Ayson v Commissioner of Taxes - [1938] NZLR 282

Public Revenue — Income-tax — Officials in Cook Islands with Homes there — Whether "Resident in New Zealand" — Salaries paid out of Cook Islands Treasury — Whether Income "derived from New Zealand" or "derived from any contract made with the Government of New Zealand," or "derived from contracts made in New Zealand" — Whether "source of income not exclusively in New Zealand," so as to entitle Taxpayer to Apportionment of Income — Land and Income Tax Act, 1923, ss 84, 86 (1), 87 (f), (1), 88 — Cook Islands Act, s 2, 171, 622.