Download This PaperIncome Tax: Expenses Deductible Against Income from Employment
New Zealand Law Journal, pp. 420-423, 1981
4 Pages Posted: 2 Feb 2010
Date Written: 1981
Abstract
A discussion of the relevant clauses of the Fourth Schedule of the Income Tax Act 1976, which details what can be claimed as expenditure incurred in the course of employment. The discussion is made in light of two cases – Taxation Review Authority Case 18 (1980) 4 TRNZ 199 and Quin v. Commissioner of Inland Revenue (1981) 4 TRNZ 269 - brought to the court challenging the Commissioner of Inland Revenue’s interpretation of the Fourth Schedule.
Keywords: Income Tax, Deductibility, Income Tax Act 1976, Expenditure Deductions
JEL Classification: K34
Suggested Citation: Suggested Citation
John Prebble KC (Contact Author)
Victoria University of Wellington, Te Herenga Waka - Faculty of Law ( email )
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Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
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HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx
Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )
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Vienna, Wien 1020
Austria