Goods and Services Tax Determination GSTD 2016/1 Goods and services tax: can an employer claim an input tax credit under Division 11 of the A New Tax System (Goods and Services) Tax Act 1999 for an expense paid on behalf of a superannuation fund that makes an acquisition?

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Draft Goods and Services Tax Determination GSTD 2020/D1 Goods and services tax: when is the supply of a transaction account GST-free under table item 3 or table item 4(a) of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

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Draft Goods and Services Tax Determination GSTD 2019/D1 Goods and services tax: development works in the Australian Capital Territory

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Draft Taxation Determination TD 2002/D15W – Withdrawal Income tax: what is the method for calculating the capital value of a superannuation pension for reasonable benefit limit purposes under section 140ZO of the Income Tax Assessment Act 1936 (ITAA 1936) that is taken to have commenced when a superannuation pension is split pursuant to an agreement or court order on marriage breakdown?

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Draft Taxation Determination TD 2002/D9 Income tax: can a private company be taken to have paid a dividend under either section 109C or section 109D of the Income Tax Assessment Act 1936 (‘the Act’) in respect of a payment or loan taken to have been made to a target entity by way of section 109T of the Act where the private company is taken to have made a loan to the interposed entity by way of section 109UB of the Act?

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Draft Taxation Determination TD 2002/D5 Income tax: is a taxpayer entitled to an income tax deduction for any part of the marketing fee paid in respect of the Internet marketing expenses scheme described in Taxpayer Alert 2002/1?

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Draft Taxation Determination TD 2002/D4 Income tax: what activities are ‘seasonally dependent agronomic activities’ for the purposes of section 82KZMG of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 2002/D6 Income tax: when can a foreign bank elect not to apply Part IIIB of the Income Tax Assessment Act 1936 (ITAA 1936) in calculating the taxable income attributable to the activities of its Australian branch?

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Draft Taxation Determination TD 2001/D13 Income tax: capital gains: scrip for scrip roll-over: can the exchange of an interest (not being a unit) in a trust for a unit in a unit trust satisfy the requirements in subparagraph 124-781(1)(a)(i) of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2001/D15 Income tax: does a ‘permitted purpose’ under subsection 160APAAAA(2) of the Income Tax Assessment Act 1936 include the acquisition of equity in a foreign entity (including a subsidiary) by an Australian authorised deposit-taking institution (ADI) through a permanent establishment out of funds raised by the permanent establishment from the issue of non-share equity interests that meet the conditions of subsection 160APAAAA(1)?

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Draft Taxation Determination TD 2001/D4 Income tax: what are the obligations under the Income Tax Assessment Act 1936 where a business chooses to keep some of its records as encrypted information?

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Superannuation Contributions Determination SCD 2001/1W Superannuation contributions: what is the surcharge threshold for the 2001-2002 financial year under the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ?

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Draft Taxation Determination TD 2008/D5 Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor’s rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets?

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Draft Taxation Determination TD 93/D164 Income tax: employment agreement: are costs incurred in settling disputes arising out of employment agreements deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to the employer and to the employee?

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Draft Taxation Determination TD 93/D223 Income tax: does Division 3B of Part III of the Income Tax Assessment Act 1936 (Division 3B) apply to ordinary shares denominated in foreign currency?

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Draft Taxation Determination TD 93/D40 Income tax: are expenses incurred by a taxpayer in obtaining valuations for works of art donated under the Taxation Incentives for the Arts Scheme allowable deductions?

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Draft Taxation Determination TD 93/D3 Income tax: capital gains: does section 160X of the Income Tax Assessment Act 1936 apply to assets acquired by a legal personal representative which were not owned by the deceased at the date of death?

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Superannuation Contributions Determination SCD 2005/4W Superannuation contributions: what are the surchargeable contributions threshold and the indexable amounts for the 2005-2006 financial year under the Superannuation Contributions Tax Imposition Act 1997?

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Draft Taxation Determination TD 2014/D14 Fringe benefits tax: is the provision of Bitcoin by an employer to an employee in respect of their employment a property fringe benefit for the purposes of subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986?

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Taxation Determination TD 2017/12 Income tax: capital gains: what is the date of acquisition (or disposal) of a CGT asset acquired (or disposed of) on the exercise of an option to which Division 134 of the Income Tax Assessment Act 1997 (ITAA 1997) applies?

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Taxation Determination TD 2017/15 Income tax: how is the proportion of an unused annual leave payment made in respect of employment before 18 August 1993 calculated under subsection 83-15(b) of the Income Tax Assessment Act 1997?

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Determination Compendium SMSFD 2010/1EC Compendium

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Public advice and guidance compendium TD 2019/14EC Compendium

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Draft Taxation Determination TD 2002/D13W – Withdrawal Income tax: what is the method for reducing the capital value of a superannuation pension that has commenced to be paid for reasonable benefit limit purposes under subsection 140ZP(3) of the Income Tax Assessment Act 1936 (ITAA 1936) if the superannuation pension is split pursuant to an agreement or court order on marriage breakdown?

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Draft Taxation Determination TD 2002/D15 Income tax: what is the method of calculating the capital value of a superannuation pension for reasonable benefit limit purposes under section 140ZO of the Income Tax Assessment Act 1936 (ITAA 1936) that is taken to have commenced when a superannuation pension is split pursuant to an agreement or court order on marriage breakdown?

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Draft Taxation Determination TD 2002/D12 Income tax: is expenditure incurred by a head company in obtaining valuations in respect of the formation of a consolidated group or entities joining a consolidated group an allowable deduction?

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Draft Taxation Determination TD 2002/D11 Income tax: capital gains: in the first element of the cost base of a CGT asset in subsection 110-25(2) of the Income Tax Assessment Act 1997, does money or property necessarily have to be paid or given to the entity that caused a CGT event (for example a disposal) to happen to the asset?

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Draft Taxation Determination TD 2002/D10 Income tax: are the establishment costs incurred by a taxpayer in entering into a sale and leaseback of a capital asset deductible to the taxpayer under section 8-1 of the Income Tax Assessment Act 1997 (‘the Act’)?

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Draft Taxation Determination TD 2002/D8 Income tax: what are the results for income tax purposes of entering into a partnership of the type described in Taxpayer Alert TA 2002/4?

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Draft Taxation Determination TD 2002/D7 Income tax: if an Australian film production company alters its method of charging for film production services supplied to a foreign associate to account for the impact of the tax offset scheme under Division 376 of the Income Tax Assessment Act 1997, will the Commissioner apply Division 13 of Part III of the Income Tax Assessment Act 1936 or the Associated Enterprises article of a relevant double tax agreement to increase the charge?

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Draft Taxation Determination TD 2002/D3W – Withdrawal Income tax: exemption for foreign service: do periods of physical presence in Australia constitute a break in foreign service for the purposes of section 23AG of the Income Tax Assessment Act 1936 (‘ITAA 1936’)?

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Draft Taxation Determination TD 2002/D3 Income tax: exemption for foreign service: do periods of physical presence in Australia constitute a break in foreign service for the purposes of section 23AG of the Income Tax Assessment Act 1936 (‘ITAA 1936’)?

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Draft Taxation Determination TD 2002/D2 Income tax: is a deduction under section 8-1 of the Income Tax Assessment Act 1997 allowable for underwriting fees paid as part of a Harvest Payment Agreement with either AWB (International) Limited or AWB (Australia) Limited or a Payment Agreement with ABB Grain Export Limited?

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Draft Taxation Determination TD 2002/D1 Income tax: can a private company be taken to have paid a dividend under section 109D of the Income Tax Assessment Act 1936 (‘the Act’) in respect of a loan taken to have been made by the operation of section 109UB of the Act where the loan is made to another company?

