Commissioner of Taxes v Kauri Timber Company (Limited) - (1904) 24 NZLR 18

Revenue — Income-tax — Profits derived from New Zealand — Company registered elsewhere carrying on Business in New Zealand and elsewhere — Timber exported from New Zealand — Manufacture and Sale elsewhere — Deduction in respect of Lands occupied and used for Business — Forest Lands — "The Land and Income Assessment Act, 1900," Sections 51, 59 (Subsection 7), and 68.