Spratt v Commissioner of Inland Revenue
| Jurisdiction | New Zealand |
| Date | 1964 |
| Court | Supreme Court |
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4 cases
- Tupicoff v Federal Commissioner of Taxation
- Liedig v Commissioner of Taxation
- Hadlee v Commissioner of Inland Revenue
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Wee Teng Yau v Comptroller of Income Tax and another appeal
...by ACOC to SPL on the basis of the “personal exertion” principle, from the New Zealand case of Spratt v Commissioner of Inland Revenue [1964] NZLR 272 (“Spratt”). The crucial statement relied upon by the Comptroller appears at page 277 of Spratt as follows: … No taxpayer can, by way of assi......
1 books & journal articles
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Revenue and Tax Law
...v Comptroller of Income Tax [2020] SGHC 236 at [16] and [18]. 19 Wee Teng Yau v Comptroller of Income Tax [2020] SGHC 236 at [19]. 20 [1964] NZLR 272 at 277. 21 Wee Teng Yau v Comptroller of Income Tax [2020] SGHC 236 at [22]. 22 [2020] SGHC 258. 23 Comptroller of Income Tax v Forsyth, John......