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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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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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 2017/15 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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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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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 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 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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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/D8 Income tax: what is an ’employee share trust’?

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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 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 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 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 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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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 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 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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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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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 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 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 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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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 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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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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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 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 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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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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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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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 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 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 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/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 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 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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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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Taxation Determination TD 2000/20W 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 2000?

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Taxation Determination TD 2000/21W 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 2000?

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Taxation Determination TD 1999/39W Income tax: what is the benchmark interest rate applicable for the year of income commencing on 1 July 1999 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 1999/41W Income tax: value of goods taken from stock for private use

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Taxation Determination TD 1999/44W Fringe benefits tax: what is the exemption threshold for the purposes of subsection 135C(3) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) for the fringe benefits tax (FBT) year commencing on 1 April 1999?

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Taxation Determination TD 1999/29W Income tax: capital gains: what is the improvement threshold for the 1999-2000 income year under section 108-85 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 1999/28W 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 1999?

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Taxation Determination TD 1999/5W 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 (FBT) year commencing on 1 April 1999?

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Taxation Determination TD 1999/27W Income tax: what are the thresholds and limits for superannuation amounts in 1999-2000?

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Taxation Determination TD 1999/4W Fringe benefits tax: what are the indexation factors for valuing non-remote housing and remote area housing for the fringe benefits tax (FBT) year commencing on 1 April 1999?

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Taxation Determination TD 1999/3W 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 1999?

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Taxation Determination TD 1999/2W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing on 1 April 1999?

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Taxation Determination TD 98/21W Income tax: what is the benchmark interest rate applicable for the year of income commencing on 1 July 1998 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 98/17W Income tax: value of goods taken from stock for private use

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Taxation Determination TD 98/12W Income tax: what are the thresholds and limits for superannuation amounts in 1998-99?

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Taxation Determination TD 98/13W Income tax: capital gains: what is the improvement threshold for the 1998-99 income year under section 108-85 of the Income Tax Assessment Act 1997 ?

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Taxation Determination TD 98/6W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing on 1 April 1998?

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Taxation Determination TD 98/7W 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 1998?

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Taxation Determination TD 98/8W 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 1998?

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Taxation Determination TD 98/9W Fringe benefits tax: what are the indexation factors for valuing non-remote housing and remote area housing for the fringe benefits tax (FBT) year commencing on 1 April 1998?

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Taxation Determination TD 98/10W 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 1998?

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Draft Taxation Determination TD 2011/D10W – Notice of Withdrawal Income tax: when considering the application of subsection 159GZZZQ(2) of the Income Tax Assessment Act 1936 to an exiting vendor practitioner-shareholder by a ‘no goodwill’ incorporated professional practice, will the Commissioner consider that the buy-back price is less than the market value of the shares merely because the price is calculated not to reflect the underlying goodwill of the company?

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Taxation Determination TD 2011/26W Income tax: capital gains tax: if a share in a ‘no goodwill’ incorporated professional practice is disposed of for no consideration, will the Commissioner accept, for the purposes of calculating the market value of the share upon a possible application of subsection 116-30(1) of the Income Tax Assessment Act 1997 that the goodwill of the company can be taken to have no value?

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Taxation Determination TD 97/17W 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 1 April 1997?

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Taxation Determination TD 97/16W 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 year commencing 1 April 1997?

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Taxation Determination TD 97/9W 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 1 April 1997?

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Taxation Determination TD 97/10W Fringe benefits tax: what are the indexation factors for valuing non-remote housing and what are the statutory amounts for valuing remote area housing for the fringe benefits tax year commencing 1 April 1997?

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Taxation Determination TD 97/11W Income tax: what are the thresholds and limits for superannuation amounts in 1997-98?

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Taxation Determination TD 97/12W Income tax: capital gains: for the 1997-98 income year: (a) what is the indexation factor for section 160P (major capital improvements to pre-CGT assets) of the Income Tax Assessment Act 1936; and (b) what is the associated indexed cost base threshold?

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Taxation Determination TD 97/8W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing 1 April 1997?

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Taxation Determination TD 96/26W 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 year of tax commencing 1 April 1996?

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Taxation Determination TD 96/27W Fringe benefits tax: what are the indexation factors for valuing non-remote housing and what are the statutory amounts for valuing remote area housing for the fringe benefits tax year commencing 1 April 1996?

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Taxation Determination TD 96/30W Income tax: capital gains: for the 1996-97 income year: (a) what is the indexation factor for section 160P (major capital improvements to pre-CGT assets) of the Income Tax Assessment Act 1936; and (b) what is the associated indexed cost base threshold?

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Taxation Determination TD 96/23W 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 1 April 1996?

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Taxation Determination TD 96/17W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing 1 April 1996?

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Taxation Determination TD 96/25W 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 1 April 1996?

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Taxation Determination TD 96/24W Income tax: what are the new thresholds and limits for superannuation amounts?

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Taxation Determination TD 95/55W 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?

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Taxation Determination TD 95/23W Income tax: capital gains: for the 1995-96 income year: (a) what is the indexation factor for section 160P (major capital improvements to pre-CGT assets) of the Income Tax Assessment Act 1936 ; and (b) what is the associated indexed cost base threshold?

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Taxation Determination TD 95/21W Fringe benefits tax: what are the indexation factors for valuing non-remote housing and what are the statutory amounts for valuing remote area housing for the fringe benefits tax year commencing 1 April 1995?

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Taxation Determination TD 95/19W 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 year commencing 1 April 1995?

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Taxation Determination TD 95/20W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing 1 April 1995?

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Taxation Determination TD 93/123W Income tax: what is the cost price limit for asset improvement for the purposes of subsection 160P(6) for the income year 1993-94 and what is the associated indexation factor?

