The New Zealand Law Journal: NZLJ., Volume 43Butterworths, 1967 - Law |
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Page 15
... income tax was " payable by every person on all income de- rived by him during the year preceding the year in and for which the tax is payable " : s . 77 ( 2 ) Land and Income Tax Act 1954. New Zealand tax was thus charged on and ...
... income tax was " payable by every person on all income de- rived by him during the year preceding the year in and for which the tax is payable " : s . 77 ( 2 ) Land and Income Tax Act 1954. New Zealand tax was thus charged on and ...
Page 58
... income from sources 66 within or " in " N.Z. or the U.K. both before and after 1 April 1958 , can only mean tax on such income . 66 " " 66 It is here , however , that the difference between the " item of income " or root income " theory ...
... income from sources 66 within or " in " N.Z. or the U.K. both before and after 1 April 1958 , can only mean tax on such income . 66 " " 66 It is here , however , that the difference between the " item of income " or root income " theory ...
Page 321
... income . This arises where estate income , previously retained by the trustee and assessed for tax as trustees ' income under s . 155 ( b ) , is used in a later income year to make up the annuity when the trust income for the later year ...
... income . This arises where estate income , previously retained by the trustee and assessed for tax as trustees ' income under s . 155 ( b ) , is used in a later income year to make up the annuity when the trust income for the later year ...
Contents
R J L Early Probate Practice | 1 |
King A P Vestey and Montgomerie | 4 |
Cheque specially crossed account payee | 5 |
Copyright | |
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