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 and medium business entities
Guide to Subdivision 328-E SECTION 328-280 What this Subdivision is about
Small and medium 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 those entities.
|328-285||Trading stock for small and medium business entities|
|328-290||(Repealed by No 80 of 2007 )|
|328-295||Value of trading stock on hand|