The New Zealand Law Journal: NZLJ., Volume 22Butterworths, 1946 - Law |
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Page 39
... paid to a competitor to close down his business and so avoid competition , is paid to obtain an enduring advantage , and consequently is not de- ductible by the person making the payment , nor is it assessable to the recipient . " ( 2 ) ...
... paid to a competitor to close down his business and so avoid competition , is paid to obtain an enduring advantage , and consequently is not de- ductible by the person making the payment , nor is it assessable to the recipient . " ( 2 ) ...
Page 40
... paid for Injury to an Employee . - Compensa- tion paid to an employee for injury suffered in the course of his employment is deductible by the employer , to the extent to which he does not recover the amount under any policy of ...
... paid for Injury to an Employee . - Compensa- tion paid to an employee for injury suffered in the course of his employment is deductible by the employer , to the extent to which he does not recover the amount under any policy of ...
Page 142
... paid premiums for , say , twenty years , and he makes a gift of that policy , the gift duty is charged on the ... paid by the trustees out of trust income as directed , and were so paid solely for the benefit of the trust beneficiaries ...
... paid premiums for , say , twenty years , and he makes a gift of that policy , the gift duty is charged on the ... paid by the trustees out of trust income as directed , and were so paid solely for the benefit of the trust beneficiaries ...
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action administration agreement Amendment Act amount applied appointed assessment Auckland beneficiaries charge Chief Justice child Christchurch circumstances claim Commissioner Committee common law consent contract Council Counsel Court of Appeal Criminal Crown damages Death Duties deceased deduction defendant diplomatic diplomatic immunity District Dunedin dwellinghouse Emergency Regulations entitled evidence executor exemption fact Fair Rents gift granted Greymouth held Honour husband immunity indictable offences interest intestacy Judge judgment jurisdiction jury Land Sales Act Land Sales Court Land Transfer Act lease liable Lord meaning mens rea ment minister mortgage offence paid Palmerston North payable payment person plaintiff practitioners premises purchaser purposes question reason referred registered Registrar respect Revocation revoked rule Serial Sir Michael Myers Solicitors Stamp Duties statute statutory supra Supreme Court tenancy term testator tion vendor verdict Wellington wife words Zealand Law Society