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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) |
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