NZ Forest Products Ltd v Accident Compensation Corporation - [1994] 3 NZLR 150

Accident compensation — Levies — Employer levy — Whether employer entitled to a cessation adjustment where it disposed of some but not all of its businesses — Accident Compensation Act 1982 (rep), ss 43, 44 and 44A - Income Tax Act 1976, s 353.

Statutes — Interpretation — Meaning of "the disposal or cessation of his business" - Ordinary and natural meaning of the words — Accident Compensation Act 1982 (rep), s 43 - Accident Rehabilitation and Compensation Insurance Act 1992, s 179(5) - Accident Rehabilitation and Compensation Insurance (Earnings Definitions) Regulations 1992 (SR 1992/68), reg 12 - Accident Rehabilitation and Compensation Insurance (Experience Rating) Regulations 1993 (SR 1993/310), reg 8(5).