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Draft Taxation Determination TD 2001/D16 Income tax: what is a ‘distribution line’ in the electricity distribution industry for the purposes of the expression ‘depreciating assets’ in section 40-100 of the Income Tax Assessment Act 1997 ?

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Draft Taxation Determination TD 2001/D14 Income tax: which country is for the purposes of Part X of the Income Tax Assessment Act 1936 (the Act) the country of residence of a UK Limited Partnership (LP), a US LP, a UK Limited Liability Partnership (LLP) and a US LLP being a non-resident corporate limited partnership within Part III Division 5A of the Act?

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Draft Taxation Determination TD 2001/D12 Income tax: is a payment by a taxpayer to a fighting fund deductible to the taxpayer under section 25-5 of the Income Tax Assessment Act 1997 (‘the Act’) where it is set up to fund litigation, negotiate a settlement outcome, or to otherwise manage an income tax dispute arising from an investment or scheme?

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Draft Taxation Determination TD 2001/D11 Income tax: capital gains: if expenditure incurred to increase an asset’s value is reflected in that value at the time a CGT event happens to the asset, is this sufficient to satisfy the requirement in the fourth element of cost base and reduced cost base (subsections 110-25(5) and 110-55(2) of the Income Tax Assessment Act 1997 (‘ITAA 1997’)) that the expenditure be reflected in the ‘state’ or ‘nature’ of the asset at the time of the CGT event?

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Draft Taxation Determination TD 2001/D10 Income tax: capital gains: what is meant by the phrase ‘at least 12 months before’ in subsection 115-25(1) of the Income Tax Assessment Act 1997 (about the CGT discount) and subsection 114-10(1) (about indexation)?

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Draft Taxation Determination TD 2001/D9 Income tax: capital gains: what is the first element of the cost base and reduced cost base of a share in a company you acquire in exchange for a share in another company in a takeover or merger?

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Draft Taxation Determination TD 2001/D8 Income tax: capital gains: can a shareholder in HIH Insurance Limited choose to make a capital loss on a share in that company under CGT event G3 (about a liquidator declaring shares worthless) in section 104-145 of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2001/D7 Income tax: capital gains: what are the capital gains tax consequences for a beneficiary of a discretionary trust who renounces their interest in the trust?

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Draft Taxation Determination TD 2001/D6W – Withdrawal Income tax: what characteristics of financial arrangements regarding investment in Australian films preclude a Division 10B tax concession?

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Draft Taxation Determination TD 2001/D6 Income tax: what characteristics of financial arrangements regarding investment in Australian films preclude a Division 10B tax concession?

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Draft Taxation Determination TD 2001/D5 Income tax: Interest paid by a company on bearer debentures – for the purposes of paragraph 126(1)(e) of the Income Tax Assessment Act 1936 does the term ‘holder of the debenture’ mean the person in possession of the debenture?

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Draft Taxation Determination TD 2001/D3 Income tax: capital gains: how is Division 19B of Part IIIA of the Income Tax Assessment Act 1936 applied to a share value shifting arrangement that is ‘neutral’ for each shareholder in a company?

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Draft Taxation Determination TD 2001/D2 Income tax: capital gains: how do Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 (‘the 1997 Act’) treat: (a) a final liquidation distribution; and (b) an interim liquidation distribution?

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Draft Taxation Determination TD 2001/D1 Income tax: which benchmark interest rate does a private company with a substituted accounting period in lieu of the year of income ending on 30 June use for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 (‘the Act’)?

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Ruling Compendium GSTR 2013/1EC Compendium

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Ruling Compendium GSTR 2018/1EC Compendium

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Public advice and guidance compendium GSTR 2019/2EC Compendium

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Draft Taxation Determination TD 2007/D16W – Notice of Withdrawal Income tax: can section 177EA of the Income Tax Assessment Act 1936 apply to the issue of ‘dollar value’ convertible notes of the type described in this Taxation Determination?

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Taxation Determination TD 93/113W Income tax: are the costs incurred by teachers when travelling between their home and their regular school to attend Parent and Teacher meetings, sports and other school functions allowable as a deduction under subsection 51(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 2017/D4 Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest free to the trustee

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Draft Taxation Determination TD 2017/D3 Income tax: Division 7A: can section 109T of the Income Tax Assessment Act 1936 apply to a payment or loan made by a private company to another entity (the ‘first interposed entity’) where that payment or loan is an ordinary commercial transaction?

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Draft Taxation Determination TD 2017/D2 Income tax: when will a dividend equivalent payment, made by a trustee under an employee share scheme that delivers ESS interests taxed by Subdivision 83A-B or 83A-C of the Income Tax Assessment Act 1997 be assessable as remuneration under section 6-5?

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Draft Taxation Determination TD 2019/D3 Income tax: in the definition of ‘financial intermediary business’ what is meant by ‘a business whose income is principally derived from the lending of money’?

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Draft Taxation Determination TD 2017/D1 Income tax: is a person who is not a beneficiary of the trust capable of having a distribution made to them for the purposes of section 272-60 of Schedule 2F to the Income Tax Assessment Act 1936?

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Taxation Determination TD 2014/20W Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2014 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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Taxation Determination TD 2020/5 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2020-21 income year?

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Taxation Determination TD 2013/16W Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2013-14 income year?

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Taxation Determination TD 2014/19W Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2014-15 income year?

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Taxation Determination TD 2014/17W Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2014-15 financial year?

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Taxation Determination TD 2020/3 Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2020?

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Taxation Determination TD 2020/2 Income tax: thin capitalisation – valuation of debt capital for the purposes of Division 820

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Taxation Determination TD 2014/5W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2014?

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Taxation Determination TD 2014/6W Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2014?

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Taxation Determination TD 2014/9W Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2014

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Taxation Determination TD 2014/11W Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2014?

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Taxation Determination TD 2014/4W Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2014?

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Superannuation Contributions Determination SCD 2005/6W Superannuation contributions: if a contribution is paid to an accumulation superannuation fund in one financial year and allocated to a member’s account in a later year, is the contribution a ‘contributed amount’ that must be reported under section 13 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 for the year in which the contribution is paid?

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Superannuation Contributions Determination SCD 98/1W Superannuation contributions: when does a superannuation provider cease to be the holder of the contributions and when can it be said a pension or annuity has ‘begun to be paid’?

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Superannuation Contributions Determination SCD 1999/5W Superannuation contributions: rolled over employer eligible termination payment (ETP)

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Superannuation Contributions Determination SCD 1999/6W Superannuation contributions: what administrative arrangements for further statements and objections will the Commissioner put in place following amendments to the surcharge legislation?

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Superannuation Contributions Determination SCD 98/2W Superannuation contributions: reporting requirements for superannuation providers

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Taxation Determination TD 2020/1 Income tax: value of goods taken from stock for private use for the 2019-20 income year

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Draft Taxation Determination TD 2019/D12 Income tax: is section 951A of the US Internal Revenue Code a provision of a law of a foreign country that corresponds to section 456 or 457 of the Income Tax Assessment Act 1936 for the purpose of subsection 832-130(5) of the Income Tax Assessment Act 1997?

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Draft Fuel Tax Determination FTD 2019/D1 Fuel tax: fuel tax credits – vehicles and satisfying environmental criteria

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Draft Taxation Determination TD 2019/D11 Income tax: where a liability is assumed on acquisition of a CGT asset, is the assumed liability excluded from the cost base of the asset if expenditure on discharge of the liability is deductible?

