ITAA 1997 s 70-45(1)

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

Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act

Application of Part IVA to property development arrangements involving long-term construction contracts - ATO compliance approach

Trading Stock: Valuation of Abalone