INSPECTOR WINS CASE

Press, Volume CXII, Issue 33095, 9 December 1972, Page 2

INSPECTOR WINS CASE

(N.Z. Press Association) AUCKLAND, Dec. 8. Money spent by an employee on tuition fees and textbooks was tax deductible where it was a necessary expenditure for promotion in a job, Mr Justice Perry said in a reserved decision given today against the Inland Revenue Department. The action was brought by Grahame Norman Richard Player, an income tax inpector, against his own department, claiming a $39.80 tax deduction for money spent on an accountancy course. Player had produced evidence to show that passing the accountancy course was a necessary step towards being promoted to the position o: ! inspector within the Inland Revenue Department. The department had refused the tax deduction on the ground that Mr Player’s expenditure was of a private or domestic nature. The Judge noted that where a course of study merely had the effect of improving the employee in his job, it was not deductible, even though it might enhance his chance of promotion.

Jumbo.—The first commercial jumbo-jet flight to arrive in Auckland touched down at 2.15 p.m. yesterday, but it had only 118 passengers on board—about one third full. There will be a jumbo jet service regularly each Friday from now on, with two flights in and out each week over the Christmas period.— (P.A.).