The New Zealand Law Journal: NZLJ., Volume 19Butterworths, 1943 - Law |
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Page 73
... Commissioner will accept a proper return and reassess the tax to the basis of a taxpayer's actual income . The Commissioner is not obliged to reassess tax if objection is not lodged within the prescribed time , and each case is treated ...
... Commissioner will accept a proper return and reassess the tax to the basis of a taxpayer's actual income . The Commissioner is not obliged to reassess tax if objection is not lodged within the prescribed time , and each case is treated ...
Page 122
... Commissioner may allow as a deduction any moneys paid by that employer to any serving employee , and not deductible otherwise than under this section , if the Commissioner is satis- fied that the payment or payments have been made for ...
... Commissioner may allow as a deduction any moneys paid by that employer to any serving employee , and not deductible otherwise than under this section , if the Commissioner is satis- fied that the payment or payments have been made for ...
Page 128
... COMMISSIONER OF STAMP DUTIES . Public Revenue - Death Duties ( Estate Duty ) -Estoppel - Three Dealings between Deceased and his Son and Daughter - Whether one Transaction - Assessment of Gift Duty thereon in Donor's Lifetime - Inquiry ...
... COMMISSIONER OF STAMP DUTIES . Public Revenue - Death Duties ( Estate Duty ) -Estoppel - Three Dealings between Deceased and his Son and Daughter - Whether one Transaction - Assessment of Gift Duty thereon in Donor's Lifetime - Inquiry ...
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administration Amendment Act application appointed assessable Auckland authority charge child circumstances claim codicil Commissioner Committee community property Council Court of Appeal covenant creditors Crown D. N. Pritt death duty deceased decision declaration deed defendant delegated legislation discretion divorce Dominion Emergency Regulations Act England entitled equity evidence executors exemption fact fair rent grant held husband ibid income income-tax interest issue Judge judgment judicial jurisdiction jury King's Counsel Law Journal lawyers lease legislation liable Licensing Lord Magistrate matter means ment Minister mortgage nuisance offence paid Palmerston North parties payable payment permanent wave person plaintiff practice probate profession provision purchase purpose question reason reduction referred respect respondent right-hand rule rule settlors Sir Michael Myers Social Security solicitor Soviet Stamp Duties statute Supreme Court testator tion trustee wedlock Wellington words Zealand Law Society