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07 Oct 10 IT 217 withdrawn (trading stock - value of poultry on hand)

On 6 October 2010 the ATO withdrew Income Tax Ruling IT 217 (Income tax: trading stock - value of poultry on hand). The ruling contains guidelines in relation to the treatment for trading stock purposes of poultry on hand. Specifically, it considers the application of s 32 and s 33 ITAA 1936. These sections do not apply to the valuation of live stock at the end of the 1997-1998 income year or of a later income year.

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