Draft Taxation Determination

TD 93/D253W - Withdrawal

Income Tax: Can a primary producer use standard cost to calculate the cost value of grain on hand at the end of the year, where the grain is held for a number of purposes including resale, feed for stock or seed for planting?

• 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Draft Taxation Determination TD 93/D253 is withdrawn with effect from 3 June 1994.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/D253