Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 328.280

What this Subdivision is about

Small and medium business entities can choose not to account for their trading stock in some circumstances. This Subdivision modifies the rules in Division   70 about trading stock for those entities.

Table of sections

Operative provisions

328 - 285   Trading stock for small and medium business entities

328 - 295   Value of trading stock on hand


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback