Crowe v Commissioner of Inland Revenue - [1954] NZLR 607

Public Revenue — Social Security — Social Security Charge — Deduction at Source — Leader of Dance Band not deducting Charge from Payments by Him to Band-members — Relationship of Master and Servant not established — Member of Band a Contractor carrying on Business or Profession of a Musician on His Own Account — Payments within Exclusionary Provisions of Authority given by Minister of Finance to Commissioner — Social Security Act, 1938, ss 118, 119 (1) — Finance Act (No 2) 1942, s 13.