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Taxation Determination TD 93/66W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing 1 April 1993?

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Taxation Determination TD 93/59W Fringe benefits tax: what are the new 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 year commencing 1 April 1993?

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Taxation Determination TD 93/40W Fringe benefits tax: what are the indexation factors for valuing non-remote housing and what are the values for remote area housing for the fringe benefits tax year commencing 1 April 1993

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Taxation Determination TD 93/41W Fringe benefits tax: living away from home allowance benefits: what is the reasonable food component for expatriate employees?

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Taxation Determination TD 94/56W Income tax: capital gains: for the 1994-95 income year, (a) what is the indexation factor for section 160P (major improvements to pre-CGT assets) of the Income Tax Assessment Act 1936 and (b) what is the associated indexed cost base threshold?

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Taxation Determination TD 94/23W Fringe benefits tax: what is the reasonable food component for expatriate employees for the purposes of Division 7 (Living-Away-From-Home Allowance Fringe Benefits) of the Fringe Benefits Tax Assessment Act 1986 ?

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Taxation Determination TD 94/21W Fringe benefits tax: what are the indexation factors for valuing non-remote housing and what are the statutory amounts for the purposes of valuing remote area housing for the fringe benefit tax year commencing 1 April 1994?

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Taxation Determination TD 94/22W 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 year commencing 1 April 1994?

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Draft Taxation Determination TD 2012/D7W – Withdrawal Income tax: does a receiver who disposes of a CGT asset as the agent for a debtor have an obligation under section 254 of the Income Tax Assessment Act 1936 to retain from sale proceeds sufficient money to pay tax which is or will become due as a result of disposing of that asset?

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Draft Taxation Determination TD 2012/D6W – Withdrawal Income tax: must income tax have been assessed before an agent or trustee has an obligation under section 254 of the Income Tax Assessment Act 1936 to retain sufficient money to pay tax which is or will become due as a result of their agency or trusteeship?

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Taxation Determination TD 2014/21W Income tax: where a right to acquire a beneficial interest in a share is granted subject to shareholder approval, is the right an ‘indeterminate right’ within the meaning of subsection 83A-340(1) of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2015/D6 Income tax: will a dealing between a life insurance company and another entity in relation to a segregated asset(s) of the company, undertaken by the company solely for the purpose of maintaining a pool of assets out of which to discharge its complying superannuation/FHSA life insurance policy liabilities or exempt life insurance policy liabilities, effect the transfer of an asset(s) ‘from’ or ‘to’ the company’s complying superannuation/FHSA asset pool or its segregated exempt assets (within the meaning of Division 320 of the Income Tax Assessment Act 1997)?

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Draft Taxation Determination TD 2015/D5 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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Draft Taxation Determination TD 2015/D4 Income tax: Division 7A: is a release by a private company of its unpaid present entitlement a ‘payment’ within the meaning of Division 7A of Part III of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 2015/D2 – Erratum Income tax: if a retiring partner receives an amount representing their individual interest in the net income of the partnership for an income year, is the amount assessable under section 92 of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 2015/D3 Income tax: consolidation: Division 7A: what is the lodgment day for a private company that is a subsidiary member of a consolidated group for the purposes of subsection 109D(6) of Division 7A of Part III of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 2015/D2 Income tax: if a retiring partner receives an amount representing their individual interest in the net income of the partnership for an income year, is the amount assessable under section 92 of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 2015/D1 Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40(1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?

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Taxation Determination TD 92/181W Income tax: do mutual receipts form part of ‘exempt income’ in the context of general domestic current year losses and undeducted prior year losses?

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Taxation Determination TD 93/73W Income tax: will a strata title body corporate be taxed as a non-profit company if it includes non-profit clauses in its by-laws?

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Taxation Determination TD 93/7W Income tax: under what circumstances is a strata title body corporate required to lodge an income tax return?

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Taxation Determination TD 96/22W Income tax: does the interest payable on late levies represent assessable income of a body corporate?

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Draft Taxation Determination TD 2014/D20 Income tax: will paragraph 974-80(1)(d) of the Income Tax Assessment Act 1997 be satisfied merely because a company has issued a debt interest to a listed property trust within the same stapled property group?

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Draft Taxation Determination TD 2014/D19 Income tax: is the reference to ‘the interest’ as it appears in the phrase at the end of subsection 974 80(2) of the Income Tax Assessment Act 1997 a reference to the interest held by the ‘ultimate recipient’?

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Draft Taxation Determination TD 2014/D18 Income tax: will paragraph 974-80(1)(d) of the Income Tax Assessment Act 1997 be satisfied merely because a non-resident entity has chosen to invest indirectly in a debt interest issued by an Australian resident company and there is one or more equity interests interposed between the non-resident entity and the entity holding the debt interest?

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Draft Taxation Determination TD 2014/D17 Fringe benefits tax: when are the duties of the employment of an employee of a government body exclusively performed in, or in connection with, a public hospital or ‘non-profit hospital’ for the purposes of paragraph 57A(2)(b) of the Fringe Benefits Tax Assessment Act 1986?

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Draft Taxation Determination TD 2014/D10W Income tax: does forex realisation event 4 happen to the debtor under subsection 775-55(1) of the Income Tax Assessment Act 1997 on repayment of a loan taken out prior to the effective date of a choice to use the applicable functional currency and denominated in the same non-AUD currency that later becomes the applicable functional currency?

