Irvine v Commissioner of Inland Revenue - [1963] NZLR 65

Revenue — Income tax — Public Servant retiring — Granted payment of 183 days retiring leave — Value of leave paid in one sum — Whether "retiring allowance" — Whether "gratuity" — Whether paid in lump sum — Extent to which taxable — Land and Income Tax Act 1954, s. 88 (b)

Public Service — Officer retiring and ceasing duty on specified date — Granted retiring leave after that date — Whether grant of leave a gratuity — Position of officer during period of retiring leave — Public Service Regulations 1950 (S.R. 1950/216) Reg. 53 (1)(a) (Public Service Regulations 1950 Amendment No. 3(S.R. 1954/139), Reg. 3).