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 .




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