The New Zealand Law Journal: NZLJ., Volume 20Butterworths, 1944 - Law |
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Page 58
... income for the income year within the meaning of the provisions contained in s . 80 ( 2 ) of the Land and Income Tax Act , 1923 . 33 By the Amendment Act of 1939 , the position regarding legal expenses was made definite in certain ...
... income for the income year within the meaning of the provisions contained in s . 80 ( 2 ) of the Land and Income Tax Act , 1923 . 33 By the Amendment Act of 1939 , the position regarding legal expenses was made definite in certain ...
Page 169
... Income Tax Act , 1923 - viz . , all income derived from New Zealand shall be assessable for income - tax whether the person deriving that income is resident in New Zealand or elsewhere . " The pension is not " income derived directly or ...
... Income Tax Act , 1923 - viz . , all income derived from New Zealand shall be assessable for income - tax whether the person deriving that income is resident in New Zealand or elsewhere . " The pension is not " income derived directly or ...
Page 256
... income derived from grazing and the sale of hay . In these circumstances the Commissioner per- mitted the loss each year to be set off against other income derived , as the property was originally held by the taxpayer as an income ...
... income derived from grazing and the sale of hay . In these circumstances the Commissioner per- mitted the loss each year to be set off against other income derived , as the property was originally held by the taxpayer as an income ...
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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