Assessment – Rented fruit machine – Failure to account for output tax owing to misunderstanding – Whether assessment ought, in fairness, to be reduced.
The appellant company carried on the business of a public house where it had a fruit machine upon which it paid regular rental payments and retained all the profits derived from its use. It also had a video game machine and a juke box under agreements which provided for the moneys taken to be divided in stated proportions between the owners and the appellant.
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