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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 ?   flag 

[2017] ATOTD TD2017/7
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s1, s6
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 200

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