Louisson v Commissioner of Taxes - [1942] NZLR 30

Public Revenue — Income-tax — Employee enlisting for Service with Expeditionary Force — Company making up Difference between Pay as Employee and his Military Pay paid by Company up to March 31, 1940 — Whether such Difference should be included in Employee's Assessable Income — Land and Income Tax Act, 1923, s 79 (1) (b), (h) — Land and Income Tax Amendment Act, 1939, s 4.