Accident Compensation Act 2001

Self-employed claimant

37 Weekly earnings if earner had earnings as self-employed person immediately before incapacity commenced: application of clause 38

(1)

Clause 38 applies to a claimant who had earnings as a self-employed person immediately before his or her incapacity commenced.

(2)

The weekly earnings of such a claimant are as calculated under clause 38.

(3)

For the purposes of clause 38, if the claimant’s income tax return for the relevant year is not available, the income tax return for the next previous year must be used for the calculation of weekly earnings until the earlier of the following events:

(a)

the first-mentioned income tax return is available; or

(b)

3 months have passed after the incapacity commenced.

(4)

If the claimant’s income tax return for the relevant year remains unavailable at the end of the 3-month period in subclause (3)(b), the Corporation can pay weekly compensation only as an advance under section 131.

(5)

If the Corporation—

(a)

applies subclause (3); and

(b)

pays weekly compensation; and

(c)

subsequently finds that the weekly compensation it paid is greater than that it would have paid if the claimant’s income tax return for the relevant year had been available,—

the Corporation may recover the difference, either as a debt due to it or by deducting it from any entitlement otherwise payable to the claimant (whether or not in respect of the same personal injury).

Compare: 1998 No 114 Schedule 1 cl 14