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 ...
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Administration Amendment Act allowed apply appointment assessment Attorney-General Auckland bona vacantia butterfat Chief Justice child Christchurch claim Commissioner of Stamp Committee coronary occlusion coronary thrombosis Council Counsel Court of Appeal Criminal Appeal Crown Death Duties Death Duties Act deceased decision deduction defendant District Dunedin effect entitled evidence executors fact gift held Honour illegitimate Income Tax interest intestacy intestate intestate estates issue Judge judgment jurisdiction jury Land and Income Land Sales Court Land Transfer Act Law Reports Law Society lease liability license Lord Magistrates matter ment mortgage negligence opinion paid Palmerston North partnership payable payment person plaintiff provisions Public Trustee purchaser purposes question reason referred registered respect Robert Stout rule settlor share Sir Michael Myers Solicitors Stamp Duties statute statutory trusts supra Supreme Court surviving tenants testator tion vested Victorian Law Reports Wellington