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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?

Draft Taxation Determination TD 93/D237 is withdrawn with effect from 3 June 1994.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

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