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Court of Appeal Wellington
14 June; 8 July 1965
North P., Turner J., McGregor J.
14 June; 8 July 1965
North P., Turner J., McGregor J.
Income tax — "Accumulations of income" — Meaning — Whether including all unapplied income or restricted to income which has been reinvested — Land and Income Tax Act 1954, s. 84A. (Land and Income Tax Amendment Act (No. 2) 1958, s. 24.)