Slater v Commissioner of Taxes - [1949] NZLR 678

Public Revenue — Social Security — National Security Tax — Medical Practitioner on War Service overseas — Prisoner-of-war for Three Years — Formerly practising in New Zealand and returning to his Home there — Income other than Military Pay derived from New Zealand — Liability for National Security Tax thereon during Period overseas — "Ordinarily resident in New Zealand" — Finance Act, 1940, s 17 — Social Security Act, 1938, s 110.