The New Zealand Law Journal: NZLJ., Volume 21Butterworths, 1945 - Law |
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Page 54
... paid in a lump sum in respect of the employ- ment or service of a taxpayer on the occasion of his retirement is liable for taxation only to the extent of 5 per cent . of amount 80 paid . The section expressly prohibits lump sums paid to ...
... paid in a lump sum in respect of the employ- ment or service of a taxpayer on the occasion of his retirement is liable for taxation only to the extent of 5 per cent . of amount 80 paid . The section expressly prohibits lump sums paid to ...
Page 83
... paid in commutation of a pension is necessarily assessable under Schedule E. The case of Short Bros. , Ltd. v . Commissioners of Inland Revenue , ( 1927 ) 12 Tax Cas . 955 , cited by Lawrence , J. , does not , in my opinion , support ...
... paid in commutation of a pension is necessarily assessable under Schedule E. The case of Short Bros. , Ltd. v . Commissioners of Inland Revenue , ( 1927 ) 12 Tax Cas . 955 , cited by Lawrence , J. , does not , in my opinion , support ...
Page 152
... paid for in cash , the sum so paid is , as it were , isolated , and its capacity to earn the interest or return it would normally earn is suspended or destroyed . It is accepted as being incapable of increment . In the result ...
... paid for in cash , the sum so paid is , as it were , isolated , and its capacity to earn the interest or return it would normally earn is suspended or destroyed . It is accepted as being incapable of increment . In the result ...
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