ITAA 1936 s 31(1)

Income tax: when can a taxpayer elect to use replacement value for valuation of trading stock under section 70-45 of the Income Tax Assessment Act 1997 ?

Income tax: can a taxpayer after lodging a return but before any assessment is made alter the figure for closing stock by adopting a different basis of valuation to that on which the return was originally prepared?

Income tax: the cost basis of valuing trading stock for taxpayers in the retail and wholesale industries

Income tax: valuation of trading stock subject to obsolescence or other special circumstances

Trading Stock: Valuation of Abalone

Income tax: banana growers - what expenses should be included in a cost price valuation of trading stock on hand at the end of the financial year under subsection 31(1) of the Income Tax Assessment Act 1936?

Income tax: can a taxpayer after lodging its return, but before any assessment is made, alter the figure for closing stock by adopting a different basis of valuation to that on which the return was originally prepared?

Income tax: are second schedule charges incurred by a motor vehicle dealer, upon the acquisition from the manufacturer/importer of a new vehicle, components of cost price for the purposes of calculating the value of that vehicle in terms of subsection 31(1) of the Income Tax Assessment Act 1936 (the Act)?

Income tax: the cost basis of valuing trading stock for taxpayers in the retail and wholesale industries

Income tax: valuation of trading stock subject to obsolescence or other special circumstances

Income tax : motor vehicle dealers: valuation of stock on hand: motor vehicles traded in

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?

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?

Income tax: where primary producers have set quotas for delivery to marketing authorities yet have excess stock on hand at year end, what value will be placed on this stock?

Income tax: are second schedule charges incurred by a motor vehicle dealer, upon the acquisition from the manufacturer/ importer of a new vehicle, components of cost price for the purposes of calculating the value of that vehicle in terms of subsection 31(1) of the Income Tax Assessment Act 1936?

Income tax: the meaning of cost price of trading stock for motor vehicle dealers of new vehicles

Income tax: income from the sale of tobacco leaf

Income tax: property development: valuing land held as trading stock at cost price

Valuation of aquaculture stock

Non Commercial Losses: Other Assets test - valuation of trading stock