Public rulings 2004
Trading stock - tax treatment of sales and agreements to sell
Ruling Number: BR Pub 04/06
This ruling is essentially the same as public ruling BR Pub 98/8. It discusses the tax treatment of sales and agreements to sell for trading stock.
Ruling applies from: Applies on 1 April 2003 to 31 March 2008
BR Pub 04/06 - RTF format (137kb | 18 pages)
BR Pub 04/06 - PDF format (98kb | 18 pages)
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Other rulings this year
- BR Pub 04/01 - Supplies paid for in foreign currency - GST treatment
- BR Pub 04/02 - Licensed premises' operators - deductibility of entertainment expenditure
- BR Pub 04/03 - Fringe benefit tax and motor vehicle multi-leases
- BR Pub 04/04 - Land sales - whether income tax exemptions for farm land apply to non-natural persons
- BR Pub 04/05 - The provision of benefits by third parties: Fringe benefit tax (FBT) consequences - Section CI 2(1)
Date published: 05 Dec 2006
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