| Abstract | In November 1995 a batch of 17 Board of Review decisions covering the period up to July 1995 were published. Included in the batch were seven profits tax cases (all of which related to the question of the taxation of profits arising on the disposal property), six salaries tax cases and four penalty tax cases. The taxpayer was successful in three cases, all of which related to profits tax, whilst the Commissioner was successful in 11 cases. In three of the cases (two salaries tax cases and one penalty tax case) the taxpayer was partially successful. |
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