This Determination provides an update of amounts that the Commissioner will accept as estimates of the value of goods taken from trading stock for private use by taxpayers in named industries

The Schedule for the value of goods taken from trading stock for private use


2017FY

Last modified: 21 Jun 2017
QC 44442

TD 2017/9 link


TYPE OF BUSINESSAMOUNT (EXCLUDING GST) FOR ADULT/CHILD OVER 16 YEARS 
$		AMOUNT (EXCLUDING GST) FOR CHILD 4-16 YEARS 
$
Bakery1,350675
Butcher800400
Restaurant/café (licensed)4,6401,750
Restaurant/café (unlicensed)3,5001,750
Caterer3,7901,895
Delicatessen3,5001,750
Fruiterer/greengrocer790395
Takeaway food shop3,4301,715
Mixed business (includes milk bar, general store and convenience store)4,2602,130

2016FY


TD 2016/9

TYPE OF BUSINESSAMOUNT (EXCLUDING GST) FOR ADULT/CHILD OVER 16 YEARS $AMOUNT (EXCLUDING GST) FOR CHILD 4-16 YEARS $
Bakery1,350675
Butcher800400
Restaurant/cafe (licensed)4,5801,750
Restaurant/cafe (unlicensed)3,5001,750
Caterer3,7901,895
Delicatessen3,5001,750
Fruiterer/greengrocer790395
Takeaway food shop3,4101,705
Mixed business (includes milk bar, general store and convenience store)4,2302,115

2015FY


TD 2015/9

TYPE OF BUSINESSAMOUNT (EXCLUDING GST) FOR ADULT/CHILD OVER 16 YEARS $AMOUNT (EXCLUDING GST) FOR CHILD 4-16 YEARS $
Bakery1,330665
Butcher790395
Restaurant/cafe (licensed)4,4901,730
Restaurant/cafe (unlicensed)3,4601,730
Caterer3,7401,870
Delicatessen3,4601,730
Fruiterer/greengrocer780390
Takeaway food shop3,3501,675
Mixed business (includes milk bar, general store and convenience store)4,1702,085

2014FY


TD 2014/2
Type of businessAmount (excluding GST) for adult/child over 16 years
$		Amount (excluding GST) for child 4-16
years
$
Bakery1,310655
Butcher780390
Restaurant/cafe (licensed)4,4001,705
Restaurant/cafe (unlicensed)3,4101,705
Caterer3,6901,845
Delicatessen3,4101,705
Fruiterer/greengrocer760380
Takeaway food shop3,3001,650
Mixed business (includes milk bar, general store and convenience store)4,1002,050

2013FY


TD 2013/3
Type of businessAmount (excluding GST) for adult/child over 16 years
$		Amount (excluding GST) for child 4-16
years
$
Bakery1,310655
Butcher780390
Restaurant/cafe (licensed)4,3501,695
Restaurant/cafe (unlicensed)3,3901,695
Caterer3,6701,835
Delicatessen3,3901,695
Fruiterer/greengrocer760380
Takeaway food shop3,2701,635
Mixed business (includes milk bar, general store and convenience store)4,0702,035

2012FY


TD 2012/20w
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