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Draft Taxation Determination TD 2019/D10 Income tax: can capital gains be included under subparagraph 770-75(4)(a)(ii) of the Income Tax Assessment Act 1997 when calculating the foreign income tax offset limit?

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Draft Taxation Determination TD 2019/D9 Income tax: commercial debt forgiveness – does the exclusion for debts forgiven for reasons of natural love and affection require that the creditor be a natural person?

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Draft Taxation Determination TD 2019/D8 Income tax: what is an ’employee share trust’?

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Draft Taxation Determination TD 2019/D7 Income tax: is the source concept in Division 6 of Part III of the Income Tax Assessment Act 1936 relevant in determining whether a non-resident beneficiary of a resident trust (or trustee for them) is assessed on an amount of trust capital gain arising under Subdivision 115-C of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2019/D6 Income tax: does Subdivision 855-A (or subsection 768-915(1)) of the Income Tax Assessment Act 1997 disregard a capital gain that a foreign resident (or temporary resident) beneficiary of a resident non-fixed trust makes because of subsection 115-215(3)?

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Draft Taxation Determination TD 2019/D5 Income tax: tax incentives for early stage investors: what is an ‘expense’ that is ‘incurred’ for the early stage test?

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Taxation Determination TD 2013/17W Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2013 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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Taxation Determination TD 2012/15W Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2012 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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Taxation Determination TD 2019/12 Income tax: what type of costs are debt deductions within scope of subparagraph 820-40(1)(a)(iii) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2013/15W Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2013-14 financial year?

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Taxation Determination TD 2019/11 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2019-20 income year?

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Taxation Determination TD 2019/10 Income tax: can the debt and equity rules in Division 974 of the Income Tax Assessment Act 1997 limit the operation of the transfer pricing rules in Subdivision 815-B of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2013/4W Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit, for the fringe benefits tax year commencing on 1 April 2013

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Taxation Determination TD 2012/5W Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2012?

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Taxation Determination TD 2019/9 Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986, what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2019?

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Taxation Determination TD 2013/5W Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non remote housing for the fringe benefits tax year commencing on 1 April 2013?

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Taxation Determination TD 2013/6W Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2013?

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Taxation Determination TD 2013/7W Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2013?

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Taxation Determination TD 2013/8W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2013?

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Taxation Determination TD 2013/9W Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2013.

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Taxation Determination TD 2019/8 Income tax: in the definition of ‘financial intermediary business’ what is meant by ‘a business whose income is principally derived from the lending of money’?

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Draft Taxation Determination TD 2019/D4 Income tax: can a company that carries on a business in a general sense as described in TR 2019/1 but whose only activity is renting out an investment property claim the CGT small business concessions in relation to that investment property?

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Goods and Services Tax Determination GSTD 2004/1W Goods and services tax: when will the requirement to hold a tax invoice or adjustment note be waived as a result of a court or tribunal decision?

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Taxation Determination TD 92/153W Income tax: who is a ‘person who holds an office’ as specified in various regulations made under the International Organisations (Privileges and Immunities) Act 1963 ?

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Taxation Determination TD 2019/6 Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2019?

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Taxation Determination TD 2019/5 Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2019?

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Taxation Determination TD 2019/4 Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2019?

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Taxation Determination TD 2019/3 Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2019?

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Draft Taxation Determination TD 2019/D1 Income tax: what is a ‘restructuring’ for the purposes of subsection 125-70(1) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2013/13W Income tax: is a payment by a complying superannuation fund (first fund) to another complying superannuation fund of a superannuation lump sum arising from the full commutation of a superannuation income stream paid to a person as a beneficiary of a deceased member of the first fund, a ‘roll-over superannuation benefit’ for the purpose of section 306-10 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2000/28W Income tax: what is the method for valuing fixed term pensions other than purchased pensions for the purposes of the reasonable benefit limits (RBLs)?

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Taxation Determination TD 2000/29W Income tax: what is the method of calculating the capital value of purchased pensions not payable for life for the purposes of the reasonable benefit limits (RBLs)?

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Taxation Determination TD 1999/36W Income tax: should salary continuance benefits, paid to a member of a superannuation fund as a result of having a temporary disability, be reported for Reasonable Benefit Limits (RBL) purposes?

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Taxation Determination TD 96/33W Income tax: what is the standard indexation rate determined by the Commissioner that applies to a financial year for the purposes of calculating the Reasonable Benefits Limits (RBLs) stated in Subdivision A of Division 14 of Part III of the Income Tax Assessment Act 1936?

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Taxation Determination TD 2013/3W Income tax: value of goods taken from stock for private use for the 2012-13 income year

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Taxation Determination TD 2019/1 Income tax: what constitutes ‘use’ (and potentially first use) of a mining, quarrying or prospecting right, that is a depreciating asset, for the purposes of subsection 40-80(1) of the Income Tax Assessment Act 1997?

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Draft Goods and Services Tax Determination GSTD 2018/D1 Goods and services tax: determining the creditable purpose of acquisitions in a credit card issuing business

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Taxation Determination TD 93/235W Income tax: capital gains: how are grants of easements treated for the purposes of the capital gains tax (CGT) provisions of the Income Tax Assessment Act 1936?

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Taxation Determination TD 93/236W Income tax: capital gains: does the principal residence exemption apply to the amount received for the granting of an easement or profits à prendre over land adjacent to a dwelling?

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Taxation Determination TD 93/79W Income tax: capital gains: if a taxpayer owns pre-CGT land and trees and after 19 September 1985 the taxpayer cuts the trees, are there any CGT consequences arising from the subsequent sale of the timber by the taxpayer?

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Taxation Determination TD 93/81W Income tax: capital gains: a taxpayer owns pre-CGT land and trees. The taxpayer sells timber according to two post-CGT contracts: · a contract for granting the purchaser of the timber the right to enter the taxpayer’s property over a period of time and remove timber as and when required; and · a contract for the sale of the uncut timber.

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Taxation Determination TD 96/35W Income tax: capital gains: when does a person, who on or after 21 September 1989 grants to another a right to cut and remove timber from the grantor’s land, dispose of the right? Is it when the right is granted or when the trees are felled?

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Draft Taxation Determination TD 2018/D6 Income tax: can the debt and equity rules in Division 974 of the Income Tax Assessment Act 1997 limit the operation of the transfer pricing rules in Subdivision 815-B of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2008/20W Income tax: where a taxpayer has supplied or acquired property under an international agreement and that gives rise to a debt interest or an equity interest as defined for the purposes of Division 974 of the Income Tax Assessment Act 1997, does Division 974 bear upon the characterisation to be adopted for the purposes of the application of Division 13 of Part III of the Income Tax Assessment Act 1936 to the transaction?

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Taxation Determination TD 2012/14W Income tax: capital gains: what is the improvement threshold for the 2012-13 income year under section 108-85 of the Income Tax Assessment Act 1997?

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Goods and Services Tax Determination GSTD 2004/3W Goods and services tax: is a supply of rights to accommodation a supply of real property for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?

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Taxation Determination TD 2012/17W Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2012-13 income year?

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Draft Taxation Determination TD 2018/D5 Income tax: what type of costs are debt deductions within scope of subparagraph 820-40(1)(a)(iii) of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2018/D4 Income tax: thin capitalisation – valuation of debt capital for the purposes of Division 820

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Draft Taxation Determination TD 2018/D3 Income tax: will a trust split arrangement of the type described in this draft Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens?

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Taxation Determination TD 93/196W Income tax: do payments received by an employee from an employer in respect of motor vehicle expenses incurred by an employee need to be considered when ascertaining the rebate for personal superannuation contributions to which the employee may be entitled under section 159SZ, and the repealed section 159TL, of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 93/100W Income tax: payment of “equipment royalties” pursuant to a contract entered into prior to 8pm on 18 August 1992.

