E1.1514 Accrued Income Scheme—Trading Stock Appropriations

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Commentary

Personal and employment tax

Where a person holding securities acquired other than as trading stock appropriates them to trading stock, they are treated for the purposes of the accrued income scheme as transferring them on that day otherwise

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E1.1514 Accrued income scheme—trading stock appropriations

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E1.1514 Accrued income scheme—trading stock appropriations

Personal and employment tax

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