The New Zealand Law Journal: NZLJ., Volume 51Butterworths, 1976 - Law |
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Page 35
... effect " . It will be recalled that the Privy Council in Mangin's case - Viscount Dil- horne being one of the majority - formulated the " sole or principle " purpose test . The word " effect " has always been treated as surplusage . No ...
... effect " . It will be recalled that the Privy Council in Mangin's case - Viscount Dil- horne being one of the majority - formulated the " sole or principle " purpose test . The word " effect " has always been treated as surplusage . No ...
Page 37
... effect is to avoid tax , then that is the purpose and the arrangement is caught . It does not matter what other ... effect of avoiding income tax must be referable to business or family dealing . If it cannot be so referred there is an ...
... effect is to avoid tax , then that is the purpose and the arrangement is caught . It does not matter what other ... effect of avoiding income tax must be referable to business or family dealing . If it cannot be so referred there is an ...
Page 343
NZLJ. THE RETROSPECTIVE EFFECT OF CHANGES IN THE LAW THE RETROSPECTIVE EFFECT OF CHANGES IN THE LAW. STATUTORY INTERPRETATION Introduction In these days of increasing legislative activity a frequently - encountered problem is the extent ...
NZLJ. THE RETROSPECTIVE EFFECT OF CHANGES IN THE LAW THE RETROSPECTIVE EFFECT OF CHANGES IN THE LAW. STATUTORY INTERPRETATION Introduction In these days of increasing legislative activity a frequently - encountered problem is the extent ...
Contents
Admiralty Rules 1976 The J | 39 |
A Funny Thing Happened on the Way | 61 |
Revolution | 73 |
Copyright | |
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action administration Admiralty agreement Amendment apply appointment Auckland Bench Bill breach character evidence claim Commission Commissioner Committee common law consent constable contract counsel Court of Appeal crime criminal death deceased decision defendant discretion duty easement effect Europa Oil evidence exercise existing fact Government held Honour husband income interest issue Judge judgment judicial jurisdiction jury Justice law reform lawyers legislation Lord Lord Denning Lord Wilberforce Magistrate Maori land Maori Land Court matrimonial property matter Minister mortgage NZLJ NZLR offence Pan-Eastern Parliament particular parties person plaintiff police practice present principle prison Privy Council proceedings profession prosecution provisions purchase purpose question reason recognised registered relation repeal respect rules Sir Richard Wild solicitor spouse statute statutory suggested Supreme Court tax avoidance taxpayer Te Kuiti trial trust United Kingdom Viscount Dilhorne warrant Wellington Zealand Law Society