Case S52

Judges:
MB Hogan Ch
P Gerber M
GW Beck M

Court:
No. 3 Board of Review

Judgment date: 2 July 1985.

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M.B. Hogan (Chairman) and Dr G.W. Beck (Member)

We have had the advantage of reading the decision of our colleague, Dr Gerber. We agree in his interpretation of the not uncomplicated provisions of the Convention and the Assessment Act which are relevant to the issues in this reference and with the conclusions he has drawn from the facts as they emerge. There is nothing we can usefully add.

2. We would adjust the assessment to exclude the amount of salary in dispute as exempt income under sec. 23(q) of the Income Tax Assessment Act 1936 as amended.