The New Zealand Law Journal: NZLJ., Volume 20Butterworths, 1944 - Law |
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Page vi
... DUTY- .. 96 132 Assignment by Life Tenant of l'art of Income for Purpose of lessening Income - tax - Liability to Gift Duty and Death Duty 282 Bequest to Child predeceasing Parent Testator - Lapse- Liability to Death Duty 108 Gift by ...
... DUTY- .. 96 132 Assignment by Life Tenant of l'art of Income for Purpose of lessening Income - tax - Liability to Gift Duty and Death Duty 282 Bequest to Child predeceasing Parent Testator - Lapse- Liability to Death Duty 108 Gift by ...
Page 24
... duty , end if so at what value ? Would it have made any difference if A.'s appointment in 1942 had been irrevocable ? ANSWER : The corpus of the settlement is liable to estate and succession duty on A.'s death : s . 5 ( 1 ) ( g ) and 16 ...
... duty , end if so at what value ? Would it have made any difference if A.'s appointment in 1942 had been irrevocable ? ANSWER : The corpus of the settlement is liable to estate and succession duty on A.'s death : s . 5 ( 1 ) ( g ) and 16 ...
Page 132
... duty , if any , and the stamp duty on such deed ? Will the settled share become liable to death duty on A.'s death ? What will be the liability for death duty , if D. or E. predecease A. ? ANSWER : 1. The only duty on the deed of ...
... duty , if any , and the stamp duty on such deed ? Will the settled share become liable to death duty on A.'s death ? What will be the liability for death duty , if D. or E. predecease A. ? ANSWER : 1. The only duty on the deed of ...
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administration agreement Amendment Act applied appointed assessable Auckland Bench Board British charge and national Christchurch circumstances Commissioner Committee Constitution Constitution Act contract Council counsel Court of Appeal covenant Crown Death Duties deceased decision declaration deducted defendant divorce Dominion Dunedin Emergency Regulations Act entitled evidence executor fact fair rent Hawke's Bay held Honour husband income-tax interest judgment jurisdiction jury Justice Land and Income learned Judge lease legislation liable Lord Lusk matter ment moneys mortgage national security tax Otago Harbour paid Palmerston North Parliament parties payable payment person petitioner plaintiff practice practitioners premises President profession provisions Public Trustee purchaser purposes question referred respect respondent rule Sir Michael Myers social security charge Solicitors Stamp Duties statute Statute of Westminster Supreme Court Taranaki taxpayer tenant term tion United Kingdom vendor Wellington wife words Zealand Law Society