John Chambers & Son Ltd v Commissioner of Taxes - [1916] NZLR 617

Revenue — Land and Income Tax — "Non-resident Trader" — Agent in New Zealand — Whether Statutory Definition of "Agent" exhaustive — Liability of Agent to mate Returns — Liability to Taxation in respect of Contracts made out of New Zealand — Property potentially in New Zealand — Powers of New Zealand Parliament — Land and Income Assessment Act, 1908, ss 2, 9 — Land and Income Assessment Amendment Act, 1912. ss 2, 6, 7.