INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 328 - Small business entities  

Subdivision 328-E - Trading stock for small business entities  

Guide to Subdivision 328-E

SECTION 328-280   What this Subdivision is about  


Small business entities can choose not to account for their trading stock in some circumstances. This Subdivision modifies the rules in Division 70 about trading stock for small business entities.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
328-285 Trading stock for small business entities
328-290 (Repealed by No 80 of 2007 )
328-295 Value of trading stock on hand


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