Commissioner of Inland Revenue v Belcher - [1988] 1 NZLR 710

Income tax — Deductions — Travel expenses — Taxpayer undertook research in United Kingdom — Research undertaken to satisfy condition of employment — Taxpayer claimed deduction in respect of travel expenses — Whether expenses incurred "for the purposes of and as a condition of employment" - Whether incurred "in the course of the taxpayer's employment" - Whether expenditure was deductible — Income Tax Act 1976, s 105(2)(b) (as originally enacted) and fourth schedule, cls 5, 6 and 8 (as they stood prior to amendment in 1983).