Work-in-progress
– see also Trading stock
Meaning
Commentary –
Tax Reporter ¶224-100
Post-cessation receipts
Commentary –
Tax Reporter ¶223-110
;
Tax Reporter ¶223-120
Stock relief
Generally
Spare parts/diesel oil
Valuation
– see also Valuation of work in progress
Generally
Commentary –
Quick Overview ¶5700
Valuation on discontinuance of business