| 000 | 00852cab a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS46482 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u58496 | ||
| 041 | _aeng | ||
| 245 | _aTax planning and the herd basis elections | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aFarm Tax Brief _v7(4) April 1992, 27-28(2) |
||
| 520 | _aTax planning for the livestock farmer rests on two bases: the treatment of animals as trading stock or as a capital asset. Election to the latter, `herd basis`, is irrevocable, so the article debates the pros and cons of each approach. | ||
| 650 | _aEXTRA-STATUTORY CONCESSION B11 | ||
| 650 | _aFARMING | ||
| 650 | _aHERD BASIS | ||
| 650 | _aTAX PLANNING | ||
| 650 | _aTAXES ACT 1988 SCH 5 | ||
| 690 | _aRURAL PRACTICE | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c35724 _d35724 |
||