Commissioner of Inland Revenue v Salmond and Spraggon Limited - [1969] NZLR 242

Income tax — Assessable income — Non-resident traders and absentees — Classes of income deemed to be derived from New Zealand — Royalties — Whether part of royalties derived outside New Zealand may be deemed to be derived from New Zealand — Land and Income Tax Act 1954, ss. 88, 165, 167, 169, 194 — Inland Revenue Department Amendment Act 1960, s. 30.