a levy on those earnings or on the prescribed amount, whichever is the greater.

Notwithstanding anything in the foregoing provisions of this section but subject to any regulations made under this Act, if any self-employed person (with the consent of the Commissioner of Inland Revenue) changes the date of the annual balance of his accounts for the purpose of furnishing a return of income under the Land and Income Tax Act 1954, he shall comply with such requirements concerning the delivery of statements and payment of levies as shall, in the opinion of the Commission, be necessary in order to effect consequential adjustments and as shall be notified to him in writing.

Notwithstanding anything in the foregoing provisions of this section, where any person who, on or after the operative date is or becomes a self-employed person, ceases to be a self-employed person, he shall, within 1 month after he so ceases, notify the Commission in writing accordingly and shall, as soon as practicable thereafter, deliver a statement showing the amount of his earnings as a self-employed person for the financial year in the course of which he so ceases, whereupon the provisions of section 79 of this Act shall apply.

Notwithstanding anything in the foregoing provisions of this section but subject to any regulations made under this Act, if any person who, on or after the operative date is or becomes a self-employed person, ceases to be a self-employed person and recommences to be a self-employed person in the same financial year as that in which he so ceased, he shall comply with such requirements concerning the delivery of statements and payment of levies as may, in the opinion of the Commission, be necessary or desirable in order to facilitate adjustments and as may be notified to him in writing.

Subject to any regulations made under this Act, where statements are delivered pursuant to paragraph (e) of subsection (1), or paragraph (g) of subsection (2), of section 77 of this Act, or subsection (7) of section 78 of this Act, the Commission shall determine what adjustments (if any) are to be made, whether by way of refund by the Commission of any amount of levy which, in the determination of the Commission, has been paid in excess, or by payment by the employer or the self-employed person, as the case may be, of any amount of levy which, in the determination of the Commission, should be paid, and shall notify the employer or the self-employed person in writing of its determination, whereupon either such refund (if any) as, in the determination of the Commission, is to be made, shall forthwith be made by the Commission, or the employer or the self-employed person, as the case may be, shall forthwith pay the amount of levy (if any) which, in the determination of the Commission, should be paid.

Every employer, being a partnership or joint undertaking, shall deliver any statement required to be delivered under this section and sections 76 to 79 of this Act in the name of the partnership or joint undertaking.

The administrator of a deceased employer or of a deceased self-employed person shall, in respect of all earnings as employees derived from employment with the deceased employer in his lifetime or in respect of all earnings as a self-employed person derived by the deceased self-employed person in his lifetime, as the case may be, deliver the same statements and make the same payments as the employer or self-employed person ought to have made or would have been required to make in accordance with the provisions of this Act if he had remained alive; and the Commission may from time to time require the administrator to deliver such further statements as the Commission may think necessary, and may assess the administrator for levy (including penalty, if any) in respect of such earnings as employees and such earnings as a self-employed person derived by employees of the deceased employer or by the deceased self-employed person, as the case may be, during his lifetime, in the same manner as that in which the deceased person might have been assessed had he remained alive; and any levy or penalty so payable or so assessed shall be deemed to be a liability incurred by the deceased person in his lifetime, and the administrator of the deceased person shall be liable accordingly.

For the purposes of this section and sections 76 to 79 of this Act 2 or more persons acting as co-administrators or co-trustees shall be deemed to be one person.

A statement purporting to be delivered by or on behalf of any employer or self-employed person shall, for all purposes, be deemed to have been furnished by that employer or person or by his authority until the contrary is proved.

Where a statement is delivered and a levy is paid to the Post Office pursuant to this section and sections 76 to 79 of this Act it shall be deemed for the purposes of subsection (3) of section 75 of this Act to be delivered and paid to the Commissioner of Inland Revenue.

