Commissioner of Inland Revenue v Haenga - [1986] 1 NZLR 119

Income tax — Assessable income — Deductions — As a condition of his employment, a permanent employee of New Zealand Railways was required to make contributions to a welfare fund — Whether contributions were deductible — Government Railways Act 1949, s 120B — Income Tax Act 1976, ss 101, 104, 105, 106, and fourth schedule para 8.