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18 Feb 10 Addendum to TR 93/9 (deferral of deductions for trading stock purchases involving prepayments)

On 17 February 2010, the ATO issued an Addendum to Taxation Ruling TR 93/9 (Income tax: deferral of deductions for trading stock purchases involving prepayments). The Addendum amends TR 93/9 to reflect changes to the law resulting from the repeal of inoperative provisions by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 .

For a copy of TR 93/9A, go here

 


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