Commissioner of Inland Revenue v Thorburn - [1985] 2 NZLR 483

Income tax — Assessable income — Retiring allowances payable to employees — Lump sum payment was made to boilermakers under an incentive scheme for completing structural steel work on building site before nominated completion date — After the work was completed, boilermakers ceased to be employed full-time on the site — Whether payment was a retiring allowance — Whether it was made "on the occasion and by reason of [the taxpayer] ceasing to be so employed" - Income Tax Act 1976, s 68(4).