Commissioner of Inland Revenue v J. F. McCormick Ltd. - [1964] NZLR 56

Revenue — Income tax — Failure to account for tax deductions — Employer unable to collect debts due to him — Whether "cause beyond his control" sufficient to excuse failure to account — Whether phrase to be read with words preceding it in accordance with ejusdem generis rule — Income Tax Assessment Act 1957, s. 33.