Commissioner of Inland Revenue v Gerard - [1974] 2 NZLR 279

Income tax — Interpretation — Family "paddock trust" — Taxpayer leasing annually portions of farm to trust and contracting to sow, cultivate and manage same — Trustees harvesting crops by independent contractor and selling crops and receiving proceeds of sale — Proceeds not income of taxpayer — Land and Income Tax Act 1954, s 108.

Statutes — Fiscal and revenue statutes — Court may not cross "the line" between interpretation and legislation.