Bisley (A.M.) & Company Ltd v Commissioner of Inland Revenue

JurisdictionNew Zealand
Date1985
CourtHigh Court
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2 cases
  • Commissioner of Inland Revenue (New Zealand) v Mitsubishi Motors Ltd
    • United Kingdom
    • Privy Council
    • 3 Octubre 1995
    ....... . The following cases were referred to in the judgment: . Bisley (AM) & Co Ltd v Commr of Inland Revenue (1985) 7 NZTC 5082 . Coles Myer Finance Ltd v ...Thus in RACV Insurance Pty Ltd v Commr of Taxation [1975] VR 1 an insurance company carrying on accident business was allowed to make a deduction from its premium income of an ......
  • Inland Revenue Commissioner v Mitsubishi Ltd
    • United Kingdom
    • Privy Council
    • Invalid date
    ...(1977) 14 A.L.R. 651 applied. Dicta of Henry J. in A.M. Bisley & Co. Ltd. v. Commissioner of Inland Revenue (1985) 7 N.Z.T.C. 5,082, 5,096 not Quaere. Whether “expenditure or loss” in section 104 of the Income Tax Act 1976 include all items of expenditure or loss which would be deductible o......

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