Loading... Please wait...
High Court Wellington
21 November 1968; 4 February 1969
Wilson J.
Court of Appeal Wellington
23, 24 July; 26 August 1969
North P, Turner J and McCarthy J.
21 November 1968; 4 February 1969
Wilson J.
Court of Appeal Wellington
23, 24 July; 26 August 1969
North P, Turner J and McCarthy J.
Income tax — Interpretation — Family trust established to operate part of farm — Paddock trust — Purpose or effect of arrangements — Relief from liability to tax — Whether ordinary family dealing — Land and Income Tax Act 1954, s. 108.