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Taxation Determination TD 2012/19W Income tax: when is a non-share equity interest ‘issued at or through a permanent establishment’ for the purposes of paragraph 215-10(1)(c) of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2013/D6W – Withdrawal Minerals resource rent tax: can an amount of expenditure incurred by an entity to identify or protect Aboriginal cultural heritage be included in the entity’s pre-mining expenditure for a pre-mining project interest for an MRRT year under section 70-35 of the Minerals Resource Rent Tax Act 2012?

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Draft Taxation Determination TD 2014/D16 Income tax: where a right to acquire a beneficial interest in a share is granted subject to shareholder approval, is the right an ‘indeterminate right’ within the meaning of subsection 83A-340(1) of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2014/D15 Income tax: where a personal services entity receives a payment from a service acquirer in relation to a period, is that payment personal services income within the meaning of subsection 84-5(1) of the Income Tax Assessment Act 1997 notwithstanding during that period the service provider is not providing services to the service acquirer until further called upon?

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Draft Taxation Determination TD 2014/D13 Income tax: is Bitcoin trading stock for the purposes of subsection 70-10(1) of the Income Tax Assessment Act 1997 (ITAA 1997)?

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Draft Taxation Determination TD 2014/D12 Income tax: is Bitcoin a CGT asset for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997 (ITAA 1997)?

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Draft Taxation Determination TD 2014/D11 Income tax: is Bitcoin a ‘foreign currency’ for the purposes of Division 775 of the Income Tax Assessment Act 1997 (ITAA 1997)?

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Draft Taxation Determination TD 2014/D10 Income tax: does forex realisation event 4 happen to the debtor under subsection 775-55(1) of the Income Tax Assessment Act 1997 on repayment of a loan taken out prior to the effective date of a choice to use the applicable functional currency and denominated in the same non-AUD currency that later becomes the applicable functional currency?

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Draft Taxation Determination TD 2014/D9 Income tax: does a United Kingdom resident company (UK Co), that beneficially owns a dividend paid by an Australian resident company (Aus Co), hold directly at least 10 per cent of the voting power in Aus Co for the purposes of Article 10.2(a) of the United Kingdom Convention (the Convention) in the following circumstances: (a) a nominee shareholder owns shares carrying at least 10 per cent of the voting power in Aus Co for the benefit of UK Co; and (b) the nominee undertakes to UK Co to exercise all rights of voting and other privileges attaching to the shares in such manner as UK Co shall direct or approve?

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Draft Taxation Determination TD 2014/D8 Income tax: can the exemption in section 820-39 of the Income Tax Assessment Act 1997 apply to the special purpose finance entity established as part of the ‘securitised licence structure’ used in some social infrastructure Public Private Partnerships?

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Draft Taxation Determination TD 2014/D7 Income tax: are the capital support payments described in this Draft Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2014/D6 Income tax: consolidation: if the conditions in paragraph 50(3)(a) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012 are satisfied and the interim rules apply to an assessment and, on or after 29 June 2012 that assessment is amended to include a new claim which was not previously made in the assessment, do the interim rules apply to the new claim?

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Draft Taxation Determination TD 2014/D5 Income tax: consolidation: if the conditions in subitem 50(5) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012 are satisfied and the original 2002 law applies to an assessment, will a subsequent request by the head company to amend that assessment result in the pre rules applying, by virtue of subitem 50(6), to the entire assessment or only to the subsequent amendment request?

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Draft Taxation Determination TD 2014/D4 Income tax: consolidation: if the conditions in paragraph 50(3)(a) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012 are satisfied and the interim rules apply to an assessment and, on or after 29 June 2012, that assessment was amended to alter a claim made under the original 2010 law, do the interim rules apply to the altered claim?

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Draft Taxation Determination TD 2014/D3 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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Draft Taxation Determination TD 2014/D2 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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Draft Taxation Determination TD 2014/D1 Income tax: can section 177EA of the Income Tax Assessment Act 1936 apply to a ‘dividend washing’ scheme of the type described in this Taxation Determination?

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Draft Taxation Determination TD 2013/D10 Income tax: does a franking credit arise in the franking account of a head company of a consolidated group when a franked distribution is made by an entity that is not a member of the consolidated group to a trust that is a subsidiary member of the consolidated group?

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Draft Taxation Determination TD 2013/D7W – Withdrawal Income tax: in what circumstances is an asset of a complying superannuation fund a segregated current pension asset under section 295-385 of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2013/D9 Income tax: when will Design Expenditure incurred by an R&D entity be included in the cost of a tangible depreciating asset within paragraph 355-225(1)(b) of the Income Tax Assessment Act 1997 (and therefore not able to be deducted under section 355-205)?

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Taxation Determination TD 2013/14W Income tax: what is the meaning of ‘deployment’ in paragraph 23AG(1AA)(d) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 2013/D8 Income tax: can a financial report prepared by an entity in accordance with those accounting standards it is required to apply, but not in accordance with other relevant accounting principles, satisfy paragraphs 230-210(2)(a), 230-255(2)(a), 230-315(2)(a) and 230-395(2)(a) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 92/194W Income tax: for imputation purposes does a ‘frankable dividend’ include a payment made by a private company, that is deemed to be a dividend by virtue of section 108 or section 109 of the Income Tax Assessment Act 1936?

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Taxation Determination TD 93/166W Income tax: in what circumstances must dividends paid in respect of different classes of shares be franked at the same rate to avoid being considered as underfranked?

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Taxation Determination TD 1999/33W Income tax: will a lender under a Land Transport Facilities borrowings agreement be denied deductions in respect of their own funding costs if they lend to the borrower at a lower rate of interest?

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Taxation Determination TD 1999/32W Income tax: is a cash collateralisation arrangement acceptable for parties entering into a Land Transport Facilities borrowings agreement?

