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Taxation Ruling

IT 2667W - Notice of Withdrawal


Income tax: trading stock valuation of freshwater crayfish

Attention This ruling contains references to repealed provisions, some of which may have been rewritten. The ruling still has effect. Paragraph 32 in TR 2006/10 provides further guidance on the status and binding effect of public rulings where the law has been repealed or repealed and rewritten. The legislative references at the end of the ruling indicate the repealed provisions and, where applicable, the rewritten provisions.


Notice of Withdrawal

Taxation Ruling IT 2667 is withdrawn with effect from today.

1. IT 2667 has been withdrawn as the issue is now considered in Taxation Determination TD 2017/7 Income tax: can freshwater crayfish be trading stock and, if so, can you use a reasonable estimate of the number of freshwater crayfish to value them under Subdivision 70-C of the Income Tax Assessment Act 1997?

Commissioner of Taxation

29 March 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Previously released in draft form as EDR 65



References

ATO references:
NO  1-A80D08A

ISSN: 2205-6122

Related Rulings/Determinations:
IT 2667

 


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