National Mutual Life Association of Australasia Limited v Commissioner of Inland Revenue - [1972] NZLR 1021

Income Tax — Interpretation — "Business of life insurance" - "Surplus funds" - Method of assessment of life insurance companies — Presumption against double taxation — Meaning of "double taxation" - Land and Income Tax Act 1954, ss 149, 151 - Land and Income Tax Amendment Act 1966, s 30.