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Taxation Determination TD 1999/31W Income tax: does Taxation Determination TD 94/80 apply to the Land Transport Facilities tax offset?

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Draft Taxation Determination TD 93/D94W – Withdrawal Income tax: are lease payments allowable as a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 where a previously owned asset is traded-in on the newly leased asset?

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Taxation Determination TD 96/28W Income tax: can an amount deducted under the Prescribed Payment System (PPS) from a payment to a company be entered into a franking account of the company at the time the deduction is made?

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Draft Taxation Determination TD 2013/D7 Income tax: in what circumstances is an asset of a complying superannuation fund a segregated current pension asset under section 295-385 of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2013/D6 Minerals resource rent tax: can an amount of expenditure incurred by an entity to identify or protect Aboriginal cultural heritage be included in the entity’s pre-mining expenditure for a pre-mining project interest for an MRRT year under section 70-35 of the Minerals Resource Rent Tax Act 2012?

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Draft Taxation Determination TD 2013/D5 Income tax: is the ‘dividend access share’ arrangement of the type described in this Taxation Determination a scheme ‘by way of or in the nature of dividend stripping’ within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 2013/D4 Fringe benefits tax: when an employer reimburses an amount of expenditure incurred by an employee to a third party, under a salary sacrifice (or similar) arrangement with that employee, where that expenditure is notionally subject to Division 35 of the Income Tax Assessment Act 1997 (ITAA 1997), is the amount included under paragraph (a) of the ‘income requirement’ in subsection 35-10(2E) increased when applying the ‘otherwise deductible rule’ in section 24 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

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Draft Taxation Determination TD 2012/D11W – Withdrawal Income tax: does subsection 820-39(3) of the Income Tax Assessment Act 1997 only apply to special purpose entities that have been established for the purpose of carrying on securitisation activity?

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Draft Taxation Determination TD 2013/D2 Income tax: are foreign earnings derived by Australian Defence Force (ADF) members from a period of leave as a result of an accident or illness that occurred while deployed overseas as a member of a disciplined force exempt under section 23AG of the Income Tax Assessment Act 1936 (ITAA 1936)?

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Draft Taxation Determination TD 2013/D3 Income tax: are support payments made by a parent entity to its subsidiary deductible under section 8-1 or section 40-880 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 93/167W Income tax: foreign income – when is Foreign Investment Fund (FIF) income not included in:

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Taxation Determination TD 93/137W Income tax: foreign income (foreign investment funds) – does the phrase ‘assets for use in eligible activities’ in section 500 of the Income Tax Assessment Act 1936 (ITAA) include assets held for use in eligible activities?

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Draft Taxation Determination TD 2013/D1 Income tax: what is the meaning of ‘deployment’ in paragraph 23AG(1AA)(d) of the Income Tax Assessment Act 1936?

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Taxation Determination TD 2006/66W Income tax: capital gains: small business concessions: is the rollover of an eligible termination payment from a discretionary trust to a superannuation fund, in relation to an employee who is also a beneficiary of the trust, a ‘distribution of income or capital’ under subsection 152-55(3) of the Income Tax Assessment Act 1997 for the purposes of the controlling individual test?

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Taxation Determination TD 2006/67W Income tax: capital gains: small business concessions: does a person who has the power to remove the trustee of a discretionary trust and appoint a new trustee control the trust for the purposes of subparagraph 152-30(2)(c)(ii) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2006/79W Income tax: capital gains: small business concessions: is an entity that has a ‘controller’ under section 152-30 of the Income Tax Assessment Act 1997 necessarily a small business CGT affiliate under paragraph 152-25(1)(b) of the Income Tax Assessment Act 1997 of that ‘controller’?

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Taxation Determination TD 2006/64W Income tax: capital gains: can the clause ‘the relevant business ceased to be carried on’ in subparagraph 152-35(a)(ii) of the Income Tax Assessment Act 1997 be satisfied in the case of a taxpayer who sold the business to another?

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Taxation Determination TD 2005/13W Income tax: capital gains: if there is a change in the majority underlying interests in an asset owned by an entity, does the entity’s ownership of the asset start from the change in majority underlying interests for the purpose of applying the tests in paragraphs 152-110(1)(b) and (c) of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2012/D11 Income tax: does subsection 820-39(3) of the Income Tax Assessment Act 1997 only apply to special purpose entities that have been established for the purpose of carrying on securitisation activity?

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Draft Taxation Determination TD 2012/D12 Income tax: can a consolidated special purpose financial report of a head company of a tax consolidated group satisfy clause 1.1 of Schedule 2 to the Income Tax Assessment Regulations 1997 where transactions within the same class are translated using inconsistent methodologies?

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Draft Taxation Determination TD 2012/D10 Income tax: will interest on a full recourse loan be denied deductibility as a consequence of Division 247 of the Income Tax Assessment Act 1997 where that loan is used to prepay interest on another loan which is a capital protected borrowing?

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Draft Taxation Determination TD 2012/D9 Income tax: does ordinary income derived by an individual from allowing wind farming infrastructure to be constructed, operated and accessed on freehold land that they own and use in carrying on a primary production business constitute ‘assessable primary production income’ of that individual for the purposes of Division 392 of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2012/D8 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 period from 1 April 2013 to 31 March 2014

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Taxation Determination TD 93/156W Income tax: is a refund notice an ‘assessment’ for the purposes of the Income Tax Assessment Act 1936 when a taxpayer has a taxable income above the tax-free threshold but is entitled to franking rebates in excess of the amount of tax otherwise payable and a refund notice issues to refund existing PAYE credits to the taxpayer?

