Government Life Insurance Commissioner v Attorney-General - [1929] NZLR 788

Revenue — Income-tax — "Taxable Income" — Government Life Insurance Department assessed at Full Rate in respect of Income derived from Debentures — Department held entitled to Refund of Excess paid over what would be payable had Income from Debentures been assessed as Part of Income derived from other Sources — Land and Income Tax Assessment Act, 1923, ss 96, 99, 118, 119.