Legislation

ITAA 1997 s 70-100(4)

ATO documents that consider ITAA 1997 s 70-100(4)

4 documents

ATO ID 2002/625currentATO ID · 2002

Disposal of Trading Stock

ATO ID 2003/203currentATO ID · 2003

Part IVA and disposal of trading stock where an election is made

ATO ID 2003/90 (Withdrawn)withdrawnATO ID · 2003

Simplified Tax System (STS): Disposal of trading stock

ATO ID 2003/91 (Withdrawn)withdrawnATO ID · 2003

Income tax: Simplified Tax System (STS): trading stock rules - STS taxpayers that elect to treat trading stock as disposed of at a closing value, other than market value