The New Zealand Law Journal: NZLJ., Volume 46Butterworths, 1971 - Law |
From inside the book
Results 1-3 of 81
Page 220
... Income " derived " -Land and Income Tax Act 1954 , s . 108. Statutes - Fiscal and revenue statutes - Construction - Principles applicable to taxing statutes - Land and Income Tax Act 1954 , s . 108 . The appellant a farmer in 1965 ...
... Income " derived " -Land and Income Tax Act 1954 , s . 108. Statutes - Fiscal and revenue statutes - Construction - Principles applicable to taxing statutes - Land and Income Tax Act 1954 , s . 108 . The appellant a farmer in 1965 ...
Page 244
... INCOME TAX - INCOME TAX PAYABLE Proprietary company - Incorporated in Bahamas-- No income derived from New Zealand - Shareholder in New Zealand not liable for tax - Land and Income Tax Act 1954 , 88. 2 , 138 , 165. The respondent was in ...
... INCOME TAX - INCOME TAX PAYABLE Proprietary company - Incorporated in Bahamas-- No income derived from New Zealand - Shareholder in New Zealand not liable for tax - Land and Income Tax Act 1954 , 88. 2 , 138 , 165. The respondent was in ...
Page 251
NZLJ. The Public Trustee , as trustee , maintained that the surplus income was income held by him for a charitable purpose , and thus exempt from tax under s . 86 ( 1 ) ( n ) . The Commissioner , how- ever , contended that during the ...
NZLJ. The Public Trustee , as trustee , maintained that the surplus income was income held by him for a charitable purpose , and thus exempt from tax under s . 86 ( 1 ) ( n ) . The Commissioner , how- ever , contended that during the ...
Contents
Conditions Precedent | 32 |
Taylor Auto Trade Supply Ltd and | 32 |
1963 92 | 32 |
Copyright | |
210 other sections not shown
Other editions - View all
Common terms and phrases
accepted action agreement allowed Amendment amount Appeal application assessment Auckland authority Board breach building carried cause charge circumstances claim consent consideration considered contract Council Country Planning course damages decision defendant determined district scheme duty effect evidence existing fact follows further give given Government granted ground held husband important income interest issue Judge judgment Justice land lawyers liability limited Lord loss March matter means ment nature notice objection operative owner particular parties person plaintiff police possible practice present principle proceedings proposed provisions purchase question reason recent referred regard Regulations relating relevant respect respondent result road rule scheme Society Street Supreme Court taken tion tort Town and Country trust Wellington wife Zealand zone