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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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 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the rebate for personal superannuation contributions to which the employee may be entitled under section 159SZ, and the repealed section 159TL, of the Income Tax Assessment Act 1936 ?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 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 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 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 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 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 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 93/157W Income tax: has a person stopped full-time education for the first time during the year of income if that person completed secondary education at the end of the school year and could not obtain enrolment in a further course of full-time education until after 30 June?

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Taxation Determination TD 93/42W 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 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 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 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 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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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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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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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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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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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 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 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 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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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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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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Taxation Determination TD 93/192W Income tax: does employment, for the purposes of subsection 27A(1), include time spent as a partner for the purpose of calculation of the eligible service period in relation to an eligible termination payment made in consequence of the termination of a person’s employment?

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Taxation Determination TD 93/77W Income tax: is interest paid by an Australian resident to a non-resident government savings bank exempt from withholding tax under paragraph 128B(3)(a) of the Income Tax Assessment Act 1936?

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Taxation Determination TD 93/224W Income tax: what is the approved form and manner of notices required by section 82AAT of the Income Tax Assessment Act 1936 (the ITAA) to be given to the trustees of a superannuation fund by taxpayers who wish to claim a deduction for their personal contributions to the fund?

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Taxation Determination TD 93/19W Income tax: if the Australian Taxation Office (ATO) approves an application to vary tax instalment deductions from salary and wages for a taxpayer who has invested in a negatively geared plan, does this also mean the investment plan has ATO approval?

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Taxation Determination TD 93/197W Fringe benefits tax: when may a benefit be considered to have a small notional taxable value for the purposes of determining whether it is an exempt minor benefit under section 58P of the Fringe Benefits Tax Assessment Act 1986?

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Taxation Determination TD 93/76W Fringe benefits tax: do redeemable vouchers awarded to staff on a regular basis as part of an ongoing incentive scheme qualify as exempt minor benefits in terms of section 58P of the Fringe Benefits Tax Assessment Act 1986?

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Taxation Determination TD 93/179W Income tax: capital gains: if a liquidator’s written declaration was made before 11 November 1991, does the Commissioner have a discretion to accept the statement as valid under section 160WA?

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Taxation Determination TD 93/143W Income tax: in completing a tax agent’s certificate, may the name of the partnership or company be stamped or typed, or must the registered nominee write out the name while signing the certificate?

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Taxation Determination TD 93/193W Income tax: where a trustee is assessed under subsection 98(1) of the Income Tax Assessment Act 1936 and the income of the trust includes prescribed payments, are both the resident beneficiary of the trust who is under a legal disability, as well as the trustee, entitled to prescribed payments system (PPS) credits?

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Taxation Determination TD 93/30W Income tax: does exemption with progression apply in calculating provisional tax when exempt foreign source income is involved?

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Taxation Determination TD 93/225W Income tax: are Tax Instalment Deductions (T.I.D.s) required to be made from director’s fees where the director is also an employee of a related company and it is a condition of employment or appointment that the director’s fees be paid by the director to the related company?

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Taxation Determination TD 93/87W Income tax: should TFN amounts be deducted from that part of a unit trust distribution which is funded by fully franked dividends received by the trust?

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Taxation Determination TD 93/88W Income tax: are TFN amounts deducted from the “tax free income” component of a unit trust distribution?

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Taxation Determination TD 93/74W Income tax: can a payment made to a cleaning contractor by someone not associated with the industry be a ‘prescribed payment’ for the purposes of the prescribed payments system?

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Taxation Determination TD 93/15W Income tax: a taxpayer makes a voluntary admission after lodging a return for 1989-90, 1990-91, 1991-92 or an ‘early balancing’ 1992-93 year which resulted in a liability to pay additional tax under subsection 223(1) of the Income Tax Assessment Act 1936 (ITAA). In what circumstances will we, in accordance with paragraph 23 of Taxation Ruling IT 2517, remit in full the additional tax?

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Taxation Determination TD 93/189W Income tax: can the cost of plant purchased for a specific project, and fully charged to the client, but which is still held after that project was completed and able to be used again, be treated as fully deductible under subsection 51(1) or under the depreciation provisions of the Income Tax Assessment Act 1936?

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Taxation Determination TD 93/34W Income tax and fringe benefits tax: is there a withdrawal of a private ruling by a later inconsistent public ruling if the year of income or fringe benefits tax year to which the private ruling relates has (a) already ended or (b) commenced but not yet ended?

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Taxation Determination TD 93/35W Income tax: capital gains: what are the CGT consequences where an asset, which was acquired by a legal personal representative (LPR) after the death of the deceased, passes to a remainderman on the death of a life tenant?

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Taxation Determination TD 93/56W Income tax: substantiation: car expenses: can the “12% of cost method” under subsection 82KW(3) be used if a car has been obtained by inheritance, gift or prize at no actual cost?