Notwithstanding anything in the foregoing provisions of this Act, where the Commission has reason to believe that any person, being an employer or a self-employed person, may leave New Zealand, the Commission may require that person, within such time or times as the Commission fixes, to deliver such statement or statements and pay such levy (including penalty, if any) as the Commission considers should in the circumstances be delivered and paid, and, upon notification in writing to that person of the Commission’s requirements, he shall comply with them within the time or times so fixed and notified.

Notwithstanding anything in the foregoing provisions of this Act, but subject to any regulations made under this Act, the Commission may, in its discretion and on such terms and conditions as it thinks fit,—

Subject to the provisions of this Act, where an employer or a self-employed person is required under sections 76 to 80 of this Act to deliver a statement and pay a levy, the levy shall be paid not later than the last day allowed for delivering the statement by reference to which the levy is calculated.

If any such levy is not paid on or before the last day allowed for the payment thereof, or if any levy in respect of which the Commission causes notice of an assessment or amended assessment to be given under section 83(4) of this Act, is not paid on or before the last day allowed for the payment thereof, a penalty of 10 percent of the amount unpaid in respect of the levy shall be added to that amount, and shall be recoverable as if it were part of the levy:

Provided that the Commission may remit all or part of any such penalty, if, in the special circumstances of any case, it thinks it fair and reasonable to do so, and if the amount so remitted has been paid, it shall be dealt with in accordance with section 106 of this Act in such manner provided for by that section as the Commission thinks fit.

All levies and penalties payable by any public authority pursuant to this section shall be paid without further appropriation than this section.

Where any levy is paid to an agent under this Part of this Act, the agent may deduct from the amount so paid a collection fee fixed by the Commission but not exceeding the rate (if any) prescribed by the Governor-General by Order in Council, and shall (not later than the end of the month following the month in which payment is received) pay the balance of the amount to the Commission to be credited to the Earners’ Compensation Fund.

The Commission may decide—

Upon notice in writing of any such decision being given to the person concerned the decision shall be binding on that person, subject to the provisions of Part VII of this Act.

Where—

after the expiration of 4 years from the end of the calendar year in which the statement was delivered, unless in the opinion of the Commission the statement so delivered was fraudulent or wilfully misleading.

As soon as conveniently may be after an assessment or amended assessment is made under subsection (3) of this section, the Commission shall cause notice to be given to the employer or self-employed person, as the case may be, of the assessment or amended assessment and of the date or respective dates on or before which payment of the levy or so much thereof as has not already been paid became or becomes due, and of the amount of any penalty or penalties which are or may become payable in respect thereof, and any such employer or self-employed person shall, upon such notice being given to him, be liable to pay or be deemed to have been liable to pay, on the date or respective dates specified in the notice, the levy so assessed or re-assessed or so much thereof as had not, at the time of such assessment or amended assessment, already been paid and the penalty or penalties specified in the notice, subject to the provisions of Part VII of this Act.

The validity of an assessment or amended assessment made pursuant to subsection (3) of this section or made pursuant to that subsection and section 75(5) of this Act shall not be affected by reason that any of the provisions of this Act have not been complied with; and, except in proceedings under Part VII of this Act, no such assessment or amended assessment shall be disputed in any Court or in any proceedings; and, except as aforesaid, every such assessment or amended assessment and all the particulars thereof shall be conclusively deemed and taken to be correct and the liability of the person assessed shall be determined accordingly.

The production of any document under the seal of the Commission and the hand of any member of the Commission, or, where the Commissioner of Inland Revenue is acting as agent for the Commission pursuant to section 75 of this Act, under the hand of the Commissioner of Inland Revenue or of any officer of the Inland Revenue Department authorised by him in that behalf, purporting to be a copy of or extract from any statement delivered pursuant to sections 76 to 80 of this Act or from any assessment or amended assessment made pursuant to subsection (3) of this section or pursuant to that subsection and section 75(5) of this Act shall in all Courts and all proceedings (including proceedings before a Hearing Officer) be sufficient evidence of the original, and the production of the original shall not be necessary; and all Courts and Hearing Officers shall in all proceedings take judicial notice of the seal of the Commission and the signature of any member of the Commission and of the signature of the Commissioner of Inland Revenue and of any officer of the Inland Revenue Department authorised by him in that behalf either to the original or to any such copy or extract.

