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Volume 1 Ninth Supplement

Publication Date: Feb 1981

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DIGEST OF CASES REPORTED

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  Decision No. Download
PROFITS TAX    

Assessment to additional tax under s. 82A —appeal against assessment—application for extension of time under s. 66(1 A)—jurisdic­tion of Board to grant extension  

D9/79 Download D9/79 (DOC) - English Download D9/79 (PDF) - English

Basis for computing profits under s. 18—whether appellant was a trade association within the meaning of s. 24(2)—meaning of "trade"—meaning of words "club or similar institution"— date of commencement of business—application of s. 18(3) and s. 18(7)  

D3/80 Download D3/80 (DOC) - English Download D3/80 (PDF) - English

Development company—additional assessment—cessation of business—period of assessment—application of s. 18D(2)

D5/80 Download D5/80 (DOC) - English Download D5/80 (PDF) - English

Sale of property owned by appellant—whether capital assets or not—whether profits arising from sale were trading profits—distinction between operations of Insurance Company and a bank—onus of proof of appellant  

D20/78 Download D20/78 (DOC) - English Download D20/78 (PDF) - English
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