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Draft Taxation Determination TD 2012/D7 Income tax: does a receiver who disposes of a CGT asset as the agent for a debtor have an obligation under section 254 of the Income Tax Assessment Act 1936 to retain from sale proceeds sufficient money to pay tax which is or will become due as a result of disposing of that asset?

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Draft Taxation Determination TD 2012/D6 Income tax: must income tax have been assessed before an agent or trustee has an obligation under section 254 of the Income Tax Assessment Act 1936 to retain sufficient money to pay tax which is or will become due as a result of their agency or trusteeship?

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Taxation Determination TD 93/4W Income tax: is a local government councillor who receives an allowance or other remuneration subject to the substantiation requirements of sections 82KZ and sections 82KUA to 82KY in relation to expenses he or she incurs in carrying out council duties?

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Draft Taxation Determination TD 2012/D5 Income tax: for the purposes of paragraph 97(1)(a) of the Income Tax Assessment Act 1936 (ITAA 1936) is a beneficiary’s share of net income worked out by reference to the proportion of the income of the trust estate to which the beneficiary is presently entitled?

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Draft Taxation Determination TD 2012/D4 Income tax: does CGT event E1 or E2 in sections 104-55 or 104-60 of the Income Tax Assessment Act 1997 happen if, pursuant to a valid exercise of a power contained within the trust’s constituent document, the terms of the trust are changed

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Draft Taxation Determination TD 2012/D3 Income tax: does a New Zealand citizen who was present in Australia as the holder of a temporary visa granted under section 32 of the Migration Act 1958 (a Special Category Visa) that ceased to be in effect when they departed Australia still hold a temporary visa for the purposes of paragraph (a) in the ‘temporary resident’ definition in subsection 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997)?

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Taxation Determination TD 96/43W Income tax: where a taxpayer carries on a business of primary production on a property remote from their usual place of residence and employment/business, is a deduction automatically allowable for travel between: (1) the usual place of work and the property; or (2) the usual place of residence and the property?

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Draft Taxation Determination TD 2012/D2 Income tax: capital gains: for the purposes of paragraph 115-228(1)(a) of the Income Tax Assessment Act 1997 can a beneficiary of a trust estate be reasonably expected to receive a share of the net financial benefit referable to a capital gain made by the trust estate in an income year if the fact that the capital gain was made is not established until after the end of the income year?

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Taxation Determination TD 94/D84W – Withdrawal Income tax: foreign income: does a voluntary payment made to a taxing authority exclude income from designated concession income as described in Income Tax Regulation 152D?

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Draft Taxation Determination TD 2012/D1 Income tax: when is income tax of a private company a ‘present legal obligation’ for the purposes of the distributable surplus calculation under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?

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Taxation Determination TD 2008/28W – Withdrawal Income tax: when is income tax of a private company a ‘present legal obligation’ for the purposes of the distributable surplus calculation under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 2011/D12 Income tax: what types of temporary absences from foreign service form part of a continuous period of foreign service under section 23AG of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 2011/D11 Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2011/D9 Income tax: Employee share schemes: If a share in a ‘no goodwill’ professional practice company is acquired by a practitioner-shareholder (or a new practitioner-shareholder), will the Commissioner accept, for the purposes of determining whether that acquisition was at a discount within the meaning of subsection 83A-20(1) of the Income Tax Assessment Act 1997, that the goodwill of the company can be taken to have no value?

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Draft Taxation Determination TD 2011/D10 Income tax: When considering the application of subsection 159GZZZQ(2) of the Income Tax Assessment Act 1936 to an exiting vendor practitioner-shareholder by a ‘no goodwill’ incorporated professional practice, will the Commissioner consider that the buy-back price is less than the market value of the shares merely because the price is calculated not to reflect the underlying goodwill of the company?

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Taxation Determination TD 94/94W Income tax: can subsection 51(2A) of the Income Tax Assessment Act 1936 operate to deny a tax deduction, available to a motor vehicle dealer, for second schedule charges incurred when acquiring new vehicle trading stock?

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Taxation Determination TD 94/93W Income tax: are second schedule charges incurred by a motor vehicle dealer, upon the acquisition from the manufacturer/ importer of a new vehicle, components of cost price for the purposes of calculating the value of that vehicle in terms of subsection 31(1) of the Income Tax Assessment Act 1936?

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Taxation Determination TD 2005/27W Income tax: consolidation: is a unit in a cash management trust a retained cost base asset?

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Taxation Determination TD 2002/19W 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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Taxation Determination TD 92/113W Income tax: foreign income: is a foreign loss quarantined within a partnership?

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Draft Taxation Determination TD 2011/D8 Income tax: does a taxpayer’s purpose of ‘paying their home loan off sooner’ mean that Part IVA of the Income Tax Assessment Act 1936 cannot apply to an ‘investment loan interest payment arrangement’ of the type described in this Taxation Determination?

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Draft Taxation Determination TD 2011/D7 Income tax: Division 7A: do the exclusion rules in Subdivision D of Division 7A of Part III of the Income Tax Assessment Act 1936 (ITAA 1936) necessarily impact on the deemed circumstances arising from Subdivision E of the ITAA 1936 and the consequent operation of Subdivision B of the ITAA 1936?

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Draft Taxation Determination TD 2011/D5 Income tax: will the gain or loss resulting from the expiration, sale, termination or exercise of a hedging financial arrangement to which a hedging financial arrangement election applies be determined and allocated in accordance with subsections 230-300(2) and 230-300(3) of the Income Tax Assessment Act 1997 where that expiration, sale, termination or exercise happens before an occurrence of an event listed in the table in section 230-305 of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2011/D6 Income tax: does the hedge effectiveness test under section 230-365 of the Income Tax Assessment Act 1997 require both retrospective and prospective testing for the purposes of the hedging financial arrangements method?

