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On 2 February 2011, the ATO issued the following 3 Addenda:

  • TD 92/198A1 - Addendum Income tax: when can a taxpayer elect the replacement price method for the valuation of trading stock under s 31(1)?
  • TR 93/3A1 - Addendum Income tax: trading stock of gold miners
  • TR 98/2A1 - Addendum Income tax: miscellaneous trading stock issues affecting the general mining, petroleum mining and quarrying industries


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