Awarau v Commissioner of Inland Revenue - [1958] NZLR 1162

Maoris and Maori Land — Death Duty — Maori Succession Duty — Vesting Order concerning Interest of Deceased Maori in Land vested in a Body Corporate constituted pursuant to Maori Land Legislation — Other Property (not interest in land) vested in Body Corporate — Personalty passing with Related Interest in Land a Part of Deceased's Dutiable Estate — "Instrument of disposition" — "Land or interest" — Maori Affairs Act 1953, ss. 131 (3), 276 (2) — Death Duties Act 1921, s. 83. *