Commissioner of Taxes v Lovell and Christmas (Limited) - (1906) 26 NZLR 625

Revenue — Income-tax — Income of Company — "Profits derived from New Zealand" — Company registered elsewhere carrying on Business in New Zealand and elsewhere — No Business Premises in New Zealand — Canvass in New Zealand by Agent of English Firm for Consignment of Produce to London — Produce consigned to England by Producers for Sale on Commission — Losses and Outgoings not actually incurred in New Zealand — "The Land and Income Assessment Act, 1900," Sections 51 and 66, Subsection 2.