Trading stock

Income tax: can subsection 36A(2) of the Income Tax Assessment Act 1936 apply if partners of a partnership that own trading assets transfer the assets to a trustee of a unit trust in which one former partner holds at least 25% of the units?

Income tax: taxation of retirement village operators

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

Income tax: tax consequences for a company of issuing shares for assets or for services

Income tax: trading stock - treatment of discounts, rebates and other trade incentives offered by sellers to buyers

Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data

Income tax: computer spare parts

Income tax: valuation of trading stock subject to obsolescence or other special circumstances

Income tax : motor vehicle dealers : valuation of stock on hand : motor vehicles traded in

Income tax: trading stock of gold miners

Income tax: gold mining: tailing dumps as trading stock of gold tailings processors and gold mining operators

Income tax: cotton growers - trading stock and derivation of income under various selling options

Income tax: lay-by sales

Income tax: valuing shares acquired as revenue assets

Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand

Income tax: sale of wool

Income tax: whether packaging items (ie, containers, labels, etc) held by a manufacturer, wholesaler or retailer are trading stock

Income tax: whether materials and spare parts held by a taxpayer supplying services are trading stock