Notwithstanding anything to the contrary in this Act, the Commission may, in its discretion, refrain from making any assessment or amended assessment pursuant to the foregoing provisions of this section if the amount involved does not exceed $2.

The provisions of Part VII and section 47 of the Payroll Tax Act 1970, so far as they are applicable and with any necessary modifications, shall apply for the purposes of this Act as if—

Without limiting the provisions of sections 58 and 90 of this Act, in any case where—

then in either case the accident shall be deemed to arise out of and in the course of that employment if the accident would have so arisen had the earner or employee not been acting in contravention as aforesaid or without instructions from his employer, as the case may be.

Without limiting the provisions of section 58 of this Act, in any case where an earner suffers personal injury by accident while he is travelling directly to his place of work or employment from his place of residence or directly from his place of work or employment to his place of residence by a route which, having regard to all the circumstances, was a reasonable one for him to follow or dies as a result of personal inquiry so suffered, then the accident shall be deemed to arise out of and in the course of his employment.

Where an earner suffers personal injury by accident which may be so deemed to arise out of and in the course of his employment, or dies as a result of personal injury so suffered, if a claim for rehabilitation assistance or compensation under this Act is made or is intended to be made or is likely to be made in respect of the injury or death, the claimant shall, in addition to complying with the requirements of Part VII of this Act, furnish the Commission with such further information as it may require to enable it to determine whether, at the time of the accident, the injured or deceased person was travelling directly to his place of work or employment from his place of residence or directly from his place of work or employment to his place of residence by a route which, having regard to all the circumstances, was a reasonable one for him to follow. On receipt of the required information, the Commission shall, without delay, determine the question and give notice of its determination to the claimant. Subject to Part VII of this Act any such determination shall be final and binding.

Without limiting the provisions of section 58 of this Act, in any case where an employee suffers personal injury by accident during any temporary interruption of his work for a meal or for rest or refreshment, or dies as a result of personal injury so suffered, the accident shall be deemed to arise out of and in the course of his employment if the accident would have been deemed so to have arisen had it happened at the place of employment, and if—

Without limiting the provisions of section 58 of this Act, in any case where an employee suffers personal injury by accident while he is travelling to or from his work by the most direct practicable route between the place of employment and premises (not being his place of residence) to which he has by virtue of his employment the right of access or while he is upon any such premises, or where an employee dies as a result of personal injury so suffered, the accident shall be deemed to arise out of and in the course of employment if the accident would have been deemed so to have arisen had it happened at the place of employment.

Without limiting the provisions of section 58 of this Act, in any case where a person whose name is entered on a bureau register kept under section 28 of the Waterfront Industry Act 1953, suffers personal injury by accident—

For the purposes of this section, the expression “any place of employment” means any place at which a person to whom this section applies would be performing waterside work after having been engaged for such work.

For the purposes of this Act, any person to whom this section applies shall be deemed to be an employee employed by the Waterfront Industry Commission constituted under the Waterfront Industry Act 1953.

Without limiting the provisions of section 58 of this Act, in any case where a self-employed person or an employee suffers personal injury by accident, or dies as a result of personal injury so suffered, if the accident arises in the course of his employment, the accident shall be deemed to arise out of his employment if—

In any case where an employee suffers personal injury by accident at a time when he was working under a contract of service or apprenticeship which was illegal, or dies as a result of personal injury so suffered, the Commission shall deal with the matter as if the person had at that time been an employee working under a valid contract of service or apprenticeship, whether the illegality arose by reason of the employee being under a minimum age prescribed by or under any Act or for any other reason.

The Commission shall establish, in accordance with this Act, a motor vehicle accident scheme, which shall have the purposes of—

Nothing in this Part of this Act shall restrict sections 33 and 69 of this Act.

