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Board of Review Decisions
VOLUME 1
NINTH SUPPLEMENT
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DIGEST OF CASES REPORTED
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Decision
No
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PROFITS TAX -
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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
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D
20/78
(PDF file) |
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
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D
9/79
(PDF file) |
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)
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D
3/80
(PDF file) |
Development company—additional assessment—cessation
of business—period of assessment—application of
s. 18D(2)
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D
5/80
(PDF file) |
back
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