Marshall v Commissioner of Taxes - [1942] NZLR 265

Public Revenue — Income-tax — Assessment — Ordinary Proprietary Company's Income Year ending on date of Annual Balance (between September 30, and March 31) — Income Year of Shareholder in Company ending March 31 — Assessment of Shareholder's Individual Income — Whether including "Proprietary income" deemed to be income derived by him from the Company in the Income Year of the Company — Land and Income Tax Act, 1923, s 8 — Finance Act (No 2), 1937, s 4 — Land and Income Tax Amendment Act, 1939, s 23.