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Commissioner of Inland Revenue v Associated Motorists Petrol Company Limited - [1970] NZLR 431
$30.00
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High Court Wellington
1, 2 April; 8 May 1969
McGregor J.
Court of Appeal Wellington
8, 9 September; 21 November 1969
North P, Turner J and McCarthy J.
1, 2 April; 8 May 1969
McGregor J.
Court of Appeal Wellington
8, 9 September; 21 November 1969
North P, Turner J and McCarthy J.
Income tax — Income tax payable — Proprietary company — Incorporated in the Bahamas — No income derived from New Zealand — Land and Income Tax Act 1954, ss 138, 165, 166.