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Taxation Determination TD 94/79W Income tax: capital gains: if a post-CGT asset bequeathed to a legal personal representative/beneficiary (LPR/B) is disposed of within 12 months of the LPR/B’s acquisition, in which circumstances is indexation available?

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Taxation Determination TD 2009/20W Income tax: where the net income of a partnership (determined in accordance with section 90 of the Income Tax Assessment Act 1936) includes Foreign Investment Fund (FIF) income, will an Australian resident taxpayer which is assessable on its share of the net income under section 92 be entitled to a FIF exemption under subsection 519B(2) of that Act for any relevant proportion of their share of the partnership’s net income?

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Taxation Determination TD 94/50W Income tax: are legal fees and other professional fees incurred in relation to the construction of an infrastructure facility able to be financed by infrastructure borrowings under section 159GZZZZA of the Income Tax Assessment Act 1936?

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Taxation Determination TD 94/27W Income tax: does ‘separate net income’ include the imputation credits attached to franked dividends?

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Taxation Determination TD 2012/9W Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2012?

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Draft Taxation Determination TD 2018/D2 Income tax: what constitutes ‘use’ (and potentially first use) of a mining, quarrying or prospecting right, that is a depreciating asset, for the purposes of subsection 40-80(1) of the Income Tax Assessment Act 1997?

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Self Managed Superannuation Funds Determination SMSFD 2013/2W Self Managed Superannuation Funds: does a payment made as a result of a commutation of an account based pension count towards the minimum annual amount required to be paid under paragraph 1.06(9A)(a) of the Superannuation Industry (Supervision) Regulations 1994?

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Self Managed Superannuation Funds Determination SMSFD 2014/1W Self Managed Superannuation Funds: does a payment made as a result of a commutation of an account based pension that is a transition to retirement income stream count towards the minimum and maximum annual payment amounts set out in the SIS Regulations for such a pension?

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Taxation Determination TD 2018/7 Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2018?

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Taxation Determination TD 2018/6 Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2018-19 financial year?

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Taxation Determination TD 2012/16W Income tax: what is the car limit for the 2012-13 financial year?

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Taxation Determination TD 94/8W Income tax: how is the proportion of a lump sum payment on termination of employment that relates to unused annual leave that accrued in respect of service before 18 August 1993 calculated for the purposes of section 159S of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 2018/D1 Income tax: schemes that limit a taxable presence in Australia under section 177DA of the Income Tax Assessment Act 1936 – meaning of ‘directly in connection with’

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Taxation Determination TD 2012/3W Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2012?

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Taxation Determination TD 2012/4W Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986, what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2012?

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Taxation Determination TD 2012/6W Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2012?

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Taxation Determination TD 2012/7W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2012?

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Taxation Determination TD 2018/4 Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2018?

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Taxation Determination TD 2018/3 Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2018

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Taxation Determination TD 2018/2 Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2018?

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Taxation Determination TD 2018/1 Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2018?

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Taxation Determination TD 2002/16W Income tax: what are the obligations under the Income Tax Assessment Act 1936 where a business chooses to keep some of its records as encrypted information?

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Taxation Determination TD 2017/26 Income tax: employee share schemes – when a dividend equivalent payment is assessable to an employee as remuneration

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Taxation Determination TD 2017/25 Income tax: can a foreign resident elect to treat their interest in a limited partnership as an interest in a foreign hybrid limited partnership under paragraph 830-10(2)(b) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2017/24 Income tax: where an amount included in a beneficiary’s assessable income under subsection 99B(1) of the Income Tax Assessment Act 1936 (ITAA 1936) had its origins in a capital gain from non-taxable Australian property of a foreign trust, can the beneficiary offset capital losses or a carry-forward net capital loss (‘capital loss offset’) or access the CGT discount in relation to the amount?

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Taxation Determination TD 2017/23 Income tax: does the residency assumption in subsection 95(1) of the Income Tax Assessment Act 1936 (ITAA 1936) apply for the purpose of section 855-10 of the Income Tax Assessment Act 1997 (ITAA 1997), which disregards certain capital gains of a trust which is a foreign trust for CGT purposes?

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Taxation Determination TD 2017/20 Income tax: is a person who is not a beneficiary of the trust capable of having a distribution made to them for the purposes of section 272-60 of Schedule 2F to the Income Tax Assessment Act 1936?

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Draft Goods and Services Tax Determination GSTD 2017/D1W – Withdrawal Goods and services tax: what is excluded from being second-hand goods by paragraph (b) of the definition of that term in Division 195 of the A New Tax System (Goods and Services Tax) Act 1999?

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Taxation Determination TD 92/131W Income tax: property development: are tender costs to be included in the ‘estimated profits basis’ calculation under Taxation Ruling IT 2450 and spread over the life of a long-term construction contract, or are they deductible under subsection 51(1) of the Income Tax Assessment Act 1936 in the year in which they are incurred?

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Taxation Determination TD 92/186W Income tax: property development: can a construction contract which runs for less than twelve months be regarded as a long-term construction contract for the purposes of Taxation Ruling IT 2450?

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Taxation Determination TD 2017/22 Income tax: where an Australian corporate tax entity is a beneficiary of a trust, can the trust ‘hold’ a direct control interest (within the meaning of section 350 of the Income Tax Assessment Act 1936) in a foreign company for the purpose of Subdivision 768-A of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2017/21 Income tax: where an Australian corporate tax entity is a partner in a partnership, can the partnership ‘hold’ a direct control interest (within the meaning of section 350 of the Income Tax Assessment Act 1936) in a foreign company for the purpose of Subdivision 768-A of the Income Tax Assessment Act 1997?

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Taxation Determination TD 94/87W Income tax: property development: where the estimated profits method of recognising income from long-term construction contracts (Taxation Ruling IT 2450) is adopted, how is an estimated ‘ultimate loss’ arising under a contract to be recognised?

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Taxation Determination TD 94/65W Income tax: property development: is a ‘management reserve’ taken into account in calculating notional taxable income under the estimated profits basis of returning income from a long term construction contract?

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Taxation Determination TD 94/39W Income tax: property development: can costs incurred and income derived under the terms of a long-term construction contract be returned on a completed contract basis?

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Taxation Determination TD 93/230W Income tax and fringe benefits tax : is a camping allowance assessable under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) or under Division 6 of the Income Tax Assessment Act 1936 (ITAA)?

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Taxation Determination TD 93/174W Income tax: does the receipt of a travel allowance automatically entitle an employee to a deduction for travel expenses under section 8-1 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 96/7W Fringe benefits tax: is fringe benefits tax (FBT) payable on meals and accommodation provided to employees who work at remote construction sites, where the accommodation is not the usual place of residence of the employee?

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Goods and Services Tax Determination GSTD 2017/1 Goods and services tax: when is the supply of a credit card facility GST-free under paragraph (a) of Item 4 in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

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Taxation Determination TD 2017/19 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2017-18 income year?

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Taxation Determination TD 2017/18 Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2017-18 financial year?

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Taxation Determination TD 2017/17 Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2017 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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Taxation Determination TD 2017/16 Income tax: capital gains: what is the improvement threshold for the 2017-18 income year under section 108-85 of the Income Tax Assessment Act 1997?

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CGT Determination Number 59 TD 59W Capital Gains: Where a dwelling is erected on pre-CGT land, is an election required under subsection 160ZZQ(5) to get the principal residence exemption for the time during which construction takes place?

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CGT Determination Number 44TD 44W Capital Gains: How do sections 160ZL and 160ZM interact with section 308?

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Taxation Determination TD 2017/14 Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2017?

