Commissioner of Inland Revenue v International Importing Limited - [1972] NZLR 1095

Income Tax — Interpretation — Export goods exported from New Zealand by a taxpayer — Duty free shop — Delivering goods at airport on embarkation to passenger — Duty free shop owner of goods exported at the time of sale — Land and Income Tax Act 1954, s 129B(1) (Land and Income Tax Amendment Act (No 2) 1963, s 20).

Statutes — Interpretation — Benevolent construction — Acts Interpretation Act 1924, s 5(j).