Yes it's hard to eat humble pie.

But I owe my sincerest apologies to Mr Peter Flynn Technical claims manager of ACC Wanganui.

It was only today whilst trolling through a copy of files I have just recently received that I discovered an internal memo dated 16'th September 2008.

In Part the Memo Reads..

"The employer's letter lists the 5 items that make up his total remuneration package. It states "Please note that items 3 to 5 are non cash items and as such are bene{its only''. (I note that item 2 is listed as "non taxable"), ln addition to this statement the employer has highlighted "gross" taxable earnings on the C3.
I am aware (from my experience as a Payroll Inspector with the IRD from 1987 to 1997) that the items listed as "3 to 5" were clearly fringe benefits. They attracted fringe benefit tax that was payable by the employer on a quarterly basis.

These items (Premiums for Insurance policies and interest saved by staff through not having to pay market rates for loans) were amounts that did not make up the "Gross Taxable Earnings" of an employee i.e. they did not attract PAYE and should not have been included in the wage records.

In my opinion, there is sufficient information to accept that the "benefits" mentioned in the separate letter were not included in the gross earnings as declared on the C3.

If the benefits are permitted to be included in the ERC (I must admit that I was surprised to learn that the value of the "fringe benefits" could be included as "employee earnings" - but I never worked under the 1982 Act) then it would appear that the amount should be $xx,xxx.xx (less the $300.00 non taxable representation allowance).

Please reconsider this issue and advise if the ERC as established in 1990 should stand or (if not) the amended amount that should be applied."

I am still baffled by the memo from Justin Raffin Operations Analyst, Customer Service Technical Support, ACC dated 1'st October 2008 that states quite clearly that my staff loan was not a staff loan but an interest reducing agreement with my employer and that I was not entitled to any benefit.

I am still baffled that ACC again states for the record on the 1'st October 2008 that my gross income included a staff loan to which I am not entitled and yet the benefit of that staff loan to which I was not entitled was included in my gross earnings! With the figures to support the ACC argument.

Confused? I'm not!

Clearly Justin Raffin Operations Analyst, Customer Service Technical Support has produced a document with the intent to defraud the claimant!

Is it any wonder that ACC refuse to discuss that memo?

Is it any wonder that ACC complaints have not answered my complaint about that memo?

It probably also explains why ACC have yet to acknowledge my request for a review of that memo produced by Justin Rafferty on the 1'st October 2008.

The clock is still ticking