INCOME TAX ASSESSMENT ACT 1997 (ARCHIVE)
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-45
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RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Division 328
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STS taxpayers
Subdivision 328-E
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Trading stock for STS taxpayers
SECTION 328-295 (ARCHIVE)
Value of trading stock on hand
328-295(1)
CCH Note:
Below is material repealed as inoperative in s 328-295 (note only) by No 101 of 2006.
Note 2:
If you held, as trading stock at the start of the 2001-2002 income year, oysters that were acquired by using the traditional stick farming method, see section 70-41 of the Income Tax (Transitional Provisions) Act 1997 .
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