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Privy Council Wellington
8, 9, 10 June; 21 October 1970
Lord Donovan, Viscount Dilhorne, Lord Wilberforce, Lord Pearson and Sir Frank Kitto.
8, 9, 10 June; 21 October 1970
Lord Donovan, Viscount Dilhorne, Lord Wilberforce, Lord Pearson and Sir Frank Kitto.
Income tax — Interpretation — Family "paddock trust" — Annual leases — Purpose of arrangement — Escape liability on tax — Void as against Commissioner — Income "derived" — Land and Income Tax Act 1954, s 108.
Statutes — Fiscal and revenue statutes — Construction — Principles applicable to taxing statutes — Land and Income Tax Act 1954, s 108.