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.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
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328-290 (Repealed by No 80 of 2007 )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


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