The New Zealand Law Journal: NZLJ., Volume 21Butterworths, 1945 - Law |
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Page 67
... payable in an ordinary assessment . It is true that by reason of the allowance of losses under s . 81 , the rate of tax in an aggregate assessment may be lower than in an ordinary assessment , but this is not because such losses are ...
... payable in an ordinary assessment . It is true that by reason of the allowance of losses under s . 81 , the rate of tax in an aggregate assessment may be lower than in an ordinary assessment , but this is not because such losses are ...
Page 81
... payable only on his death . It would , however , catch settlements of endowment policies payable at a certain date or at death , if deceased died sooner , if deceased reserved an interest of the above nature ; the mere fact that ...
... payable only on his death . It would , however , catch settlements of endowment policies payable at a certain date or at death , if deceased died sooner , if deceased reserved an interest of the above nature ; the mere fact that ...
Page 269
... payable by reason of the inclusion in the testator's dutiable estate of the property subject to the trust should be paid out of such property or out of the testator's residuary estate ? The summons was heard by Harvey , C.J. , in Eq ...
... payable by reason of the inclusion in the testator's dutiable estate of the property subject to the trust should be paid out of such property or out of the testator's residuary estate ? The summons was heard by Harvey , C.J. , in Eq ...
Contents
New Zealand Law Journal | 1 |
Needed and Overdue Change | 5 |
Some Recent Decisions 253 | 9 |
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