Section 99 — Injury Prevention, Rehabilitation, and Compensation Act 2001: First week compensation is salary or wages for certain purposes

99 First week compensation is salary or wages for certain purposes First week compensation is salary or wages payable to the employee for the purposes of— (a) section 131 of the Employment Relations Act 2000 : (b) the Income Tax Act 2007: (c) the Tax Administration Act 1994 : (d) this Act: (e) the laws relating to insolvency, receivership, and the liquidation of companies. Compare: 1998 No 114 s 78 Section 99(b): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Paragraph (b) 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 ” .