The Wade Case: An analysis

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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...

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Bibliographic Details
Main Authors:	Fullarton, Lex, Pinto, Dale
Format:	Journal Article
Language:	English
Published:	2021
Subjects:	Livestock Trading Stock Breeding stock Capital Gains Tax Business expenditure Income tax deductions
Online Access:	http://hdl.handle.net/20.500.11937/81797

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