The ruling follows an earlier ERA determination on Monday. That determination found Arora had a personal grievance against the company for unjustified disadvantage but required more information to calculate the shortfall.
Blick issued the final determination on Monday on the papers, after neither director made contact or submitted a response once they were served with Arora’s calculation spreadsheet.
PA Service was placed into liquidation by the High Court at Auckland in February, following a petition by the Commissioner of Inland Revenue. The liquidators consented to the employment matter proceeding.
The company and the directors must pay within 28 days of the ruling, subject to any income tax payable….

