The Wade Case: An analysis
The Australian Taxation Office (ATO) considers ALL animals sold as part of a primary production business as trading stock. However, the word ALL is not contained in s 995 of the Income Tax Assessment Act 1997 (Cth) (ITAA 1997); rather, the ATO view is based on its interpretation of the findings in F...
| Main Authors: | , |
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| Format: | Journal Article |
| Language: | English |
| Published: |
2021
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/81797 |