Simplified trading stock rules for small businesses
Skip the end-of-year stocktake adjustment if your stock value changed by $5,000 or less.
Who can apply
Small businesses that meet the ATO turnover test and can reasonably estimate that stock on hand changed by no more than $5,000 over the year.
- Provider
- Australian Government
- Level
- Australian Government
- Funding
- The option of using simplified trading stock rules at stocktake time.
- Status
- Open
- Opens
- Not stated
- Closes
- Not stated
- Region
- Australia-wide
- Industries
- Retail & local shops, Any industry
- Last checked
- 21 Oct 2026
Read the official page How to apply (official)
This is an independent plain-English summary, not official advice. Dates, amounts and eligibility can change. Check the official source and guidelines before you apply.