This Determination, released on Wed 19.3.2014, provides an update of the amounts the Commissioner will accept for 2013-14 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 | Adult/Child over 16 years ($) | Child 4-16 years ($) |
| Bakery | 1,310 | 655 |
| Butcher | 780 | 390 |
| Restaurant/cafe (licensed) | 4,400 | 1,705 |
| Restaurant/cafe (unlicensed) | 3,410 | 1,705 |
| Caterer | 3,690 | 1,845 |
| Delicatessen | 3,410 | 1,705 |
| Fruiterer/greengrocer | 760 | 380 |
| Takeaway food shop | 3,300 | 1,650 |
| Mixed business (includes milk bar, general store, and convenience store) | 4,100 | 2,050 |
The Tax Office intends to adjust the values annually.
[LTN 53, 19/3/14]