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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
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
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

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