Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 70.12

    A * registered emissions unit is not * trading stock.

Table of sections

70 - 15   In which income year do you deduct an outgoing for trading stock?

70 - 20   Non - arm's length transactions

70 - 25   Cost of trading stock is not a capital outgoing

70 - 30   Starting to hold as trading stock an item you already own