Rathbun v Attorney-General and Another - [1966] NZLR 428

Income tax — Officer of Railways Department retiring — Granted six months retiring leave — Value of leave paid in one sum on his ceasing work — Whether such payment a "gratuity", a "retiring allowance", or salary — Whether paid "on the occasion of" the officer's retirement — Extent to which taxable — Land and Income Tax Act 1954, s. 88 (b).

Income tax — Refund — Assessment not objected to and tax paid — Allegation that subsequent decision of Supreme Court removing liability to part of tax — Whether tax overpaid recoverable — Land and Income Tax Act 1954, s. 223 (1).