This Determination, released on Wed 6.2.2013], provides an update of the amounts the Commissioner will accept for 2012-13 as estimates of the value of goods taken from trading stock for private use by taxpayers in certain specified industries. The amounts (which exclude GST) are:
| Type of Business | Child 4-16 years ($) | Adult/Child over 16 years ($) |
| Bakery | 655 | 1,310 |
| Butcher | 390 | 780 |
| Restaurant/cafe (licensed) | 1,695 | 4,350 |
| Restaurant/cafe (unlicensed) | 1,695 | 3,390 |
| Caterer | 1,835 | 3,670 |
| Delicatessen | 1,695 | 3,390 |
| Fruiterer/greengrocer | 380 | 760 |
| Takeaway food shop | 1,635 | 3,270 |
| Mixed business (includes milk bar, general store, and convenience store) | 2,035 | 4,070 |
The Tax Office intends to adjust the values annually.
[LTN 24, 6/2/13]