Taxation Determination

TD 93/23W

Income tax: are cartons, containers, labels and packing materials used by fruit and vegetable producers in the marketing and distribution of their produce, trading stock of the producers?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 98/7
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

may be releasedFOI number: I 1214091

The Tax Law Improvement Project is restructuring, renumbering and rewriting the income tax law in plain language. The Parliament is amending the income tax law progressively to reflect these aims. As new laws come into effect, Taxation Rulings (including Taxation Determinations) about old laws are being brought into line with them.

Notice of Withdrawal

Taxation Determination TD 93/23 is withdrawn.

It is replaced by Taxation Ruling TR 98/7 which issued today.

Commissioner of Taxation
3 June 1998

Previously issued as Draft TD92/D166

References

ATO references:
NO Tow 1

Subject References:
cartons
containers
labels
packing materials
trading stock
fruit producer
vegetable producer

Legislative References:
ITAA 6(1)

Case References:
Case 115
1 TBRD (NS) 485

Case 120
1 CTBR (NS) 568