Draft Taxation Determination

TD 93/D230W - Withdrawal

Where a taxpayer acquires standing or growing crops and the crops remain unharvested at the end of the year, should they be accounted for as trading stock on hand?

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

draft only - for comment

Notice of Withdrawal

Draft Taxation Determination TD 93/D230 is withdrawn with effect from today.

The topic is not considered to be a high priority and does not justify a public ruling.

Commissioner of Taxation
2 August 1995

References

ATO references:
NO NAT 95/5640-1

Related Rulings/Determinations:

TD 93/D230