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Taxation Determination TD 2017/13 Income tax: capital gains: if you build a dwelling on land that you acquired before 20 September 1985 (‘pre-CGT’), are you required to make a choice under section 118-150 of the Income Tax Assessment Act 1997 (ITAA 1997) to get the main residence exemption?

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CGT Determination Number 45 TD 45W Capital Gains: What are the CGT consequences of the acquisition by one of two tenants in common of the interest of the other tenant in common?

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Taxation Determination TD 92/182W Income tax: a taxpayer appoints another person as a joint signatory to operate a bank account in the taxpayer’s name, if she becomes ill or is absent from Australia for any length of time. The taxpayer retains sole beneficial entitlement to the money in the bank account. Is the appointee assessable on any of the interest income derived?

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Taxation Determination TD 92/106W Income tax: who should be assessed to interest earned on a joint bank account?

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Taxation Determination TD 93/148W Income tax: are monetary gifts received by a child or any interest earned on investing such money treated as ‘excepted assessable income’?

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Taxation Determination TD 98/26W Income tax: what is the approved form and manner of lodgment for an election to roll-over an eligible termination payment?

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Taxation Determination TD 2017/11 Income tax: who should be assessed to interest on bank accounts?

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Taxation Determination TD 94/66W Income tax: if the trustee of a unit trust is ‘the owner’ of a ‘unit of industrial property’ (UIP) under Division 10B of Part III of the Income Tax Assessment Act 1936, is a unit holder in that trust entitled to a deduction under Division 10B in respect of that UIP?

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Taxation Determination TD 2002/21W Income tax: how do the transitional measures in the Corporations Act 2001 (‘Corporations Act’) impact upon the definition of a financial entity for the purposes of Division 820 of the Income Tax Assessment Act 1997 (‘ITAA 1997’)?

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Taxation Determination TD 92/140W Income tax: in Division 16D of Part III of the Income Tax Assessment Act 1936 , what does effective life mean in applying the tests of a qualifying arrangement to items of second hand property?

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Taxation Determination TD 93/93W Income tax: will a section 160AB rebate continue to apply to interest derived from State Bank Victoria Deposit Stock issued before 1 November 1968 if the interest is paid by the Commonwealth Bank of Australia?

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Taxation Determination TD 92/193W Income tax: is the interest component of Household Support repayments, under the States and Northern Territory Grants (Rural Adjustment) Act 1988, an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936(ITAA)?

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Taxation Determination TD 92/125W Income tax: Property Development Industry (PDI) Cell: what is the purpose of the PDI Cell?

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Taxation Determination TD 1999/25W Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – what conditions need to be satisfied before a resident company can raise finance by the issue of debentures through a ‘non-resident borrowing subsidiary’ in another country?

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Taxation Determination TD 94/81W Income tax: where an ‘infrastructure facility’ is constructed or acquired by an unincorporated joint venture which is not a general law partnership, what is the nature of each joint venture participant’s interest in that property as to ‘ownership’, ‘use’ and ‘effective control of the use’ thereof for the purposes of paragraph 159GZZZZB(1)(a) of the Income Tax Assessment Act 1936?

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Taxation Determination TD 94/45W Income tax: may the material contained in the 1985, or earlier, ATO Assessing Handbooks be relied on as evidence of ATO’s interpretation, policy or practice in respect of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 2007/D5 Income tax: consolidation: does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 apply in determining whether distributions by the liquidator of a head company represent ‘income derived’ by the head company for the purposes of section 47 of the Income Tax Assessment Act 1936?

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Taxation Determination TD 2006/35W Income tax: is a non-member spouse who is under 55 years of age entitled to a rebate under section 159SM or section 159SU of the Income Tax Assessment Act 1936 when a superannuation pension or ‘eligible annuity’ is split pursuant to an agreement or court order on marriage breakdown on a specified percentage basis?

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CGT Determination Number 23 TD 23W Capital Gains: Can incidental costs incurred after an asset is disposed of form part of the cost base of the asset?

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Taxation Determination TD 93/78W Income tax: capital gains: under what circumstances will Divisions 10 and 11 of Part IIIA of the Income Tax Assessment Act 1936 apply to options or rights to acquire shares issued by a company to an existing shareholder?

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Taxation Determination TD 98/18W Income tax: what are sufficient instructions to enable a payer to make eligible termination payments and what are the record retention requirements for these instructions?

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Taxation Determination TD 98/5W Income tax: when calculating separate net income for the purposes of claiming spouse rebate (a) can the cost of work related child care or travel be taken into account; and (b) do the substantiation rules apply?

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Taxation Determination TD 97/18W Income tax: life assurance companies – apportionment of current year deductions between classes of assessable income

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Taxation Determination TD 97/4W Income tax: how are business profits or losses calculated under Article 4 of Annex D (‘the Taxation Code’) to the Treaty between Australia and the Republic of Indonesia on the Zone of Cooperation in an Area between the Indonesian Province of East Timor and Northern Australia (‘the Timor Gap Treaty’)?

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Taxation Determination TD 95/26W Income tax: can the value of an annuity contract be amortised over the effective life of the annuity and the amortisation expense deducted from the annuity income when calculating the separate net income of a dependant under section 159J of the Income Tax Assessment Act 1936?

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Taxation Determination TD 2017/10 Income tax: capital gains: can costs that you incur after a CGT event happens be ‘related to’ that CGT event for the purpose of working out your incidental costs?

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Taxation Determination TD 2011/2W Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2011?

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Taxation Determination TD 2011/3W Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2011?

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Taxation Determination TD 2011/6W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2011?

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Taxation Determination TD 2011/4W Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2011?

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Taxation Determination TD 2011/5W Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2011?

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Taxation Determination TD 94/13W Income tax: are levies paid by wheatgrowers to the ‘Wheat Industry Fund’, as provided for by the Wheat Marketing Act 1989 and associated legislation, deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ? Are refunds of ‘equity’ from this Fund assessable income under subsection 25(1)?

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Taxation Determination TD 2017/8 Income tax: is the cost of travelling to have a tax return prepared by a ‘recognised tax adviser’ deductible under section 25-5 of the Income Tax Assessment Act 1997 (ITAA 1997)?

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Taxation Determination TD 2017/7 Income tax: can freshwater crayfish be trading stock and, if so, can you use a reasonable estimate of the number of freshwater crayfish to value them under Subdivision 70-C of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2017/6 Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2017?

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Taxation Determination TD 2017/5 Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2017

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Taxation Determination TD 2017/4 Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2017?

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Taxation Determination TD 2017/3 Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2017?

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Taxation Determination TD 94/92W Income tax: is the cost of travelling for the purpose of having a tax return prepared by a ‘recognised professional tax adviser’, an allowable deduction under section 69 of the Income Tax Assessment Act 1936.

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Draft Goods and Services Tax Determination GSTD 2017/D1 Goods and services tax: what is excluded from being second-hand goods by paragraph (b) of the definition of that term in Division 195 of the A New Tax System (Goods and Services Tax) Act 1999?

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Taxation Determination TD 92/105W Income tax: is eligible training expenditure as defined in the Training Guarantee (Administration) Act 1990 incurred by an employer who carries on business an allowable income tax deduction?

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CGT Determination Number 31 TD 31W Capital Gains: How are insurance policy proceeds treated when received in respect of lost or destroyed assets?

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CGT Determination Number 5 TD 5W Capital Gains: Are intangible improvements caught by subsection 160P(6)?

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Taxation Determination TD 93/98W Income tax: when do the final royalty withholding tax provisions first apply?

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Taxation Determination TD 93/102W Income tax: does a person cease to be engaged in a course of full-time education for the purposes of the pro-rating of the tax-free (zero rate) threshold when the person joins the Australian Defence Force Academy?