Subject to the provisions of this Act, all persons shall have cover under the motor vehicle accident scheme in respect of personal injury by a motor vehicle accident in New Zealand and death resulting therefrom if,—

The provisions of this Act conferring cover under the motor vehicle accident scheme shall apply to any motor vehicle in New Zealand of a visitor to New Zealand as if it were a registered and licensed motor vehicle during any period while—

Where any vehicle that—

is being temporarily towed without the use of its own power by a motor vehicle that is or is required to be registered and licensed, the provisions of this Act conferring cover under the motor vehicle accident scheme shall apply in relation to the towed vehicle as if it were a registered and licensed motor vehicle.

The provisions of this Act conferring cover under the motor vehicle accident scheme shall apply to an agricultural trailer as if it were a registered and licensed motor vehicle—

The provisions of this Act conferring cover under the motor vehicle accident scheme shall apply to an invalid carriage (as defined in section 2 of the Transport Act 1962) as if it were a registered and licensed motor vehicle.

There shall be credited to the Motor Vehicle Compensation Fund established under section 31 of this Act—

There shall be charged to the Motor Vehicle Compensation Fund:

A levy at the rate prescribed under section 99 of this Act shall be payable in respect of—

In the case of a motor vehicle to which paragraph (a) of subsection (1) of this section applies, the levy shall be payable in respect of each licensing year (as defined in section 6 of the Transport Act 1962). It shall be paid to any Deputy Registrar of Motor Vehicles, and shall accompany the application made under section 12 of the Transport Act 1962 for an annual licence for the vehicle.

In the case of a motor vehicle to which paragraph (b) of subsection (1) of this section applies, the levy shall be payable to any Deputy Registrar of Motor Vehicles forthwith upon the arrival of the vehicle in New Zealand.

Levies on motor vehicles shall be paid at rates prescribed in Part II of the First Schedule to this Act or at such other rates as are for the time being prescribed by the Governor-General by Order in Council.

For the purposes of subsection (1) of this section, the Governor-General may from time to time, by Order in Council,—

In any case where a levy on a motor vehicle is payable for less than a year, the levy in respect of the vehicle prescribed pursuant to this section shall be reduced by one-twelfth thereof for every complete month by which that period is less than a year.

Where pursuant to section 19 of the Transport Act 1962 the registration of any motor vehicle is cancelled, the Commission shall, on application in writing made to it by the owner of the vehicle, and on being satisfied that the registration of the motor vehicle has been cancelled as aforesaid, refund to the owner a sum equal to one-twelfth part of the amount of the levy in respect of the vehicle prescribed pursuant to this section for every complete month between the date on which the application was received by the Commission and the end of the licensing year in respect of which the levy is paid.

Upon an Order in Council being made prescribing the rate of levy payable in respect of all classes of motor vehicles described in Part II of the First Schedule to this Act, whether or not in accordance with the same classification, that Part of the said First Schedule shall be deemed to be repealed.

The Governor-General may from time to time, by Order in Council,—

If in accordance with the authority conferred by section 100 of this Act levies are imposed on holders of licences or permits,—

All levies received by a Deputy Registrar of Motor Vehicles under this Part of this Act shall be paid into the Post Office Account.

From the amount of every levy so received there shall be deducted a collection fee at the rate prescribed by regulations made under this Act, and the balance shall, not later than the end of the month following the month in which payment is received, without further appropriation than this section, be paid to the Commission to be credited to the Motor Vehicle Compensation Fund.

For the purposes of this Act, unless the context otherwise requires, the term “earnings”, in relation to any person, means all his earnings as an employee as determined in accordance with this section and all his earnings as a self-employed person as so determined.

For the purposes of this Act, the expression “earnings as an employee” includes—

but does not include—

For the purposes of this Act, the expression “earnings as a self-employed person” means the assessable income of the person as determined in accordance with or under the provisions of the Land and Income Tax Act 1954; but does not include:

Nothing in this section shall restrict subsection (8) of section 60 of this Act.

In the event of any question arising as to whether the income or any part of the income of any person is derived directly from his personal exertions, the question shall be determined by the Commission.

