Index to historic documents

Income Tax

Keywords: Business operations, Commercial transactions, Isolated transactions, Ordinary course of business, Taxation Ruling TR92/3

Short Summary: Whether profits on isolated transactions are income - guidelines

File Reference: 92/5371-8 (TR92/3)

Ruling Type: NO Taxation Ruling

Copy Available: Unedited

Original Office: National Office

Date Entered: 18/09/1992

Date Updated: 26/10/1992

Issue Date: 30/07/1992

Legislative References: 25(1)