Eastern Extension Australasia And China Telegraph Company (Limited) v Commissioner of Taxes - (1903) 24 NZLR 308

Revenue — Income-tax — Income of Company — "Derived from New Zealand" — Cable Company — Business in New Zealand — Business Elsewhere — Profits on Transmission of Message outside New Zealand — Whether Contract in New Zealand — Deduction for Depreciation of Cables — Discretion of Commissioner — "The Land and Income Assessment Act, 1900," Sections 51, 59, and 66 (Subsection 1).