Travel and clothing allowances received by an injured worker in the capacity of employee are included in 'gross income from personal exertion' under s 134AB(38)(f) of the Accident Compensation Act 1985 (Vic). Work-related expenses claimed as tax deductions are not to be deducted from gross income when measuring loss of earning capacity for the purpose of the 40 per cent threshold. The word 'gross' in s 134AB(38)(f) precludes such deductions, ensuring a simple basis of calculation.
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