Interpretation note (IN) 79 (issue 3) provides guidance on the valuation of produce held and not disposed of by nursery operators at the beginning and at the end of each year of assessment.
A brief discussion is also included on the legislative amendments affecting deceased persons and deceased estates and the transfer of assets between spouses
Find a copy of IN 79 (issue 3) here.
Find a copy of IN 79 (issue 3) here.
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