The New Zealand Law Journal: NZLJ.Butterworths, 1983 - Law |
From inside the book
Results 1-3 of 29
Page 90
... income derived by a trustee , it was not a code dealing with the assessment to tax of income derived by a beneficiary . The Commissioner had relied upon s 102 ( d ) as supporting his argument that there were two separate taxpayers and ...
... income derived by a trustee , it was not a code dealing with the assessment to tax of income derived by a beneficiary . The Commissioner had relied upon s 102 ( d ) as supporting his argument that there were two separate taxpayers and ...
Page 91
... income in the payee's hands . In so far as the income assessed to the trustee under s 102 ( b ) is subsequently paid to the residuary beneficiary , it is not income in the residuary beneficiary's hands for purposes of income tax , as ...
... income in the payee's hands . In so far as the income assessed to the trustee under s 102 ( b ) is subsequently paid to the residuary beneficiary , it is not income in the residuary beneficiary's hands for purposes of income tax , as ...
Page 185
... income to make it either non - assessable income or capital in the hands of the trustees . Second , the fact that accumulated income may be paid out in a lump sum , does not of itself mean that the payment has a capital character . For ...
... income to make it either non - assessable income or capital in the hands of the trustees . Second , the fact that accumulated income may be paid out in a lump sum , does not of itself mean that the payment has a capital character . For ...
Other editions - View all
Common terms and phrases
accepted action agreement Amendment apply approach arbitration Auckland Australia authority cause circumstances claim Commission Committee common concerned consideration considered constitutional contract contribution Council course Court of Appeal damages deal decided decision defendant director effect evidence example existing fact further give given Government granted held High Court House important income industrial injunction intention interest involved issue Judge judgment judicial jurisdiction Justice land lawyers legislation limited Lord majority March matter means nature noted notice NZLR obligation obtained officer operation particular parties person plaintiff police position possible practice present principle problems procedure profession proposed protection purchaser question reason recent referred reform regard relating remedy respect result rule shares Society suggested tort Tribunal United University vehicle Zealand