Commissioner of Taxes v Duthie & Co (Limited) - (1898) 17 NZLR 139

Revenue — Income-tax — Deduction — Ground-rent — Actual Annual Value of Business Premises — Company — "The Land and Income Assessment Act, 1891," Sections 1 and 3 of Schedule C, Sections 1, 2 (Subsection h), and 6 of Schedule F — "The Land and Income Assessment Acts Amendment Act, 1893" — "The Land and Income Assessment Acts Amendment Act, 1894."