INCOME TAX ASSESSMENT ACT 1997 (ARCHIVE)

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 328 - STS taxpayers  

Subdivision 328-E - Trading stock for STS taxpayers  

SECTION 328-295 (ARCHIVE)   Value of trading stock on hand  

328-295(1)    

Note 2:

If you held, as trading stock at the start of the 2001-2002 income year, oysters that were acquired by using the traditional stick farming method, see section 70-41 of the Income Tax (Transitional Provisions) Act 1997 .





This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.