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Draft Taxation Determination TD 2011/D9W – Notice of Withdrawal Income tax: employee share schemes: if a share in a ‘no goodwill’ professional practice company is acquired by a practitioner-shareholder (or a new practitioner-shareholder), will the Commissioner accept, for the purposes of determining whether that acquisition was at a discount within the meaning of subsection 83A-20(1) of the Income Tax Assessment Act 1997, that the goodwill of the company can be taken to have no value?

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Taxation Determination TD 93/69W Income tax: are police officers entitled to claim a deduction for the cost of meals and liquor provided to informants?

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Taxation Determination TD 93/68W Income tax: how do the substantiation provisions apply in relation to payments made by police officers to informants?

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Taxation Determination TD 93/51W Income tax: is it always necessary for a retailer to make a police complaint before taking into account stock shortages for working out the value of trading stock on hand under subsection 28(1)?

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Draft Taxation Determination TD 2011/D4 Tax administration: what is a general administrative practice for the purposes of protection from administrative penalties and interest charges?

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Draft Taxation Determination TD 2011/D3 Income tax: capital gains tax: will the Commissioner accept that the shares in a ‘no goodwill’ incorporated professional practice have a market value of nil when considering the application of subsection 116-30(1) of the Income Tax Assessment Act 1997 to an admission or exit of a practitioner-shareholder from the practice for no consideration?

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Draft Taxation Determination TD 2011/D2 Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to a scheme designed to convert otherwise assessable interest income into non-assessable non-exempt dividends?

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Draft Taxation Determination TD 2011/D1 Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account?

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Draft Taxation Determination TD 2010/D10 Income tax: Division 7A – payments and loans through interposed entities – factors the Commissioner will take into account in determining the amount of any deemed payment or notional loan arising under section 109T of the Income Tax Assessment Act 1936

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Draft Taxation Determination TD 2010/D9 Income tax: Division 7A – unpaid present entitlements – factors the Commissioner will take into account in determining the amount of any deemed entitlement arising under section 109XI of the Income Tax Assessment Act 1936

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Draft Taxation Determination TD 2010/D7 Income tax: is ‘Australian source(s)’ in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund?

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Draft Taxation Determination TD 2010/D8 Income tax: does the business profits article (Article 7) of Australia’s tax treaties apply to Australian sourced business profits of a foreign limited liability partnership (LLP) where the partners in the LLP are residents of a country with which Australia has entered into a tax treaty and the LLP is treated as fiscally transparent in the country of residence of the partners?

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Taxation Determination TD 2006/60W Income tax: consolidation: is a deferred tax liability recognised and measured in accordance with AASB 1020 (AAS 3) Income Taxes (the 1999 standard) an accounting liability under subsection 705-70(1) where the 1999 standard was not adopted for the recognition and measurement of the liability for financial reporting purposes for the period within which the joining time occurred?

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Taxation Determination TD 2005/19W Income tax: consolidation: does the phrase ‘could be recognised in the joining entity’s statement of financial position’ in subsection 705-90(2) of Income Tax Assessment Act 1997 refer to the application of accounting policies consistent with the established accounting framework in preparing an entity’s notional statement of financial position as at the joining time?

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Draft Taxation Determination TD 2010/D5 Income tax: consolidation: capital gains: does paragraph 40-880(5)(f) of the Income Tax Assessment Act 1997 prevent the deduction, under section 40-880 of that Act, of incidental costs described in subsection 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in acquiring shares in an entity that becomes a subsidiary member of the group, after the entity joins the group?

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Draft Taxation Determination TD 2010/D4 Income tax: consolidation: capital gains: does paragraph 40-880(5)(f) of the Income Tax Assessment Act 1997 prevent the deduction, under section 40-880 of that Act, of incidental costs described in subsection 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in acquiring shares in an entity that becomes a subsidiary member of the group, before the entity joins the group?

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Draft Taxation Determination TD 2010/D6 Income tax: consolidation: capital gains: does paragraph 40-880(5)(f) of the Income Tax Assessment Act 1997 prevent the deduction, under section 40-880 of that Act, of incidental costs described in subsection 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in disposing of shares in a subsidiary member to a non-group entity, after the member leaves the group?

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Taxation Determination TD 93/70W Income tax: 1. are live pearl oysters (Pinctada maxima) used in a business of pearl culture, trading stock for the purposes of Income Tax Assessment Act 1936? 2. What is the value to be allocated to live pearl oysters used in a business of pearl culture pursuant to section 32?

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Taxation Determination TD 93/48W Income tax: is a deduction for borrowing costs allowable under section 67 of the Income Tax Assessment Act 1936 when a loan does not proceed?

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Draft Taxation Determination TD 2010/D3 Income tax: where an equity interest is a financial arrangement which satisfies both subsections 230-45(1) and 230-50(1) of the Income Tax Assessment Act 1997, which provision applies?

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Taxation Determination TD 93/181W Income tax: capital gains: a building acquired pre-CGT is relocated to land acquired post-CGT – can the relocation costs be included in the cost base of the post-CGT land?

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Taxation Determination TD 93/5W Income tax: in which circumstances is the construction cost of an access road incurred by a person carrying on timber operations for the purpose of gaining or producing assessable income an allowable deduction?

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Taxation Determination TD 92/134W Income tax: capital gains : how is a capital gain or loss determined if a dwelling has been occupied as a sole or principal residence for part only of the period of ownership?

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Taxation Determination TD 93/43W Income tax: capital gains: what is the amount of the consideration received in respect of the disposal of an asset where the consideration consists of shares which will be delivered at a later date and decline in value prior to delivery?

