Amalgamated Dairies Limited v Commissioner of Taxes - [1941] NZLR 1110

Social Security — Chargeable Income — Income derived from Country within British Dominions outside New Zealand — Whether Whole Income so Derived chargeable — Whether Balance chargeable after Deduction of Overseas Income-tax and other Taxes on such Income — Social Security Act, 1938, ss 125, 127 — Land and Income Tax Act, 1923, s 89.