The New Zealand Law Journal: NZLJ., Volume 20Butterworths, 1944 - Law |
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Page 169
... received as war pensions and casual employment . The Commissioner considers that the amounts received are in the nature of gratuitous payments and are not liable for in- come - tax , social security charge , or national security tax ...
... received as war pensions and casual employment . The Commissioner considers that the amounts received are in the nature of gratuitous payments and are not liable for in- come - tax , social security charge , or national security tax ...
Page 221
... received by him during the year of assess- ment irrespective of the periods during which such amounts had been earned by him . During the year of assessment ended June 30 , 1940 , the appellant recovered a large sum , £ 3,475 ...
... received by him during the year of assess- ment irrespective of the periods during which such amounts had been earned by him . During the year of assessment ended June 30 , 1940 , the appellant recovered a large sum , £ 3,475 ...
Page 222
... received ' or ' drawn by the recipient for his separate use , benefit , and disposal . In an Australian case ... received or receivable . ” These words convey a more restricted meaning than the words 66 " received by or accrued to as ...
... received ' or ' drawn by the recipient for his separate use , benefit , and disposal . In an Australian case ... received or receivable . ” These words convey a more restricted meaning than the words 66 " received by or accrued to as ...
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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