Mr Paul W de Voil.

Decision released 26 August 1997.

Income tax – Sch. D Cases I and II – Taxpayer was author who published his own work – He also published a lecture by another party – Extent of publishing trade –Whether publication of his own work part of publishing trade – Whether new business – Whether cash accounts acceptable or whether stock in trade to be brought in – There was a new business taxable under Sch. D Case II rather than as a profession under Case I – Stock in trade to be brought into account in relation to Case II computation – Appeal substantially allowed.

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