Meulen's Hair Stylists Ltd. v Commissioner of Inland Revenue Meulen's Hair Stylists (Lambton Quay) Ltd. v Commissioner of Inland Revenue - [1963] NZLR 797

Revenue — Income tax — Offences — Knowingly applying tax deductions for purpose other than payment to Commissioner — Meaning of "knowingly" — Whether negligent application sufficient — How knowledge attributed to company — Income Tax Assessment Act 1957, s. 33 (1) (b).