A JUDGE'S PENSION.
* NOT EXEMPT FROM TAXATION. (PRESS ASSOCIATION TELKGBAJt.) WELLINGTON, April 28. Tn the Full Court Mr Justice Sim, Mr Justice Reed, Mr Justice Ostler, p.nd Mr Justice Adams, in the course of judgment in the case, Edwards v. the Commissioner- of Tiixes, eaid : "The appellant is a retired Judge, and as such is entitled to a superannuation allowance. The question ia whether this allowance is earned income and therefore liable to tax. According to the interpretation of certain Acts relating to the question we are of the opinion that the appellant's superannuation allowance is taxable as a pension."
Sir Robert Stout (dissenting from the judgment of the Court) said: The question is -whether a pension is earned income. Under what head does the retiring allowance of a Judge come? A retiring allowance differs from a pension. lam of the opinion that a pension is hot to he considered as income in this case ami therefore not taxable."
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Bibliographic details
Press, Volume LXI, Issue 18368, 29 April 1925, Page 8
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159A JUDGE'S PENSION. Press, Volume LXI, Issue 18368, 29 April 1925, Page 8
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