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