The New Zealand Law Journal: NZLJ., Volume 21Butterworths, 1945 - Law |
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Page 54
... income of the estate is allowable as a deduction . Where the income of the estate consists of both assessable and non - assessable income , the amount so allowable will be apportioned on an equitable basis between both classes of income ...
... income of the estate is allowable as a deduction . Where the income of the estate consists of both assessable and non - assessable income , the amount so allowable will be apportioned on an equitable basis between both classes of income ...
Page 66
... Income Tax Amendment Act , 1939 , in each case to £ 150 each or 15 per cent . of their respective assessable incomes which ever amount is the less . This is so even though no tax would have been payable by the wife ( or the husband , as ...
... Income Tax Amendment Act , 1939 , in each case to £ 150 each or 15 per cent . of their respective assessable incomes which ever amount is the less . This is so even though no tax would have been payable by the wife ( or the husband , as ...
Page 67
... income of the husband or wife ( whichever sustains the losses ) but because the special exemptions allowable under subs . ( 5 ) may reduce the taxable income below the taxable income of the husband or wife in an ordinary assessment and ...
... income of the husband or wife ( whichever sustains the losses ) but because the special exemptions allowable under subs . ( 5 ) may reduce the taxable income below the taxable income of the husband or wife in an ordinary assessment and ...
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