Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 328.280

What this Subdivision is about

Small 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 small business entities.

Table of sections

Operative provisions

328-285    Trading stock for small business entities

328-295    Value of trading stock on hand

Operative provisions



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