Income 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
Prebble KC, John, Income Tax: Expenses Deductible Against Income from Employment (1981). New Zealand Law Journal, pp. 420-423, 1981, Available at SSRN: https://ssrn.com/abstract=1546220
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.