Taxation Of Taxi. Owners
Sir,—The amount of a taxpayer’s income is, in any particular instance, a question of fact, and if any taxi-owner considers that a formula used by the department overstates his assessable Income he has the remedies provided by the
legislation, and which lead finally to review by the courts. What interests me more in the account given is the statement that the department has attained the annual mileages of taxis from the records of the Christchurch testing station. Has the department the statutory power to demand this information from the station? Did the station, before acceding to the demand, obtain legal opinion? —Yours, etc., NOT A TAXI-OWNER.
February 4, 1968. [The District Commissioner of Taxes of the Inland Revenue Department (Mr C. K. Jones) replies: “The statutory power to require information considered necessary for any purpoke relating to the administration or enforcement of any of the Inland Revenue Acts is contained in Section 14 of the Inland Revenue Act, 1952.”]
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Bibliographic details
Press, Volume CVIII, Issue 31597, 7 February 1968, Page 12
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163Taxation Of Taxi. Owners Press, Volume CVIII, Issue 31597, 7 February 1968, Page 12
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