Draft Taxation Determination

TD 93/D237W - Withdrawal

Income tax: How does a fruit grower calculate the cost price of fruit on hand at the end of the year under subsection 31(1) of the Income Tax Assessment Act 1936?

• 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Draft Taxation Determination TD 93/D237 is withdrawn with effect from 3 June 1994.

The topic has been included in a review by the Commissioner of the valuation at cost of cultivated crops held as trading stock.

Commissioner of Taxation
18 October 1995

References

ATO references:
NO NAT 95/5640-1

Related Rulings/Determinations:

TD 93/D237