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A B v Commissioner of Taxes - [1930] NZLR 473

$30.00

High Court Wellington
15 April; 11 June 1930
Myers CJ; Reed J; Blair J
Revenue — Income-tax — Income derived from Use or Occupation of Lands used for Agricultural or Pastoral Purposes — Inclusion by Commissioner of such Income derived during Year ending March, 1929, upon passing of Land and Income Tax Amendment Act, 1929, in Assessment for Current Year — "Assessable Income" — "Taxable Income" — "Income Year" — "Year of Assessment" — Whether Assessment according retrospective Effect to Legislation — Deduction allowable to Taxpayer from Income-tax payable in respect of Income derived from Land and Land-tax payable in respect of same Land — Commissioner making Single Assessment in respect of Income derived from Land and Income derived from other Sources, and Deduction of Land-tax allowed from Portion of Tax so assessed in respect of Income derived from Land — Whether Taxpayer entitled to separate Assessments of each Class of Income — Commissioner's Assessments upheld — Land and Income Tax Act, 1923, ss 2, 8 (1); 72 (2), (3); 73 (1), (2), (3); 78 (l); 79 (1) — Land and Income Tax Amendment Act, 1929, ss 2, 11, 12 — Land and Income Tax Act (Annual), 1929, ss 3, 4, Schedule, Part III, para (3) — Acts Interpretation Act, 1924, s 8.

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