Case H30

Judges:
FE Dubout Ch
N Dempsey M
P Gerber M

Court:
No. 3 Board of Review

Judgment date: 21 July 1976.

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F.E. Dubout (Chairman): The facts in this reference have been set out in the decision prepared by my colleague Mr. Dempsey. In his reasons for decision, and in those also of my colleague, Dr. Gerber, the taxpayer company's claims have been carefully reviewed, and I find myself in agreement with the conclusion reached by my colleagues, viz., that the taxpayer succeeds only to the extent of the allowance of a further deduction of $1,494 in the assessment for the year of income ended 30th June, 1970.

2. The assessment for that year should be amended accordingly.