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Taxation Determination TD 1999/6W Income tax: what is the purpose of sections 279E and 289A of the Income Tax Assessment Act 1936 (ITAA 1936)?

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Taxation Determination TD 93/25W Income tax: are payments to concrete pump truck operators within the building and construction industry liable to deductions of tax under the Prescribed Payments System (PPS)?

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Taxation Determination TD 98/25W Income tax: capital gains: is there a CGT event when an investor pays the final instalment under the Commonwealth Bank of Australia (CBA) and Telstra public share offers and the shares are transferred to the investor?

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Taxation Determination TD 98/16W Income tax: capital gains: what are the capital gains consequences for an Australian resident individual shareholder who transfers their original allocation of shares in AMP Limited to a related party?

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Taxation Determination TD 98/15W Income tax: capital gains: what are the capital gains consequences for an Australian resident individual shareholder who sells their original allocation of shares in AMP Limited?

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Taxation Determination TD 98/2W Income tax: capital gains: what are the taxation consequences for an individual resident shareholder who accepted the share buy-back offer made by the Commonwealth Bank of Australia (CBA) on 1 December 1997?

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Goods and Services Tax Determination GSTD 2006/2W Goods and services tax: does an Australian entity make a taxable supply when it supplies repair services under a warranty given by a non-resident manufacturer?

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CGT Determination Number 12 TD 12W Capital Gains: What is the consideration for the acquisition of an asset purchased at the expiry of a lease agreement?

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Taxation Determination TD 2017/1 Income tax: capital gains: can intangible capital improvements made to a pre-CGT asset be a separate asset for the purpose of subsections 108-70(2) or (3) of the Income Tax Assessment Act 1997 (ITAA 1997)?

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Taxation Determination TD 2017/1 Income tax: capital gains: can intangible capital improvements made to a pre-CGT asset be a separate asset for the purpose of subsections 108-70(2) or (3) of the Income Tax Assessment Act 1997 (ITAA 1997)?

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Taxation Determination TD 94/32W Income tax: capital gains: where no amount of money or other consideration is given for the acquisition of any of the rights, or an interest in any of the rights, under a policy of life assurance, and the person acquiring such rights is not the original beneficial owner, will subsection 160ZH(9) of the Income Tax Assessment Act 1936 deem market value consideration in subsection 160ZZI(3)?

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Taxation Determination TD 94/31W Income tax: capital gains: what is meant by the term “original beneficial owner” as used in subsection 160ZZI(3) of the Income Tax Assessment Act 1936 (the Act)?

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Taxation Determination TD 94/33W Income tax: capital gains: is exemption under section 160ZZI of the Income Tax Assessment Act 1936 limited to the disposal of the right under a policy of life assurance that results from those acts, transactions or events listed in subsection 160ZZI(4)?

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Taxation Determination TD 2002/5W Income tax: what is a ‘distribution line’ in the electricity distribution industry for the purposes of the expression ‘depreciating assets’ in section 40-100 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 92/200W Income tax: for a lump sum or eligible termination payment rebate under section 159SA of the Income Tax Assessment Act 1936 (ITAA), does ‘the rate of tax’ for a primary producer refer to the notional rate under subsection 12(2) and subsection 12(3) of the Income Tax Rates Act 1986 (ITR)?

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Taxation Determination TD 92/189W Income tax: under an employee share acquisition scheme, an employee is allotted partly paid shares which are subject to a restriction on disposal in terms of subsection 26AAC(15). Several years later, the employee is made redundant and pays the balance of the issue price of the shares so that the restriction on disposal ceases. Is any ‘excess’ of the market value of the shares (at the time the restriction ceases) over their cost of acquisition treated concessionally as an eligible termination payment?

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Taxation Determination TD 2007/3W Income tax: is a deduction allowable to complying superannuation funds, under section 279 of the Income Tax Assessment Act 1936, for insurance premiums attributable to the provision of benefits for members in the event of temporary disability longer than two years?

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Taxation Determination TD 2006/34W Income tax: will the Commissioner exercise his discretion under subsection 27H(3) of the Income Tax Assessment Act 1936 in determining the deductible amount in relation to a superannuation pension or ‘eligible annuity’ split pursuant to an agreement or court order on marriage breakdown?

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Taxation Determination TD 93/157W Income tax: has a person stopped full-time education for the first time during the year of income if that person completed secondary education at the end of the school year and could not obtain enrolment in a further course of full-time education until after 30 June?

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Taxation Determination TD 93/158W Income tax: can a trustee of a deceased partner’s estate be a party to a joint election for roll-over relief under subsection 59AA(2C) of the Income Tax Assessment Act 1936 where there has been a change in ownership or interest in depreciated property due to the death of the partner?

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Taxation Determination TD 2001/17W Income tax: capital gains: if a company transferred a net capital loss under Subdivision 170-B of the Income Tax Assessment Act 1997: (a) when do the adjustments required by section 170-175 or 170-180 to the cost base and reduced cost base of a group company’s interest in the loss company or the gain company take effect; and (b) what happens if a subvention payment (loss company) or a tax benefit (gain company) that would otherwise be taken into account in determining the amount of any adjustment, is no longer reflected in the market value of an interest at the time a CGT event happens to it because the subvention payment or tax benefit has been distributed as a dividend?

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Taxation Determination TD 2000/27W Income tax: can a company satisfy the requirements of section 80A or section 80E of the Income Tax Assessment Act 1936 if 50% or more of its shares are held by the trustee(s) of a discretionary trust(s)?

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Taxation Determination TD 1999/64W Income tax: capital gains: what are the consequences for taxpayers who make a capital gain on the conversion of their Wheat Industry Fund units to shares in AWB Limited?

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Taxation Determination TD 1999/65W Income tax: capital gains: how do you calculate the cost base of a Wheat Industry Fund unit issued to a wheat levy payer from the Fund?

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Taxation Determination TD 93/42W Income tax: employee share acquisition scheme: does section 26AAC of the Income Tax Assessment Act 1936 apply to a situation where shares have been acquired under a scheme by a person who is engaged to provide services on a contract basis?

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Taxation Determination TD 98/1W Income tax: does ‘expenditure on research and development activities’. in subsection 73B(27A) and sections 73C and 73D of the Income Tax Assessment Act 1936, include ‘core technology expenditure’?

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Taxation Determination TD 97/23W Income tax: what is the approved form of an election under subsection 139E(1) of the Income Tax Assessment Act 1936 (‘the Act’) so that it applies to all shares or rights acquired in an income year under a qualifying employee share acquisition scheme?

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Taxation Determination TD 94/88W Income tax: does Division 3B of Part III of the Income Tax Assessment Act 1936 (Division 3B) apply to ordinary shares denominated in foreign currency?

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Taxation Determination TD 2002/28W Income tax: when can a foreign bank elect not to apply Part IIIB of the Income Tax Assessment Act 1936 (ITAA 1936) in calculating the taxable income attributable to the activities of its Australian branch?

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Taxation Determination TD 94/26W Fringe benefits tax: what records of distance travelled are acceptable if the employer did not keep the opening and closing odometer readings for a car for the statutory formula method of calculating car fringe benefits in section 9 of the Fringe Benefits Tax Assessment Act 1986 ?

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Taxation Determination TD 2002/17W Income tax: capital gains: can a shareholder in One.Tel Limited choose to make a capital loss on a share in that company under CGT event G3 (about a liquidator declaring shares worthless) in section 104-145 of the Income Tax Assessment Act 1997 ?