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Taxation Determination TD 93/45W Income tax: capital gains: if the parties to a contract for the sale of an asset renegotiate prior to settlement a lesser sum than the consideration originally agreed to, what is the consideration in respect of the resulting disposal and acquisition?

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Taxation Determination TD 95/9W Income tax: capital gains: if an election made for the purposes of subsection 160ZZQ(11) of the Income Tax Assessment Act 1936 covers more than one period of absence from a taxpayer’s sole or principal residence (SPR), is the six year period referred to in subparagraph 160ZZQ(11)(d)(iii) available in relation to each period of absence?

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Draft Taxation Determination TD 2010/D1 Income tax and fringe benefits tax: can a non-resident employer be: (a) required to withhold amounts from salary and wages paid to an Australian resident employee for work performed overseas under section 12-35 of Schedule 1 to the Taxation Administration Act 1953? (b) subject to obligations under the Fringe Benefits Tax Assessment Act 1986 in relation to benefits provided to an Australian resident employee in relation to work performed overseas?

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Taxation Determination TD 96/32W Income tax: capital gains: can an index number for a quarter of a year of income be estimated in calculating the indexation factor under subsection 160ZJ(5) or (5A) of the Income Tax Assessment Act 1936?

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Taxation Determination TD 95/8W Income tax: capital gains: can a subsection 160ZZQ(11A) election made for the purposes of subsection 160ZZQ(11) of the Income Tax Assessment Act 1936 cover more than one period of absence from a taxpayer’s sole or principal residence (SPR)?

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Draft Taxation Determination TD 2010/D2 Income tax: will the exemption in section 102NA of the Income Tax Assessment Act 1936 continue to apply to a unit trust that has become the interposed trust of a stapled group pursuant to Subdivision 124-Q of the Income Tax Assessment Act 1997 if the trustee of the unit trust later gains control (or the ability to control), either directly or indirectly, of operations of an entity that are in respect of a trading business within the meaning of section 102M of the Income Tax Assessment Act 1936?

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Taxation Determination TD 93/37W Income tax: capital gains: where an asset owned by the deceased at the time of death passes to a remainderman on the death of a life tenant, what is the date of acquisition of the asset by the remainderman?

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Taxation Determination TD 92/173W Income tax: capital gains: does subsection 160ZZQ(9) require each spouse to have an interest in each dwelling referred to?

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Taxation Determination TD 2005/16W Income tax: does paragraph 251L(1)(b) of the Income Tax Assessment Act 1936 prevent persons other than registered tax agents from giving advice about a taxation law for a fee?

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Taxation Determination TD 92/183W Income tax: as a result of the New Zealand government’s decision to impose a tax on the income of superannuation funds from 1 April 1990, what amount should be included as assessable income by an Australian resident in receipt of a pension paid out of these funds?

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Taxation Determination TD 95/43W Income tax: capital gains: is a sum obtained by a taxpayer under a trauma insurance policy an exempt capital gain under subsection 160ZB(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 2009/D17 Income tax: treaty shopping – can Part IVA of the Income Tax Assessment Act 1936 apply to arrangements designed to alter the intended effect of Australia’s International Tax Agreements network?

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Draft Taxation Determination TD 2009/D18 Income tax: can a private equity entity make an income gain from the disposal of the target assets it has acquired?

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Draft Taxation Determination TD 2007/D20W – Notice of Withdrawal Income tax: where there is no excess debt under Division 820 of the Income Tax Assessment Act 1997, can the transfer pricing provisions apply to adjust the pricing of costs that may become debt deductions, for example, interest and guarantee fees?

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Draft Taxation Determination TD 2009/D16 Income tax: will a deduction remain allowable under section 8-1 of the Income Tax Assessment Act 1997 where a CGT event happens in relation to a taxpayer’s interest in a section 82KZMG of the Income Tax Assessment Act 1936 forestry managed investment scheme within 4 years after the end of the income year in which the taxpayer first incurred expenditure under the agreement?

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Draft Taxation Determination TD 2009/D13 Income tax: does a failure to plant trees intended to be established under a forestry scheme affect the timing of deductions for expenditure on seasonally dependent agronomic activities where section 8-1(1)(b) of the Income Tax Assessment Act 1997 and section 82KZMG of the Income Tax Assessment Act 1936 have previously been ruled to be satisfied?

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Draft Taxation Determination TD 2009/D15 Income tax: will a deduction remain allowable under subsection 394-10(1) of the Income Tax Assessment Act 1997 where a CGT event happens in relation to a participant’s forestry interest in a forestry managed investment scheme within 4 years after the end of the income year in which the participant first pays an amount under the scheme (subsection 394-10(5) of that Act)?

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Draft Taxation Determination TD 2009/D14 Income tax: does failure to plant all the trees intended to be established under a forestry managed investment scheme covered by Division 394 of the Income Tax Assessment Act 1997 mean that no deduction is allowable under Division 394 in respect of a participant’s initial contribution to the scheme?

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Draft Taxation Determination TD 2009/D15 Income tax: will a deduction remain allowable under subsection 394-10(1) of the Income Tax Assessment Act 1997 where a CGT event happens in relation to a participant’s forestry interest in a forestry managed investment scheme within 4 years after the end of the income year in which the participant first pays an amount under the scheme (subsection 394-10(5) of that Act)?

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Draft Taxation Determination TD 2009/D12 Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to an asymmetric swap scheme?

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Taxation Determination TD 1993/62W Income tax: is a building write-off deduction under Division 10D available to a taxpayer who acquires a building (e.g. house, flat or home unit) in respect of which qualifying expenditure has been incurred by any of its owners?

