The New Zealand Law Journal: NZLJ., Volume 43Butterworths, 1967 - Law |
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Page 15
... income tax was " payable by every person on all income de- rived by him during the year preceding the year in and for which the tax is payable " : s . 77 ( 2 ) Land and Income Tax Act 1954. New Zealand tax was thus charged on and ...
... income tax was " payable by every person on all income de- rived by him during the year preceding the year in and for which the tax is payable " : s . 77 ( 2 ) Land and Income Tax Act 1954. New Zealand tax was thus charged on and ...
Page 297
... Income Tax Act 1954 deems it to be assessable income . Broadly speaking , it will be found that English cases are most valuable in deciding questions of income and capital . Many sections of our Act are copied , although usually not ...
... Income Tax Act 1954 deems it to be assessable income . Broadly speaking , it will be found that English cases are most valuable in deciding questions of income and capital . Many sections of our Act are copied , although usually not ...
Page 321
... income . This arises where estate income , previously retained by the trustee and assessed for tax as trustees ' income under s . 155 ( b ) , is used in a later income year to make up the annuity when the trust income for the later year ...
... income . This arises where estate income , previously retained by the trustee and assessed for tax as trustees ' income under s . 155 ( b ) , is used in a later income year to make up the annuity when the trust income for the later year ...
Contents
Road Toll | 1 |
PRACTICAL POINTS | 3 |
ScorpioIn Your ArmchairAnd Mine 21 | 21 |
Copyright | |
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