Questione giuridica chiave
Whether the complaint against non-admission of revision is well-founded because the case clarifies the meaning of assessable employment income under § 53(5) SVG.
Decisione estratta
Yes. The main proceedings are capable of clarifying the meaning of the income to be offset under § 53(5) SVG.
Motivazione estratta
The court held that the appeal raises a legal question of general significance regarding the interpretation of assessable employment income within the offsetting rule.