CW 35Personal service rehabilitation payments

1. An amount paid to a person for an income year as a personal service rehabilitation payment is exempt income of the person if—

2. they are paid the amount under the Accident Compensation Act 2001 either—
   1. in the income year; or
   2. as a reimbursement payment in a later income year; and
3. they pay an amount to another person for providing them in the income year or in an earlier income year a key aspect of social rehabilitation referred to in the definition of personal service rehabilitation payment; and
4. the amount paid is equal to or more than the amount of personal service rehabilitation payment for the income year or an earlier income year after taking into account any amount of tax withheld.

5. For the purposes of this section, sections DF 4, LB 7, and RD 20B, reimbursement payment means a personal service rehabilitation payment that—

6. relates to a key aspect of social rehabilitation that is provided to a person in an income year; and
7. is paid to them in an income year that is later than the income year in which they were provided the rehabilitation.