INCOME TAX ASSESSMENT ACT 1997 - SECT 70.12 Registered emissions units
INCOME TAX ASSESSMENT ACT 1997 - SECT 70.12
Registered emissions unitsA * registered emissions unit is not * trading stock.
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