Decision No
 

COSTS -
 

appeal without merit - award of costs of $1,000 - s 68(9) of the Inland Revenue Ordinance
 

PENALTY TAX -
 

salaries tax - change of employment - mistake made by the taxpayer in tax return - quantum of penalty - s 82A of Inland Revenue Ordinance
 

salaries taxpayer - omission of income from part-time job - foreign national - whether ignorance of language and law an excuse - s 82A of the Inland Revenue Ordinance
 

incorrect tax return - failure to notify Commissioner - quantum of penalty - s 82A of the Inland Revenue Ordinance
 

late filing of return - quantum of penalty - s 82A of the Inland Revenue Ordinance
 

salaries taxpayer - omission of part of income - s 82A of the Inland Revenue Ordinance
 

dismissal of appeal - failure of taxpayer to attend at hearing - s 68(2B)(c) of the Inland Revenue Ordinance
 

sale of land - intention of taxpayer at the time when the land was acquired - whether profit subject to profits tax
 

sale of property - whether profit subject to profits tax
 

resignation - ex-gratia termination payment - whether payment subject to salaries tax
 

payment on termination of employment - whether assessable to salaries tax
 

premature termination of employment - periodic payment - whether subject to salaries tax
 

travelling expenses - failure by taxpayer to keep any record
 

failure to return full amount of income assessable to salaries tax - s 82A of the Inland Revenue Ordinance