Case A66

Judges: JL Burke Ch
RC Smith M

RE O'Neill M

Court:
No. 1 Board of Review

Judgment date: 10 October 1969.

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R. E. O'Neill (Member): I agree that the Commissioner's decision on each partner's objection should be upheld. I reach that conclusion upon the basis that the facts are such that it may be said that the outgoings in respect of which the claim is made fall within the terms of para. ( e ) of the definition of ``export market development expenditure'' in sec. 51AC(1) with the result that such outgoings are excluded from what is allowable.

Claim disallowed