Section 197 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Classification of self-employed persons engaged in 2 or more activities
Text of the provision Official document
197 Classification of self-employed persons engaged in 2 or more activities (1) A self-employed person who is engaged in 2 or more activities must be classified in the industry or risk class for whichever of those activities attracts the higher or highest levy rate under the regulations. (2) If a particular activity accounts for 5% or less of the person'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 maintains records that are sufficient and accurate enough to satisfy the Corporation that apportionment of total earnings is correct. Compare: SR 1999/385 r 5
Official source: legislation.govt.nz
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