Notice of Withdrawal - Income tax: disposal of stock of spare parts and consumable stores as part of the sale of a business or as part of a company group restructure

Draft Taxation Ruling TR 94/D21: Income tax: disposal of stock of spare parts and consumable stores as part of the sale of a business or as part of a company group restructure, is withdrawn with effect from today.

The topic is not considered to be a high priority and does not justify a public ruling.