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High Court Wellington
19 December 1996; 13 January 1997
Williams J
19 December 1996; 13 January 1997
Williams J
Revenue — Income tax — Monetary remuneration — Meaning of "lump sum" — Whether lump sum a retirement allowance — Income Tax Act 1976 (rep), ss 2, 65(2)(b), 68(1) and 68(2).