Louisson v Commissioner of Taxes - [1943] NZLR 1

Public Revenue — Income-tax — Employee serving in New Zealand Armed Forces — No "Arrangement" between Employer and Employee within Reg 10 of the Occupational Re-establishment Emergency Regulations, 1940 — Employer voluntarily making up Difference between Pay as his Employee and his Military Pay — 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 — Occupational Re-establishment Emergency Regulations, 1940 (Serial No 1940/291), Reg 10.