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Commissioner of Inland Revenue v Associated Motorists Petrol Company Limited - [1971] NZLR 660
$30.00
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Privy Council Wellington
30 June; 1 July; 21 October 1970
Lord Donovan, Viscount Dilhorne, Lord Wilberforce, Lord Pearson, Sir Frank Kitto
30 June; 1 July; 21 October 1970
Lord Donovan, Viscount Dilhorne, Lord Wilberforce, Lord Pearson, Sir Frank Kitto
Income tax — Income tax payable — Proprietary company — Incorporated in Bahamas — No income derived from New Zealand — Shareholder in New Zealand not liable for tax — Land and Income Tax Act 1954, ss 2, 138, 165.