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Re Westmoreland Box Company Limited (in Liquidation) Crawshaw v Commissioner of Inland Revenue - [1968] NZLR 826
$30.00
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High Court Wellington
12 July; 21 August 1967
Hardie Boys J.
Court of Appeal Wellington
10, 11 June; 4 July 1968
Turner J., McCarthy J., MacArthur J.
12 July; 21 August 1967
Hardie Boys J.
Court of Appeal Wellington
10, 11 June; 4 July 1968
Turner J., McCarthy J., MacArthur J.
Income tax — Payment and recovery of tax — Deductions by company employer — PAYE — Employer company in liquidation — Priority of claims — Income Tax Assessment Act 1957, ss. 31, 32 — Companies Act 1955, s. 308
Company law — Liquidation — Priority of claims — PAYE deductions — Companies Act 1955, s. 308 — Income Tax Assessment Act 1957, ss. 31, 32.