Section 171 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Classification of self-employed persons and employees engaged in 2 or more activities

171 Classification of self-employed persons and employees engaged in 2 or more activities (1) A self-employed person or (if section 170(3) applies) an employee who is engaged in 2 or more activities must be classified in the industry or risk class for whichever of those activities attracts the highest levy rate under the regulations. (2) If a particular activity accounts for 5% or less of a self-employed person's or an employee's earnings for the year, then that activity need not be considered when determining the correct industry or risk class under subsection (1) . (3) Subsection (2) applies only if the self-employed person's or the employer's records are sufficient and accurate enough to satisfy the Corporation that the apportionment of total earnings is correct. Section 171 was substituted, as from 1 April 2007, by section 9 Injury Prevention, Rehabilitation, and Compensation Amendment Act 2007 (2007 No 8). See sections 14 to 16 of that Act for the transitional provisions.