Section 11 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Earnings as an employee: what it does not include

11 Earnings as an employee: what it does not include (1) Earnings as an employee , in relation to any person and any tax year, does not include— (a) any income-tested benefit, veteran's pension, New Zealand superannuation, living alone payment, or schedular payment; or (aa) any parental leave payments paid under Part 7A of the Parental Leave and Employment Protection Act 1987 ; or (b) any student allowance established in accordance with regulations made under section 303 of the Education Act 1989 ; or (c) any amount allocated to a person or persons, other than the person who is the employee in question, under sections CD 11, CW 63, DB 58, GB 23, and GB 24 of the Income Tax Act 2007; or (d) any amount deemed to be a dividend paid by any person, to the person who is the employee in question, under section GB 25 of the Income Tax Act 2007; or (e) any redundancy payment; or (f) any retiring allowance; or (g) any pension from a superannuation scheme or pension fund not registered under the Superannuation Schemes Act 1989 ; or (h) any pension that is paid in the circumstances set out in any of the following provisions: (i) section DF 4 of the Income Tax Act 1994 or section DC 2 of the Income Tax Act 2004 or section DC 2 of the Income Tax Act 2007: (ii) section DF 8A or section DF 8B of the Income Tax Act 1994 or section DC 3 of the Income Tax Act 2004 or section DC 3 of the Income Tax Act 2007: (iii) section FF 17 of the Income Tax Act 1994. (2) In this section, income-tested benefit , veteran's pension , New Zealand superannuation , living alone payment , and schedular payment have the same meanings as in section YA 1 of the Income Tax Act 2007. Compare: 1998 No 114 s 19 Section 11 was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ Income Tax Act 2004 ” for the words “ Income Tax Act 1994 ” in all places in which they appear. Subsection (1) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ tax year ” for the words “ income year ” . Section 11(1)(a): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Subsection (1)(aa) was inserted, as from 1 July 2002, by section 6 Parental Leave And Employment Protection (Paid Parental Leave) Amendment Act 2002 (2002 No 7). Section 11(1)(c): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Section 11(1)(d): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Subsection (1)(g) was amended, as from 1 July 2005, by section 4 Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45) by inserting the expression “ ; or ” . Subsection (1)(h) was inserted, as from 1 July 2005, by section 4 Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45). Section 11(1)(h)(i): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Section 11(1)(h)(ii): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Section 11(2): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).