Index to historic documents
Income Tax
Keywords: Capital Gains, Computers, Depreciation, Maintenance agreements, Taxation Ruling No TR 93/20, Trading stock, Transfer pricing, Warranty
Short Summary: Computer spare parts - circumstances when regarded as trading stock for purposes of trading stock provisions in Division 2 of Part III.
File Reference: 92/8618-7 (TR 93/20)
Ruling Type: NO Taxation Ruling
Copy Available: Unedited
Original Office: National Office
Date Entered: 17/08/1993
Date Updated: 07/09/1993
Issue Date: 24/06/1993
Legislative References: 6(1), 25, 28, 29, 31(1)-(2), 51(1)-(2), 54, 160L(3)(a), Div13 PartIII