Section Sch1-31 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Use of income tax returns in determining earnings

31 Use of income tax returns in determining earnings If the Corporation is determining earnings under this Part in relation to a self-employed person or a shareholder-employee, it must take an income tax return into account, if— (a) the claimant has given the return to the Commissioner; and (b) the Corporation considers that the return, and any related accounts, have not been unreasonably influenced by— (i) the fact of the claimant's incapacity; or (ii) the effects or likely effects of the incapacity on the claimant's income or business activities. Compare: 1998 No 114 Schedule 1 cl 6