Case N68

Members: MB Hogan Ch

P Gerber M
GW Beck M

Tribunal:
No. 3 Board of Review

Decision date: 21 August 1981.

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Dr. P. Gerber (Member)

My colleagues have fully set out the facts of this reference. I concur in the Chairman's conclusion that the insulation - the subject of this appeal - has not been demonstrated to perform an active part in providing the controlled atmosphere and temperature essential for this taxpayer's commercial operations. The evidence goes no further than to demonstrate that it reduces the amount of artificial cooling required by the plant installed for this purpose. It was conceded that the same effect could have been achieved by plant having a bigger capacity. However, that is not sufficient to convert what are in essence fixtures into ``plant'' within the meaning of sec. 82AQ(1) any more than blinds or louvres which are put up - literally - to take some of the heat off the equipment. I would confirm the Commissioner's decision on the objection.