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Taxation Determination TD 93/185W Income tax: is expenditure incurred by a taxpayer in the course of undertaking unpaid work for a charitable organisation deductible?

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Taxation Determination TD 93/139W Income tax: is a payment of money to an eligible ‘umbrella’ organisation under a ‘preferred donation arrangement’ a tax deductible gift if the donor taxpayer or an associate obtains a collateral benefit?

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Taxation Determination TD 93/57W Income tax: are compulsory school enrolment fees deductible under paragraph 78(1)(a)(xv) of the Income Tax Assessment Act 1936 if paid or transferred to a school building fund?

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Taxation Determination TD 93/145W Income tax: is an employee entitled to a deduction for depreciation in relation to an item of plant used for income producing activities when he or she is subsequently reimbursed for the cost of the item?

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Taxation Determination TD 93/38W 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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Taxation Determination TD 93/229W Income tax and fringe benefits tax : can a reimbursement within the meaning of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) fall within the definition of ‘salary or wages’ in subsection 221A(1) of the Income Tax Assessment Act 1936 (ITAA)?

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Taxation Determination TD 93/27W Income tax: can balancing adjustments arising from disposals through intragroup transfers of depreciable assets in a group restructure of wholly owned companies be rolled over?

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Taxation Determination TD 93/124W Income tax: what is the threshold for the goodwill exemption for the income year 1993-94 and what is its associated indexation factor?

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Taxation Determination TD 93/201W Fringe benefits tax: where a housing fringe benefit is provided in a “remote area” to an employee who is also a shareholder and/or director of the employer company, may an employer always elect to use the “statutory amount” available under subsection 29(1) of the Fringe Benefits Tax Assessment Act 1986?

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Taxation Determination TD 93/200W Fringe benefits tax: where a housing fringe benefit is provided in a “remote area” location, to: (a) an employee who is related to the employer, or (b) an employee who is also a shareholder and/or director of the employer company, does the 50% reduction available under subsection 29(1) of the Fringe Benefits Tax Assessment Act 1986 , always apply ?

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Taxation Determination TD 93/239W Income tax: capital gains: where section 160ZZT of the Income Tax Assessment Act 1936 applies to deem that a capital gain has accrued in regard to the disposal of a share in a private company or an interest in a private trust estate, can subsection 160ZD(2) operate to deem that the consideration received in respect of the disposal is an amount equivalent to market value?

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Taxation Determination TD 93/2W Income tax: capital gains: how is the ‘net value’ of a business determined for the purposes of section 160ZZR?

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Taxation Determination TD 93/11W Fringe benefits tax and income tax: is an organisation whose activities are predominantly charitable in nature always a ‘public benevolent institution’?

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Taxation Determination TD 93/128W Income tax: what is the current status of Taxation Rulings IT 2624 and IT 2662 to the extent that they relate to elections and notifications?

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Taxation Determination TD 93/173W Income tax: can participants in the Community Development Employment Program (CDEP) who forgo unemployment benefits still claim the beneficiary rebate?

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Taxation Determination TD 93/155W Income tax: is a salaried trade union official who pays a compulsory weekly levy to general fund for the election of union officials entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 93/162W Income tax: employment agreement: are costs associated with an employment agreement deductible to an employee under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) where the employee commences employment with a new employer?

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Taxation Determination TD 93/163W Income tax: employment agreement: are costs associated with an employment agreement deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to an employee in an existing employment relationship where either: * the agreement is extended after its term is concluded; or * the conditions are changed; or * the agreement is renewed following the expiry of the fixed term of the original agreement?

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Taxation Determination TD 93/164W 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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Taxation Determination TD 93/165W Fringe benefits tax: employment agreement: does the payment or the reimbursement of costs, incurred by an employee in association with an employment agreement, give rise to a liability under the Fringe Benefits Tax Assessment Act 1986 (FBTAA) to the employer?

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Taxation Determination TD 93/176W Income tax: is the amount received from the sale of vendor shares by a bona-fide prospector, who received the shares as consideration for the sale of mining tenements, exempt in terms of sub paragraph 23(pa) or subsection 160L(7) of the Income Tax Assessment Act 1936?

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Taxation Determination TD 93/228W Income tax: a salon owner licences a hairdresser to use certain hairdressing facilities and purports to engage the hairdresser as an independent contractor. Do the Pay-As-You-Earn (PAYE) provisions of the Income Tax Assessment Act 1936 apply to payments made by the salon owner to the hairdresser for work performed?

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Taxation Determination TD 93/120W Income tax: capital gains: section 160A and subsections 160M(6) and 160M(7) of the Income Tax Assessment Act 1936 were amended by Taxation Laws Amendment Act (No 4) 1992 with effect from 25 June 1992. Are there any CGT consequences arising from the transfer of section 80G or section 160ZP losses after that date?

