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Int Note 65 - Trading stock: Inclusion in income when applied otherwise than in the course of trade

Monday, 27 February 2012   (0 Comments)
Posted by: SAIT Technical
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This Note provides guidance on the application and interpretation of section 22(8) which deems an amount to be included in income when trading stock is applied, distributed or disposed of in specified circumstances otherwise than by sale at market value in the ordinary course of trade.

To access the Interpretation Note, click here



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