Subject to sections 116, 117, and 118 of this Act and to the provisions of this section, for the purpose of determining the amount of any earnings related compensation payable, under Part VI of this Act, during his period of short term incapacity, as defined in section 2 of this Act, to a person who suffers personal injury by accident in respect of which he has cover under this Act, the amount of his relevant earnings shall, where his earnings (within the meaning of section 103 of this Act) during the 28 days immediately before the accident were derived—

Subject to sections 116, 117, and 118 of this Act and to the provisions of this section, for the purpose of determining the amount of any earnings related compensation payable, under Part VI of this Act, after the expiration of his period of short-term incapacity to a person who suffers personal injury by accident in respect of which he has cover under this Act, or payable at any time to the spouse or a child or other dependant of such a person, the amount of his relevant earnings shall be determined by the Commission in the following manner:

Notwithstanding the provisions of subsections (1) and (2) of this section, in any case where an employee who suffers personal injury by accident in respect of which he has cover under this Act has not been in receipt of earnings as an employee (within the meaning of section 103 of this Act) for the whole of the period in relation to which his relevant earnings would normally be calculated under this section, if the Commission is satisfied that, if it had not been for the injury, he would have continued to be an employee in paid employment either during his period of short-term incapacity (if his incapacity does not extend beyond that period) or during such further period, if any, as would have been required to provide him with the residential qualification for continuous cover under section 57 of this Act (if his incapacity extends beyond the period of short-term incapacity), as the case may be, the Commission may (subject to sections 117 and 118 of this Act) increase his relevant earnings as determined under subsection (1) or subsection (2) of this section to such amount as it considers fair and reasonable (not being in any case an amount in excess of what would, in its opinion, be the average weekly earnings as an employee of the injured person at the time of the accident) having regard to the period of his residence in New Zealand before the date of the accident, and to the nature and circumstances of that residence, his work history in New Zealand and his earnings as an employee and his earning capacity before the accident.

Notwithstanding the provisions of subsections (1) and (2) of this section, for the purposes of paragraph (b) or paragraph (c) of each of those subsections the Commission may in assessing the relevant earnings of any self-employed person, treat his earnings as a self-employed person—

In any case where the earnings of an injured person, assessed under subsection (1) or subsection (2) of this section, are derived partly as an employee and partly as a self-employed person, notwithstanding the provisions of paragraph (c) of subsection (1) of this section and paragraph (c) of subsection (2) of this section, if the Commission is of the opinion that the amount of his average weekly earnings ascertained in accordance with either of those paragraphs is significantly more or significantly less than the average weekly amount of his earnings at the time of the accident it may assess that amount for the purposes of those paragraphs on such basis (having regard to such information as the Commission may obtain regarding the earnings of the injured person before the date of the accident as an employee and as a self-employed person) as the Commission considers most fairly and reasonably reflects his earnings at the time of the accident.

In any case where an employee undertakes employment from which he derives earnings as an employee on any day or days during which he has leave on pay from any other employment, and the Commission considers that, by reason of his overlapping periods of employment (including paid leave), the average weekly amount of his earnings as an employee calculated under the foregoing provisions of this section significantly overstate his average weekly earnings from his work in paid employment at the time of the accident, the Commission may, in its discretion, assess his relevant earnings at such amount as it considers more fairly and reasonably reflects his earnings as an employee at the time of the accident.

Notwithstanding the provisions of subsection (2) of this section, in any case where—

the Commission may assess his relevant earnings for the purposes of that subsection as being the amount of his earnings derived from that employment or position during the 7 days immediately before the date of the accident or as being the average weekly amount of his earnings derived from that employment or position during such other period before the date of the accident as the Commission may approve, if in either case the Commission is satisfied that the amount so assessed more fairly and reasonably represents the average weekly amount of his earnings as an employee at the time of the accident.

