Nicholas Nathan Ltd v Commissioner of Inland Revenue - [1989] 3 NZLR 103

Revenue — Income tax — Deductions — Illegal importation of goods — Taxpayer illegally imported goods which were forfeited to Crown — Taxpayer was prosecuted and fined, and incurred legal expenses — Taxpayer claimed as deductions from his assessable income the fines imposed, the cost of the forfeited goods and the legal expenses incurred — Commissioner disallowed the deductions — Whether fines were deductible — Whether cost of forfeited goods was deductible — Whether legal costs were deductible — Income Tax Act 1976, s 104.