Case Q70

Judges: HP Stevens Ch

BR Pape M
TJ McCarthy M

Court:
No. 1 Board of Review

Judgment date: 5 August 1983.

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B.R. Pape (Member)

I agree. This issue was recently considered by me in Case P120,
82 ATC 604 . There is nothing in the submission of senior counsel for the Commissioner which has caused me to change my view.

2. Moreover there was no evidence placed before the Board to permit me to consider the question of whether any further remission of the additional tax is warranted, should it be later found that I was wrong in finding that sec. 226(2) had no operation.