Collector of Inland Revenue Cook Islands v A. B. Donald Limited - [1965] NZLR 679

Dependencies and mandated territories — Cook Islands — Income tax — Appeal to Supreme Court — "So far as the question relates to a question of law only" — Mcaning — Statutory basis of right of appeal — Leave of High Court required — Whether grounds of appeal may be amended after leave granted — Land and Income Tax Act 1954, s. 172A (4A) (c) (Land and Income Tax Amendment Act 1960 s. 2 (2)) — Cook Islands Act 1915, ss. 157, 158 — Cook Islands Income Tax Ordinance, cl. 32.

Dependencies and mandated territories — Cook Islands — Income tax — Deductions — Expenditure for repair of recently acquired asset — Whether of capital or revenue nature — Principles to be applied in determining question — Cook Islands Income Tax Ordinance, cls. 55 (a), 56.

Income tax — Deductions — Expenditure for repair of recently acquired asset — Whether of capital or revenue nature — Principles to be applied in determining question — Land and Income Tax Act 1954, ss. 111 (1), 112 (a).