Napier Motors Limited v Commissioner of Inland Revenue - [1968] NZLR 1155

Income tax — Objection to assessment — Motor spirits retailer — Alterations to retailer's property subsidised by wholesaler — Alterations necessary in order to continue to sell petrol — Whether payment by wholesaler income in the hands of the retailer — Land and Income Tax Act 1954, ss. 2, 88 (1) (a).