Commissioner of Taxes v Johnson and Maeder - [1946] NZLR 446

Public Revenue — Income-tax — Trustee's Income — Income derived by an Infant Beneficiary whose Interest therein Vested — Whether the word "Vested" includes a Defeasibly Vested Interest in such Income — Land and Income Tax Act, 1923, s 102 (a) (b) — Land and Income Tax Amendment Act, 1941, s 7.

Social Security — Social Security Charge — National Security Tax — Trustee and Infant Beneficiary both Ordinarily Resident out of New Zealand — Income derived in New Zealand — Whether such Income liable to Social Security Charge and National Security Tax — Social Security Act, 1938, ss 110, 124, 127 — Social Security Amendment Act, 1939, s 20 — Finance Act, 1940, ss 16–19.