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IT 2667 - Income tax: trading stock valuation of freshwater crayfish

[1992] ATOITR IT2667

Australian Taxation Office

Australia - Commonwealth

6th February, 1992

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s6, s170
Export Expansion Grants Act 1978 (Cth)	s6

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
GTK Trading Pty Ltd v Export Development Grants Board	[1981] FCA 226; (1981) 40 ALR 375; (1981) 56 FLR 292; (1981) 4 ALD 389	Federal Court of Australia	Australia - Commonwealth	10 Dec 1981	AustLII		17
Deputy Commissioner of Taxation (NSW) v Zest Manufacturing Co Pty Ltd	[1949] HCA 61; (1949) 79 CLR 166	High Court of Australia	Australia - Commonwealth	12 Dec 1949	AustLII		12

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