Dominion Farmers' Institute Ltd v Commissioner of Taxes - [1931] NZLR 605

Revenue — Income-tax — Special Exemption under Act — Whether Land actually used by Taxpayer exclusively either for the Purpose of his Business or for the Purpose of deriving Rent therefrom is to be regarded as Separate Sources of Assessable Income — Commissioner's Assessment upheld — Land and Income Tax Act, 1923. s 83.