1) Not in the ordinary course of trading
如果商品的处置并非发生在正常的交易过程中，比如捐献、送礼等，那么：the taxpayer is assessable on the market value of the stock on the date of disposal。 2) Notional disposal of trading stock
这部分说的是更换了所有权。Section 70-100(4)赋予了一项election，但是需要满足四项条件。 3) Cease to hold item as trading stock (but still own it)
如果该种情况发生，那么税法假设，在该项商品变成非交易品之前，纳税人将其按照成本价格卖出后，又按照同样的金额买入。 Small business entities
Where the difference between the value of opening and closing stock is $5,000 or less, the taxpayer can choose not to value each item of trading stock at the year end, and not to account for changes in the value of trading stock.