The New Zealand Law Journal: NZLJ., Volume 38Butterworths, 1962 - Law |
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Page 5
... INCOME TAX Assessments - Amendment Amended assessments issued to laundryman based on assets - accretion method -Alleged gifts - Taxpayer's burden of proof - Land and Income Tax Act 1954 , ss . 22 , 32. 1 N.Z.T.B.R. Case 10 . on ...
... INCOME TAX Assessments - Amendment Amended assessments issued to laundryman based on assets - accretion method -Alleged gifts - Taxpayer's burden of proof - Land and Income Tax Act 1954 , ss . 22 , 32. 1 N.Z.T.B.R. Case 10 . on ...
Page 127
... income - Business sold to a company pursuant to an agreement entered into by taxpayer , and a trustee for a company to be formed - Whether profits prior to incorporation derived by taxpayer or by the trustee or by the company - Land and ...
... income - Business sold to a company pursuant to an agreement entered into by taxpayer , and a trustee for a company to be formed - Whether profits prior to incorporation derived by taxpayer or by the trustee or by the company - Land and ...
Page 255
... income year as hereinafter defined in such proportions and in such manner as the trustees ( or the nominated allocator ) shall in writing within three months after the expiration of the income year appoint either to all the members of ...
... income year as hereinafter defined in such proportions and in such manner as the trustees ( or the nominated allocator ) shall in writing within three months after the expiration of the income year appoint either to all the members of ...
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