Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 70.12

Registered emissions units

    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


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