Legislation

ITAA 1997 s 19 of this Ruling that a seller who sells goods under a conditional contract is not entitled to a deduction under section 8-1

ATO documents that consider ITAA 1997 s 19 of this Ruling that a seller who sells goods under a conditional contract is not entitled to a deduction under section 8-1

1 document

TR 97/15currentTR

Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand