The New Zealand Law Journal: NZLJ., Volume 39Butterworths, 1963 - Law |
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Page 129
... income - Surplus income directed to be accumulated for benefit of charity- Rule against accumulations infringed - Whether surplus income payable to charity — Whether cy - pres doctrine to be invoked - Principles to be applied - Will ...
... income - Surplus income directed to be accumulated for benefit of charity- Rule against accumulations infringed - Whether surplus income payable to charity — Whether cy - pres doctrine to be invoked - Principles to be applied - Will ...
Page 148
... INCOME TAX Assessable income - Profits from sale of land — Allega- tion that land acquired for occupation by taxpayer- Surveyor instructed concerning subdivision soon after purchase - Land and Income Tax Act 1954 , 8. 88 ( c ) — Gift of ...
... INCOME TAX Assessable income - Profits from sale of land — Allega- tion that land acquired for occupation by taxpayer- Surveyor instructed concerning subdivision soon after purchase - Land and Income Tax Act 1954 , 8. 88 ( c ) — Gift of ...
Page 406
... income resulting from the accumulation will therefore escape being taxed as part of the taxpayer's income . An actual example will make this clear : Taxpayer's assessable income : less exemptions : personal wife Taxable income Income ...
... income resulting from the accumulation will therefore escape being taxed as part of the taxpayer's income . An actual example will make this clear : Taxpayer's assessable income : less exemptions : personal wife Taxable income Income ...
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Amendment Act application appointed Auckland authority barrister borstal Chief Justice Christchurch claim clause Commissioner Committee common law compensation Conference consent contract Council Country Planning Act Court of Appeal criminal damages decision decree defendant District Law Society district scheme divorce domicile duty effect England English entitled evidence fact fraud Gresson Hardie Boys held Honour House of Lords husband income Inland Revenue interest Invercargill Judge judgment judicial jurisdiction Land Transfer Act legislation liability Maori marriage matter mens rea ment negligence objection offence owner parties person plaintiff Planning Act 1953 present principle profession proposed provisions punishment purchaser purpose question reason recognised referred respect respondent Riccarton rule sentence shares solicitor South Wales statute statutory Strata Titles Supreme Court testator Thomas Lund tion Town and Country trust voidable marriages Wellington wife Zealand Law Society zoned