Index to historic documents
Income Tax
Keywords: Obsolete trading stock, Taxation ruling No TR 93/23, Tradding stock, Valuation of trading stock
Short Summary: Valuation of stock subject to obsolescence or other special circumstances - meaning of obsolescence considered along with what constitutes "Special circumstances".
File Reference: 92/9428-7 (TR 93/23)
Ruling Type: NO Taxation Ruling
Copy Available: Unedited
Original Office: National Office
Date Entered: 17/08/1993
Date Updated: 07/09/1993
Issue Date: 15/07/1993
Legislative References: 28, 31(1), 31(2), 31(3)