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INCOME TAX APPEAL REJECTED

Claim That Assessment Incorrect

In No. 2 committee room, Parliament House, on Saturday. Judgment was given by the chairman of the Common- <*> wealth Taxation Board of Review (Mr.

R. R. Gibsoni and Iwo members. Messrs J. P. Hannon and E. F. Hamilton, against the application by Clarence Goode. of Military road. Henley Beach, that his assessment for the year ended June 30. 1945, was incorrect. Although taxation appeals are usually held in camera, the applicant in this case asked for a pubiic hearing. Goode. who during the period under review, was employed by A. M. Bickford and Sons Ltd.. with cross earnings of £>m. claimed 111 at £18 4/ deducted during the year as tax instalments had been wrongly included in bis assess ment Claiming that the £18 4/ was never In his possession and could not be regarded as part of his income. Goodc said that his-'real income" therefore was i only £246 16' and hi; tax should b<-! a.NsesM'd on thai amount. Upholding the decision elven by the Commissioner of Taxation that £265 aa." the taxable income, the judgment said that the application rested upon ?he fundamental fallacy thai unless a ? person actually received a sum into hi* . hands it could not be regarded as income derived bv him.

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