Loading…
Loading…
Legislation
ATO documents that consider ITAA 1997 s 70
27 documents
Trading stock: natural increase - relevance of survival rates
Income tax: Is a taxpayer entitled to an income tax deduction for purported partnership losses claimed to have been incurred as a result of entering a prepaid service warrant arrangement as described in Taxpayer Alert 2002/5?
Income tax: carrying on business as a professional artist
Income tax: trading stock - treatment of discounts, rebates and other trade incentives offered by sellers to buyers
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
Land that becomes trading stock - time it becomes trading stock
Non Commercial Losses: Other Assets test - valuation of trading stock