ITAA 1997 s 70-10

Goods and Services Tax: special credit for sales tax paid on stock

Income tax: are bees kept for use in a honey production business trading stock as defined in section 70-10 of the Income Tax Assessment Act 1997?

Compendium

Income tax: do the trading stock provisions apply to newsprint held by a taxpayer carrying on a business of producing newspapers?

Income tax: a wholesaler of computers lends demonstration computers ('demonstrators') to prospective purchasers (excluding retailers) on the basis of 'approval, exchange or return' or to retailers for display purposes only. The wholesaler retains ownership at the time of providing the demonstrators. The demonstrators are not on consignment. Are the demonstrators 'trading stock' of the wholesaler for the purposes of section 70-10 of the Income Tax Assessment Act 1997 and 'trading stock on hand' of the wholesaler for the purposes of section 70-35 of that Act?

Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency

Income tax: sale of wool

Income tax: whether packaging items (ie, containers, labels, etc) held by a manufacturer, wholesaler or retailer are trading stock

Income tax: whether materials and spare parts held by a taxpayer supplying services are trading stock

Income tax: Telstra Corporation Limited Tranche 3 Instalment Receipts

Trusts mischaracterising property development receipts as capital gains

Trading stock - external costs

Trading Stock: Valuation of Abalone

Income Tax: Consolidation - treatment of work-in-progress

Trading stock: residential properties instalment sales contracts

Options trading

Income Tax: business of subdivision - time when land becomes trading stock

Trading stock: short selling of shares

Income tax treatment of securitisation of leases

Trading Stock: live stock - working beast - birds for display in a tourist park