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Taxation Determination TD 2002/3W Income tax: capital gains: can a shareholder in HIH Insurance Limited choose to make a capital loss on a share in that company under CGT event G3 (about a liquidator declaring shares worthless) in section 104-145 of the Income Tax Assessment Act 1997 ?

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Taxation Determination TD 2016/19 Income tax: is a beneficiary of a trust entitled to a deduction under section 25-35 of the Income Tax Assessment Act 1997 for the amount of an unpaid present entitlement to trust income that the beneficiary has purported to write off as a bad debt?

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Taxation Determination TD 2005/7W Income tax: section 8-1 of the Income Tax Assessment Act 1997: capital protected loan facility with a call option writing feature: interest deductibility

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Taxation Determination TD 2005/6W Income tax: section 8-1 of the Income Tax Assessment Act 1997: capital protected loan facility with a trading feature: interest deductibility

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Taxation Determination TD 2005/5W Income tax: section 8-1 of the Income Tax Assessment Act 1997: capital protected loan facility with a reset feature: interest deductibility

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Taxation Determination TD 2005/4W Income tax: section 8-1 of the Income Tax Assessment Act 1997: refinancing a capital protected loan facility: interest deductibility

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Taxation Determination TD 95/59W Income tax: infrastructure borrowings: is a rebate in accordance with section 159GZZZZG available where interest from infrastructure lending is exempt under section 159GZZZZE and is partially exempt under another provision?

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Draft Taxation Determination TD 2016/D7 Income tax: where an Australian corporate tax entity is a beneficiary of a trust, can the trust be taken to ‘hold’ a direct control interest (within the meaning of section 350 of the Income Tax Assessment Act 1936) in a foreign company for the purpose of Subdivision 768-A of the Income Tax Assessment Act 1997

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Draft Taxation Determination TD 2016/D6 Income tax: where an Australian corporate tax entity is a partner in a partnership, can the partnership ‘hold’ a direct control interest (within the meaning of section 350 of the Income Tax Assessment Act 1936) in a foreign company for the purpose of Subdivision 768-A of the Income Tax Assessment Act 1997

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Taxation Determination TD 94/80W Income tax: is an investor who borrows to fund the purchase price of infrastructure borrowings, entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for any interest incurred by the investor for that purpose?

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Taxation Determination TD 94/53W Income tax: what is an appropriate treatment for funds that have been raised under an infrastructure borrowing, but which are not immediately used?

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Taxation Determination TD 94/52W Income tax: can funds be raised through an infrastructure borrowing before expenditure is contractually required to be made for the construction of an infrastructure facility, or the construction or acquisition of a related facility?

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Taxation Determination TD 94/49W Income tax: can convertible notes qualify as infrastructure borrowings?

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Taxation Determination TD 94/51W Income tax: when does the exemption period commence in relation to a direct or indirect infrastructure borrowing?

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Draft Taxation Determination TD 2016/D5 Income tax: where an amount included in a beneficiary’s assessable income under subsection 99B(1) of the Income Tax Assessment Act 1936 (ITAA 1936) had its origins in a capital gain from non-taxable Australian property of a foreign trust, can the beneficiary offset capital losses or a carry-forward net capital loss (‘capital loss offset’) or access the CGT discount in relation to the amount?

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Draft Taxation Determination TD 2016/D4 Income tax: does the residency assumption in subsection 95(1) of the Income Tax Assessment Act 1936 (ITAA 1936) apply for the purpose of section 855-10 of the Income Tax Assessment Act 1997 (ITAA 1997), which disregards certain capital gains of a trust which is a foreign trust for CGT purposes?

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Draft Taxation Determination TD 2016/D4 Income tax: does the residency assumption in subsection 95(1) of the Income Tax Assessment Act 1936 (ITAA 1936) apply for the purpose of section 855-10 of the Income Tax Assessment Act 1997 (ITAA 1997), which disregards certain capital gains of a trust which is a foreign trust for CGT purposes?

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Taxation Determination TD 2016/18 Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker?

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Superannuation Guarantee Determination SGD 94/3W Does the Superannuation Guarantee (Administration) Act 1992 (SGAA) apply to Norfolk Island?

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Taxation Determination TD 2016/17 Income tax: in what circumstances does a contractual right, which is subject to the satisfaction of a condition, become a right to acquire a beneficial interest in a share for the purposes of subsection 83A-340(1) of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2016/D3 Income tax: in what circumstances does a contractual right, which is subject to the satisfaction of a condition, become a right to acquire a beneficial interest in a share for the purposes of subsection 83A-340(1) of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2016/D1 Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker?

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Draft Taxation Determination TD 2016/D2 Income tax: can a foreign resident elect to treat their interest in a limited partnership as an interest in a foreign hybrid limited partnership under paragraph 830-10(2)(b) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2016/15 Income tax: is an employer entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 for the annual fee incurred on an airport lounge membership for use by its employees?

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TD 2016/14 Income tax: is an outgoing incurred by a business taxpayer for a gift provided to a former or current client deductible under section 8-1 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2012/20W Income tax: value of goods taken from stock for private use for the 2011-12 income year

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Taxation Determination TD 2011/20W Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2011 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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Taxation Determination TD 2011/11W Income tax: value of goods taken from stock for private use for the 2010-11 income year

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Taxation Determination TD 2011/13W Income tax: capital gains: what is the improvement threshold for the 2011-12 income year under section 108-85 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2011/17W Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2011-12 income year?

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Taxation Determination TD 2011/18W Income tax: what is the car limit for the 2011-12 financial year?

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Taxation Determination TD 2016/13 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2016-17 income year?

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Taxation Determination TD 2016/12 Income tax: capital gains: what is the improvement threshold for the 2016-17 income year under section 108-85 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2016/10 Income tax: what is the Indicator Lending Rate applicable to capital protected borrowings under subsection 247-20(5) of the Income Tax Assessment Act 1997 and subsection 247-80(4) of the Income Tax (Transitional Provisions) Act 1997?

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Taxation Determination TD 2016/9 Income tax: value of goods taken from stock for private use for the 2015-16 income year

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Taxation Determination TD 2016/8 Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2016-17 financial year?

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Taxation Determination TD 2010/16W Income tax: capital gains: what is the improvement threshold for the 2010-11 income year under section 108-85 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2010/17W Income tax: what is the car limit for the 2010-11 financial year?

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Taxation Determination TD 2010/18W Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2010 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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Taxation Determination TD 2010/19W Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2010-11 income year?

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Taxation Determination TD 2010/2W Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2010?

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Taxation Determination TD 2010/5W Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2010?

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Taxation Determination TD 2010/3W Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2010?

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Taxation Determination TD 2010/4W Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2010?

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Taxation Determination TD 2010/6W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2010?

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Taxation Determination TD 2010/13W Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2010?

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Taxation Determination TD 2008/4W Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2008?

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Taxation Determination TD 2008/18W Income tax: what are the reasonable travel and overtime meal allowance expense amounts for 2008-2009?

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Taxation Determination TD 2008/19W Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2008 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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Taxation Determination TD 2008/6W Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2008?

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Taxation Determination TD 2008/7W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2008?

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Taxation Determination TD 2008/12W Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2008?

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Taxation Determination TD 2008/13W Income tax: capital gains: what is the improvement threshold for the 2008-09 income year under section 108-85 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2008/17W Income tax: what is the car limit for the 2008-2009 financial year?

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Taxation Determination TD 2007/30W Income tax: value of goods taken from stock for private use for the 2007-2008 income year

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Taxation Determination TD 2007/22W Income tax: what is the car limit for the 2007-2008 financial year?

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Taxation Determination TD 2008/3W Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2008?

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Taxation Determination TD 2008/5W Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2008?

