Hollis v ACC [2014] NZACA 2 [pdf, 55 KB]
...Income from the grant or renewal, or from the sale or other disposition, of any right relating to— (i) The operation of any mine or quarry; or (ii) The extraction, removal, or other exploitation of any standing timber or of any natural resource; or (iii) The taking in any other manner of profits or produce from land; or (f) Income from any easement affecting land; or (g) Income from payments of any kind made as consideration for— (i) The sale or other dispositio...