Brown v Commissioner of Taxes - [1949] NZLR 500

Public Revenue — Social Security — Trustee resident in New Zealand — Deduction from Trust Income to reimburse Trustee for Legal Costs and other Expenses of Administration of Trust — Such Amount liable for Social Security Charge and National Security Tax — "Resident in "New Zealand" — Social Security Act, 1938, ss 110, 124 — Finance Act, 1940, ss 16, 17.