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Draft Taxation Determination TD 2009/D9 Income tax: does a change of Responsible Entity of a registered agricultural managed investment scheme affect the tax outcomes for participants if the arrangement continues to be implemented in accordance with the relevant product ruling?

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Draft Taxation Determination TD 2009/D11 Income tax: is a payment received by an investor in a non-forestry managed investment scheme upon the winding-up of the scheme, that does not involve the disposal of your interest in the scheme to another person, necessarily ordinary or statutory income under the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2009/D10 Income tax: does the disposal or termination of an interest in a non-forestry managed investment scheme which arises as a result of circumstances outside the control of the taxpayer result in the denial of deductions previously allowed under paragraph 8-1(1)(b) of the Income Tax Assessment Act 1997 in respect of your contributions to the scheme?

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Draft Taxation Determination TD 2008/D15W – Notice of Withdrawal Income tax: (a) are credits for United Kingdom interest withholding tax paid allowable under Article 22.1(a) of the 2003 United Kingdom Convention to an Australian resident financial institution which enters into an arrangement of the kind described in Taxpayer Alert TA 2007/3; and (b) would the Commissioner consider the application of Part IVA of the Income Tax Assessment Act 1936 to the arrangement?

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Draft Taxation Determination TD 2009/D8 Income tax: to obtain a deduction under section 25-90 of the Income Tax Assessment Act 1997 for a cost in relation to a debt interest does the taxpayer have to actually derive a dividend to which section 23AJ of the Income Tax Assessment Act 1936 applies in the same income year as that in which the cost is incurred?

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Draft Taxation Determination TD 2009/D7 Income tax: where an Australian resident taxpayer includes its share of the net income of a partnership in its assessable income under section 92 of the Income Tax Assessment Act 1936, and the net income of the partnership (as determined in accordance with section 90 of that Act) includes Foreign Investment Fund (FIF) income of the partnership, will that taxpayer 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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Draft Taxation Determination TD 2009/D5 Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to an employee savings plan as described in Taxpayer Alert TA 2008/13?

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Draft Taxation Determination TD 2009/D6 Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to a salary deferral arrangement as described in Taxpayer Alert TA 2008/14?

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Draft Taxation Determination TD 2009/D16W – Notice of Withdrawal Income tax: will a deduction remain allowable under section 8-1 of the Income Tax Assessment Act 1997 where a CGT event happens in relation to a taxpayer’s interest in a section 82KZMG of the Income Tax Assessment Act 1936 forestry managed investment scheme within 4 years after the end of the income year in which the taxpayer first incurred expenditure under the agreement?

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Draft Taxation Determination TD 2009/D4 Income tax: consolidation: capital gains: does paragraph 40-880(5)(f) of the Income Tax Assessment Act 1997 prevent the deduction, under section 40-880 of that Act, of incidental costs described in subsection 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in disposing of shares in a subsidiary member to a non-group entity, before the member leaves the group?

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Draft Taxation Determination TD 2009/D3 Income tax: does a taker in default of trust capital have an ‘interest in the trust capital’ for the purposes of CGT event E8 in section 104-90 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 93/82W Income tax: is roll-over relief available under section 160ZZK of the Income Tax Assessment Act 1936 where a taxpayer is forced to dispose of an asset due to an adverse change in the taxpayer’s financial circumstances?

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Draft Taxation Determination TD 2009/D2 Income tax: when is a non-share equity interest ‘issued at or through a permanent establishment’ for the purposes of paragraph 215-10(1)(c) of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2009/D1 Income tax: does the term ‘real property’ in paragraph 855-20(a) of the Income Tax Assessment Act 1997 include a leasehold interest in land?

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Taxation Determination TD 1993/17W Income tax: is a redundancy payment from a redundancy trust, established based on the Building Industry Agreement of 1 October 1987, considered to be a bona fide redundancy payment under section 27F of the Income Tax Assessment Act 1936?

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Taxation Determination TD 1993/14W Income tax: can a payment in lieu of notice, on termination of employment, be treated as a bona fide redundancy payment?

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Draft Taxation Determination TD 2008/D19 Income tax: Division 7A: in exercising the discretion under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936 to substitute an appropriate value for a private company’s assets, can the Commissioner take into account the value of the company’s assets not shown in the company’s accounting records?

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Draft Taxation Determination TD 2008/D18 Income tax: employee share schemes: for the purpose of subsection 139CD(6) of the Income Tax Assessment Act 1936, does a taxpayer become the holder of a beneficial interest in shares merely by acquiring a contractual right to obtain shares in a company (the particular, individual shares not being ascertained at the time)?

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Draft Taxation Determination TD 2008/D17 Income tax: in accounting for a Dividend Re-investment Plan, can a company taint its share capital account for the purposes of Division 197 of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2008/D16 Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower and others?

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Taxation Determination TD 2006/70W Income tax: capital gains: is a bank account or cash on hand included in the numerator of the ‘80% test’ calculation in paragraph 152-40(3)(b) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2006/69W Income tax: capital gains: small business concessions: must a taxpayer receive actual capital proceeds from a CGT event to qualify for the small business retirement exemption under Subdivision 152-D of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2008/D15 Income tax: (a) are credits for United Kingdom interest withholding tax paid allowable under Article 22.1(a) of the 2003 United Kingdom Convention to an Australian resident financial institution which enters into an arrangement of the kind described in Taxpayer Alert TA 2007/3; and (b) would the Commissioner consider the application of Part IVA of the Income Tax Assessment Act 1936 to the arrangement?

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Draft Taxation Determination TD 2008/D14 Income tax: does subsection 974-135(1) of the Income Tax Assessment Act 1997 only apply to a legally enforceable obligation?

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