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

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

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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 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 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 92/167W Income tax: where a ‘non-employer sponsored superannuation fund’ has paid tax on a member’s contributions, what can that member do to have the tax recovered to his/her superannuation account if the member is not eligible to claim, or has chosen not to claim, a tax deduction for the contributions?

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Taxation Determination TD 92/170W Income tax: are Household Support payments made under the States and Northern Territory Grants (Rural Adjustment) Act 1988, assessable income under subsection 25(1) or paragraph 26(g) of the Income Tax Assessment Act 1936 (ITAA)?

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Taxation Determination TD 92/100W Explanation of Taxation Determination system

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Taxation Determination TD 92/196W Income tax: if an Australian resident taxpayer provides a tax file number (TFN) or proof of exemption to an investment body after tax has been deducted by that body, when can a refund of the TFN amount deducted be given by the Australian Taxation Office (ATO)?

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Taxation Determination TD 92/110W Income tax: is the cost of attending a fundraising function tax deductible as a gift?

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Taxation Determination TD 92/199W Fringe benefits tax: when should an employer obtain declarations and make elections if a fringe benefits tax return is not required to be lodged?

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Taxation Determination TD 92/149W Income tax: capital gains: if section 160ZZT applies to a shareholder in respect of the disposal of pre-CGT shares in a private company, how is the deemed capital gain determined?

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Taxation Determination TD 92/161W Income tax: property development: if land originally acquired (before 20 September 1985) and used as a farm, is later ventured into a business of subdivision, development and sale, how are the proceeds on the sale of a block returned as assessable income?

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Taxation Determination TD 92/157W Income tax: is the cost of heavy duty clothing such as jeans, drill trousers and drill shirts claimed to be protective clothing deductible as a work expense?

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Taxation Determination TD 92/197W Income tax: is an institution which is established to provide advice and information to disabled persons a public benevolent institution?

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Taxation Determination TD 92/188W Income tax: capital gains: can a shareholder crystallise a capital loss under section 160WA if a liquidator declares that he or she expects to make a distribution during the winding up of a company?

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Taxation Determination TD 92/142W Income tax: what is the opening value of a unit of property, for the purposes of calculating depreciation, if the unit was previously used for purposes other than producing assessable income?

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Taxation Determination TD 92/152W Income tax: is interest withholding tax, or an amount equivalent to interest withholding tax, paid by a borrower on behalf of a foreign lender deductible?

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Taxation Determination TD 92/115W Income tax: capital gains: what is meant by ‘land … used … primarily for private or domestic purposes in association with a dwelling’ in subparagraph 160ZZQ(3)(a)(i)?

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Taxation Determination TD 92/191W Income tax: do the pay-as-you-earn (PAYE) tax instalment deduction provisions of the Income Tax Assessment Act 1936 apply to persons other than common law employees?

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Taxation Determination TD 92/118W Income tax: insurance: can a life assurance company get a deduction for expenditure incurred in deriving foreign income which is exempt under the former section 112B of the Income Tax Assessment Act 1936?

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Taxation Determination TD 92/108W Income tax: foreign income: application of currency conversion rules to foreign exchange gains and losses of a controlled foreign company (CFC).

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Taxation Determination TD 92/116W Income tax: capital gains: when is the grant of the deemed option in paragraph 160ZZC(12)(a) taken to have occurred?

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Taxation Determination TD 92/175W Income tax: capital gains: if a company seeks to carry forward a net capital loss but fails the continuing ownership test, can it rely on the same business test as set out in section 80E?

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Taxation Determination TD 92/130W Income tax: capital gains: does subsection 160ZB(1) exclude from the operation of Part IIIA compensation or damages obtained by a taxpayer for defamation, the loss of support following the (wrongful) death of the taxpayer’s spouse or parent or the professional negligence of a solicitor failing to institute a personal injuries action?

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Taxation Determination TD 92/154W Income tax: are childcare expenses paid by a person for that person’s children deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 92/136W Income tax: can weekly income foregone by employees on the Training and Skills (TASK) program be considered an education expense and, therefore, an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936?

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Taxation Determination TD 92/120W Income tax: insurance: if income tax returns for years before the income year commencing 1 July 1991 are amended to include as assessable income the earned portion of unclosed business, is the basis of calculation of the unearned premium provision (UPP) required to be made using the 365th method as discussed in Taxation Ruling IT 2663?

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Taxation Determination TD 92/177W Income tax: if the construction cost of an eligible building is greater than the sale proceeds of that building, what is the amount of the qualifying expenditure under section 124ZG of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 92/103W Income tax: foreign income: could the Commissioner provide general guidelines on the application of the transfer pricing provisions of Division 13 to non arm’s length loans provided by a controlled foreign company (CFC) resident in a listed country to another CFC resident in the same listed country?

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Taxation Determination TD 92/180W Income tax: if a taxpayer uses a motor vehicle for the purpose of producing assessable income, or in carrying on a business for that purpose, is the taxpayer entitled to a deduction for the cost of replacing the vehicle’s engine?

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Taxation Determination TD 92/163W Income tax: is a taxpayer required to substantiate the first $300 if the aggregate claim for employment-related expenses, car expenses and travel expenses incurred by the taxpayer in producing salary and wages exceeds the $300 limit?

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Taxation Determination TD 92/176W Income tax: can an election under: (a) subsection 122J(4BA) (general mining), or (b) subsection 122JF(3) (quarrying operations), or (c) subsection 124AH(4AA) (petroleum operations), apply to part only of the actual exploration or prospecting expenditure incurred in the year of income?

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Taxation Determination TD 92/107W Income tax: foreign income: are income or profits which are assessable in a listed country considered to be subject to tax in the listed country within the meaning of section 324 if, after the recoupment of prior year losses and other deductions, it is determined by the country that not tax is payable?

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Taxation Determination TD 92/151W Income tax: does subsection 51AE(4) operate to deny a deduction for the cost of a taxpayer’s own meal if the taxpayer, while travelling away from home, also buys a meal for a client?

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Taxation Determination TD 92/141W Income tax: are the rights of a creditor in the following circumstances limited in the manner specified in subsection 51AD(8) of the Income Tax Assessment Act 1936, or capable of being so limited?

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Taxation Determination TD 92/137W Income tax: subsection 51AD(8) of the Income Tax Assessment Act 1936 specifies that section 51AD does not apply to property unless the whole or a predominant part of the cost of acquisition or construction of the property is financed directly or indirectly by non-recourse debt or debts: What is the meaning of ‘predominant’ in that context?

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Taxation Determination TD 92/138W Income tax: can the Commissioner provide examples of circumstances in a company group structure where the acquisition of property is regarded as being indirectly financed by non-recourse debt in terms of subsection 51AD(8) of the Income Tax Assessment Act 1936?

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Taxation Determination TD 92/139W Income tax: would the discretion in subsection 51AD(9) of the Income Tax Assessment Act 1936 be exercised where property is leased to a tax exempt body on commercial terms that would be available to non-exempt lessees, or where the lease is a genuine operating lease?

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Taxation Determination TD 92/111W Income Tax: Is a public library, a public museum or a public art gallery restricted in spending money donated under subparagraph 78(1)(a)(xxvii), to expenditure on the building that houses the library, museum or art gallery?

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