Notwithstanding the foregoing provisions of this section, in any case where a person suffers personal injury by accident during the period for which his continuous cover is deemed under section 59 of this Act to extend, his relevant earnings shall be calculated in accordance with this section as if the accident had happened on the first day of that period.

Notwithstanding anything in the foregoing subsections of this section, the exercise by the Commission of the powers and discretions vested in it by any of those subsections to assess or vary the assessment of the earnings or the relevant earnings of an employee or of a self-employed person shall be subject to such regulations (if any) as may be made under this Act to define the terms on which and the limits within which those discretions may be exercised.

Notwithstanding anything in the foregoing provisions of this section the Governor-General may, from time to time, by Order in Council make regulations varying the provisions of this section in relation to the determination of the relevant earnings of a member of the Armed Forces of New Zealand serving in a war or emergency who becomes entitled to compensation under the provisions of section 63 of this Act; and in so doing may prescribe the extent and the manner (if any) to or in which his earnings as a civilian during any period or periods before he became a member of those Armed Forces serving in that war or emergency may be taken into account in determining those relevant earnings.

In any case where the relevant earnings of any person, if assessed under the foregoing provisions of this section, would exceed the maximum amount prescribed for the purposes of this section, being the amount specified in Part IV of the First Schedule to this Act or such other amount (not differing therefrom by more than 20 percent) as may from time to time be specified for the purposes of this section by the Governor- General by Order in Council, that prescribed amount shall be the amount of his relevant earnings.

In any case where a person suffers personal injury by accident in respect of which he has cover under this Act, for the purposes of determining, at any time or times after the expiration of 6 months from the date of the accident,—

his relevant earnings shall be the amount thereof determined under the foregoing provisions of this section increased by adding thereto the appropriate percentage (if any) of that amount, being the aggregate of the percentages of increases (if any) specified by Orders in Council made under section 114(4) of this Act and coming into force after the expiration of the said 6 months and before the date as at which that determination is to be made.

Where a person provides services for a company in which he is a shareholder (whether or not he is also a director of the company), so far as all or any of the matters mentioned in paragraphs (a) to (c) of this subsection are not clarified, whether by agreement or otherwise, the Commission may determine:

Any determination made by the Commission under subsection (1) of this section in relation to amounts that have been received by the person from the company shall (subject to Part VII of this Act) be binding on the company and person.

Subject to subsections (2) and (3) of this section, in any case where the Commission is satisfied that a levy or penalty payable under this Act has been paid in excess of the amount properly payable, it shall refund the amount paid in excess:

Provided that the Commission may, in its discretion, refrain from refunding the amount paid in excess if that amount does not exceed 50 cents:

Provided also that no refund of any amount so paid in excess shall be made after the expiration of 8 years from the date of the payment, unless, before the expiration of that period, written application for the refund is made by or on behalf of the person by whom payment in excess was made.

The Commission may, in its discretion, determine that any amount so paid in excess in respect of any levy or penalty payable under Part III of this Act, or any portion of that amount, shall, instead of being refunded, be credited in account against any amount of levy or penalty which may for the time being be due and payable under that Part of this Act by the person by whom such payment in excess was made:

Provided that, subject to subsection (3) of this section, no such amount shall be so credited in account unless that amount could, instead of being credited in account, have been refunded in accordance with subsection (1) of this section.

In any case where, upon an investigation of the liability of any person for levy under Part III of this Act over a group of successive years or other successive periods,—

the Commission may, in its discretion and to the extent that in its opinion is equitable, allow any amount so paid in excess to be deducted from or set off against any amount of levy or penalty due and unpaid for any year or years or other period or periods within that group, notwithstanding that the time limit for the making of a refund of any amount so paid in excess may have expired.

Where any accident happens to an employee in the course of his employment and any injury caused thereby to the employee necessitates his immediate removal to a hospital, or to a medical practitioner for medical attention and then to his residence or a hospital, or to his residence (medical attendance away from his residence not being required), the employer shall forthwith at his own expense provide or arrange for the necessary conveyance therefor, and the employer shall also pay all reasonable expenses for meals and lodging incurred by or on behalf of the employee during the course of any such removal. The employer shall be reimbursed by the Commission for the expenses specified in this subsection, or if they have not been met by the employer the Commission shall pay them.

