Commissioner of Taxes v Australian Mutual Provident Society - (1902) 22 NZLR 445

Revenue — Income-tax — Income of Life-assurance Company from "Investments" — Interest on Premiums paid out of Surrender Value — Fines on Reinstatement of Lapsed Policies — "The Land and Income Assessment Act, 1900," Section 55 — "The Life Assurance Policies Act, 1884,", Section 31.