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Taxation Determination TD 2007/23W Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2007 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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Taxation Determination TD 2007/6W Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2007?

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Taxation Determination TD 2007/7W Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2007?

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Taxation Determination TD 2007/8W Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2007?

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Taxation Determination TD 2007/17W Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2007?

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Taxation Determination TD 2007/9W Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2007?

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Taxation Determination TD 2007/19W Income tax: capital gains: what is the improvement threshold for the 2007-08 income year under section 108-85 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2007/21W Income tax: what are the reasonable travel and meal allowance expense amounts for 2007-2008?

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Taxation Determination TD 2007/10W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2007?

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Taxation Determination TD 2009/16W Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2009 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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Taxation Determination TD 2009/22W Income tax: value of goods taken from stock for private use for the 2009-10 income year

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Taxation Determination TD 2009/15W Income tax: what are the reasonable travel and overtime meal allowance expense amounts for 2009-10 income year?

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Taxation Determination TD 2009/12W Income tax: capital gains: what is the improvement threshold for the 2009-10 income year under section 108-85 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2009/11W Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2009?

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Taxation Determination TD 2009/9W Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2009?

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Taxation Determination TD 2009/13W Income tax: what is the car limit for the 2009-10 financial year?

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Taxation Determination TD 2009/10W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2009?

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Taxation Determination TD 2009/8W Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2009?

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Taxation Determination TD 2009/7W Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2009?

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Taxation Determination TD 2009/6W Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing 1 April 2009?

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Taxation Determination TD 2008/32W Income tax: value of goods taken from stock for private use for the 2008-09 income year

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Taxation Determination TD 2006/41W Income tax: capital gains: what is the improvement threshold for the 2006-2007 income year under section 108-85 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2006/42W Income tax: what are the thresholds and limits for superannuation amounts in 2006-2007?

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Taxation Determination TD 2006/43W Income tax: what are the reasonable travel and meal allowance expense amounts for 2006-2007?

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Taxation Determination TD 2006/44W Income tax: what is the car limit for the 2006-2007 financial year?

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Taxation Determination TD 2006/45W Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2006 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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Taxation Determination TD 2006/55W Income tax: value of goods taken from stock for private use for the 2006-2007 income year

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Taxation Determination TD 2006/14W Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2006?

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Taxation Determination TD 2006/23W Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2006?

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Taxation Determination TD 2006/24W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2006?

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Taxation Determination TD 2006/37W Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2006?

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Taxation Determination TD 2005/36W Income tax: value of goods taken from stock for private use for the 2005-2006 income year

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Taxation Determination TD 2006/13W Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2006?

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Taxation Determination TD 2006/15W Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2006?

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Taxation Determination TD 2005/20W Income tax: capital gains: what is the improvement threshold for the 2005-06 income year under section 108-85 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2005/21W Income tax: what are the thresholds and limits for superannuation amounts in 2005-2006?

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Taxation Determination TD 2005/30W Income tax: what is the car limit to be used for the 2005-2006 financial year?

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Taxation Determination TD 2005/31W Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2005 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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Taxation Determination TD 2005/32W Income tax: what are the reasonable travel and meal allowance expense amounts for 2005-06?

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Taxation Determination TD 2005/8W Fringe benefits tax: What is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2005?

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Taxation Determination TD 2005/10W Fringe benefits tax: For the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2005?

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Taxation Determination TD 2005/11W Fringe benefits tax: For the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2005?

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Taxation Determination TD 2005/12W Fringe benefits tax: For the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2005?

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Taxation Determination TD 2005/18W Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2005?

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Taxation Determination TD 2005/9W Fringe benefits tax: What are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2005?

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Draft Taxation Determination TD 2014/D3W – Withdrawal Income tax: consolidation: does the exception to the pre rules in paragraph 50(3)(a) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012 apply to an assessment (the assessment for the later income year) in the circumstance described in paragraph 1 of this Taxation Determination?

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Taxation Determination TD 2016/7 Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2016

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Draft Taxation Determination TD 2014/D2W – Withdrawal Income tax: consolidation: under subitem 50(5) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012, does the original 2002 law only apply to the particulars that form part of a head company’s assessment for an income year in respect of a joining entity if the latest notice of assessment for that income year, which relates to subsection 701-55(6) of the original 2002 law in respect of that joining entity, is served on the head company before 12 May 2010?

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Taxation Determination TD 2001/8W Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax (FBT) year commencing on 1 April 2001?

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Taxation Determination TD 2001/11W Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the car parking threshold for the fringe benefits tax (FBT) year commencing on 1 April 2001?

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Taxation Determination TD 2001/7W Fringe benefits tax: what are the indexation factors for valuing non-remote housing for the fringe benefits tax (FBT) year commencing on 1 April 2001?

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Taxation Determination TD 2001/6W Fringe benefits tax: for the purposes of Section 135C of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the exemption threshold for the fringe benefits tax (FBT) year commencing on 1 April 2001?

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Taxation Determination TD 2001/1W Income tax: what is the benchmark interest rate applicable for the year of income commencing on 1 July 2000 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 (‘the Act’) and how is it used?

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Taxation Determination TD 2001/4W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing on 1 April 2001?

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Taxation Determination TD 2001/12W Income tax: capital gains: what is the improvement threshold for the 2001-2002 income year under section 108-85 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2001/18W Income tax: which benchmark interest rate does a private company with a substituted accounting period in lieu of the year of income ending on 30 June use for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 (‘the Act’)?

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Taxation Determination TD 2001/20W Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2001 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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Taxation Determination TD 2001/25W Income tax: value of goods taken from stock for private use

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Taxation Determination TD 2001/15W Income tax: what are the thresholds and limits for superannuation amounts in 2001-2002?

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Taxation Determination TD 2001/5W Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2001?

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Taxation Determination TD 2002/26W Income tax: value of goods taken from stock for private use

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Taxation Determination TD 2002/15W Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2002 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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Taxation Determination TD 2002/14W Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the car parking threshold for the fringe benefits tax (FBT) year commencing on 1 April 2002?

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Taxation Determination TD 2002/6W Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax (FBT) year commencing on 1 April 2002?

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Taxation Determination TD 2002/9W Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2002?

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Taxation Determination TD 2002/7W Fringe benefits tax: what are the indexation factors for valuing non-remote housing for the fringe benefits tax (FBT) year commencing on 1 April 2002?

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Taxation Determination TD 2002/8W Fringe benefits tax: for the purposes of Section 135C of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the exemption threshold for the fringe benefits tax (FBT) year commencing on 1 April 2002?

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Taxation Determination TD 2002/11W Income tax: what are the thresholds and limits for superannuation amounts in 2002-2003?

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Taxation Determination TD 2002/12W Income tax: capital gains: what is the improvement threshold for the 2002-2003 income year under section 108-85 of the Income Tax Assessment Act 1997 ?

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Taxation Determination TD 2002/13W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing on 1 April 2002?

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Taxation Determination TD 2000/26W Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the car parking threshold for the fringe benefits tax (FBT) year commencing on 1 April 2000?

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Taxation Determination TD 2000/30W Fringe benefits tax : what are the indexation factors for valuing non – remote housing for the fringe benefits tax ( FBT ) year commencing on 1 April 2000 ?

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Taxation Determination TD 2000/22W Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the exemption threshold for the fringe benefits tax (FBT) year commencing on 1 April 2000?

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Taxation Determination TD 2000/23W Income tax: what are the thresholds and limits for superannuation amounts in 2000-2001?

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Taxation Determination TD 2000/25W Income tax: capital gains: what is the improvement threshold for the 2000-2001 income year under section 108-85 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2000/19W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing on 1 April 2000?

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