Income tax: is it always necessary for a retailer to make a police complaint before taking into account stock shortages for working out the value of trading stock on hand under subsection 28(1)?

The Determination addresses an evidential matter in relation to retailer stock shortages. The Determination is being withdrawn because it is not interpretative and the provision to which it refers has been repealed by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 .