Where any employee to whom an accident happens in the course of his employment has been removed as mentioned in this section, his removal shall be deemed to have been necessitated by an injury caused to the employee by the accident.

Any employer who, without reasonable cause, fails to comply with this section commits an offence and is liable on summary conviction to a fine not exceeding $200.

Where any person suffers personal injury by accident (otherwise than as an employee in the course of his employment) and the person has cover under this Act in respect of the injury, if the injury necessitates his immediate removal to a hospital, or to a medical practitioner for medical attention and then to his residence or a hospital, or to his residence (medical attendance away from his residence not being required) the Commission shall compensate the injured person by paying him, in any case where a charge for the removal is payable, an amount equal to the cost that would reasonably be involved in removing him to the nearest hospital or medical practitioner to which or to whom he could conveniently be taken.

Where a person suffers personal injury by accident, and the person has cover under this Act in respect of the injury, if a registered medical practitioner certifies that he is attending the person or has examined him, and that the person should receive any medical or surgical treatment in respect of the injury that is not available unless the person travels to a place not less than 5 miles from the place where he resides, there shall be payable by the Commission, in addition to the compensation otherwise payable under this Act, the reasonable expenses incurred for the transport of the person to and from the nearest place in which that treatment is available on each occasion on which it is necessary for him to travel to receive that treatment, and for meals and lodging necessarily obtained by him away from his place of residence on any such occasion:

Provided that, except where the Commission otherwise approves or a registered medical practitioner certifies that no available public passenger transport service is suitable, the transport expenses so payable shall be calculated at the lowest rate at which the person can be transported to and from that place by any available public passenger transport service.

Where a person suffers personal injury by accident, and the person has cover under this Act in respect of the injury, if after the expiration of 6 days from the date of the accident he has resumed or resumes work but still requires medical or surgical treatment and suffers a loss of earnings by reason of requiring to be away from his work for the treatment, the Commission shall pay the person earnings related compensation in respect of that loss in accordance with this Part of this Act.

Subject to the provisions of subsection (2) of this section and to any regulations made under this Act, where as a result of an accident a person who has cover in respect of personal injury by the accident—

there shall be payable by the Commission, in addition to the compensation otherwise payable under this Act, the reasonable cost, in the case of damage to natural teeth, of repairing the teeth or replacing them with an artificial denture or artificial dentures or, in the case of damage to any artificial limb or aid, clothing, or spectacles, the reasonable cost of repairing or, if necessary, replacing it in any case where a charge is payable for these services:

Provided that the Commission may refuse to pay for any such repair or replacement unless notice of the damage is given by the person, as soon as practicable after the accident, to the employer in the case of an employee, or to an agent of the Commission in accordance with section 142 of this Act in the case of a self-employed person.

No payment in respect of any damage so suffered by any person shall be made by the Commission under subsection (1) of this section,—

Subject to any regulations made under this Act, where a person suffers personal injury by accident, in respect of which he has cover under this Act, if as a result of the personal injury he requires to obtain a medical certificate for the purposes of this Act, or requires any treatment to which this subsection applies, the Commission shall pay the cost thereof so far as—

Subsection (1) of this section shall apply to any of the following treatments in New Zealand:

Subject to any regulations made under this Act, the Commission may enter into arrangements with employers and other persons in respect of the provision of medical and first aid assistance in appropriate places, and may contribute towards the cost thereof.

Subject to any regulations made under this Act, where a person suffers personal injury by accident in respect of which he has cover under this Act, if as a result of the personal injury he requires treatment by the provision of any pharmaceutical requirement which is not specified in any Drug Tariff for the time being in force under section 99 of the Social Security Act 1964 and which is prescribed for the injured person by a registered medical practitioner, the Commission may pay the whole or such part as it thinks fit of the cost of that treatment.