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Taxation Determination TD 93/44W Income tax: capital gains: what is the amount of the consideration in respect of the disposal of an asset by a taxpayer where consideration is actually received but an amount is later paid out by way of damages?

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Taxation Determination TD 93/9W Income tax: operation of section 170AA and section 223 in relation to the application provisions of Taxation Ruling IT 2682: payments made under interest rate swap contracts

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Taxation Determination TD 93/233W Income tax: is the allotment of shares as consideration for services performed by another party on research and development activities expenditure incurred under section 73B of the Income Tax Assessment Act 1936 (ITAA)?

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Taxation Determination TD 93/104W Income tax: in complying with the substantiation provisions relating to a motor vehicle expense claim, how may the cost of fuel be calculated when no documentary evidence is maintained?

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Taxation Determination TD 93/23W Income tax: are cartons, containers, labels and packing materials used by fruit and vegetable producers in the marketing and distribution of their produce, trading stock of the producers?

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Taxation Determination TD 93/18W Income tax: what factors does a taxpayer need to consider in deciding between the cash and accruals methods of accounting for income for taxation purposes?

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Taxation Determination TD 93/160W Income tax: Foreign Income (FI) Cell: what is the purpose of the FI Cell and what are its objectives?

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Taxation Determination TD 93/105W Income tax: property development: is voluntary demolition of a building ‘destruction’ for the purposes of section 124ZK of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 93/85W Income tax: property development: how are indirect costs apportioned for the purposes of calculating depreciation on plant under section 54 of the Income Tax Assessment Act 1936 and a deduction for capital expenditure on certain buildings under Division 10D of Part III of the Act?

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Taxation Determination TD 93/177W Income tax: motor vehicle substantiation: does the 5000 kilometre limit in section 82KX of the Income Tax Assessment Act 1936 relate to the distance travelled by the car or by the taxpayer?

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Taxation Determination TD 93/152W Income tax: if a moneylender (A) sells its loan book to a taxpayer (B) and later B writes off some of the debts in the loan book as bad, can B claim those bad debts as deductions under paragraph 63(1)(b)?

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Taxation Determination TD 93/144W Income tax: can a taxpayer who uses a motor cycle for income producing purposes use the ‘cents per kilometre’ method to calculate the amount of a deduction for motor cycle expenses?

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Taxation Determination TD 93/147W Income tax: is a person who owns a car or leases a car for a period of not less than 12 months, uses the car to travel 5,000 kilometres or less for income producing purposes in a year of income, and elects to claim a deduction for motor vehicle expenses using the cents per kilometre basis, required to prove the claim?

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Taxation Determination TD 93/12W Income tax: substantiation: what are the consequences if a taxpayer fails to respond to a notice to produce documentary evidence, issued under subsection 82KZA(2) of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 93/243W Income tax: car expense substantiation: if a taxpayer uses a car to travel more than 5000 kilometres for income producing purposes, can the cents per kilometre method be used to make a claim for car expenses by limiting the claim to 5000 kilometres?

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TD 93/24 TD 93/24W Income tax: is a deduction allowable for capital expenditure (subject to a valid section 124AB notice) under section 124ADG if the taxpayer does not have a petroleum field or proposed petroleum field?

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Taxation Determination TD 93/154W Income tax: is the expenditure incurred by an employee on an employer’s range of brand name conventional clothing or footwear, which is required to be worn as a condition of employment, an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 93/121W Income tax: is a nurse entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for expenditure on a traditional nurse’s uniform?

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Taxation Determination TD 93/109W Income tax: can a sports teacher obtain a deduction for the cost of purchasing and maintaining sports clothes?

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Taxation Determination TD 93/101W Income tax: is a professional sportsperson entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for the cost of hiring formal clothing to attend functions or presentations?

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Taxation Determination TD 93/198W Fringe benefits tax: where an employer leases parking in a commercial parking station, should the value of any car parking fringe benefit (under section 39C of the Fringe Benefits Tax Assessment Act 1986 ) be the value under the lease at that commercial parking station?

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Taxation Determination TD 93/199W Fringe benefits tax: is the cost of nearby car parking relevant in determining the taxable value of a car parking fringe benefit under section 39D (the “market value” basis) of the Fringe Benefits Tax Assessment Act 1986 ?

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Taxation Determination TD 93/106W Fringe benefits tax: who is a “suitably qualified valuer” for the purposes of paragraph 39D(3)(a) of the Fringe Benefits Tax Assessment Act 1986 (the FBTAA)?

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Taxation Determination TD 93/107W Fringe benefits tax: what is a “commercial parking station” for the purposes of sections 39A, 39B, 39C and 39E of the Fringe Benefits Tax Assessment Act 1986 (the FBTAA)?

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Taxation Determination TD 93/72W Fringe benefits tax: in what form must a car parking valuation be given for the purposes of paragraph 39D(3)(a) of the Fringe Benefits Tax Assessment Act 1986 (the FBTAA)?

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Taxation Determination TD 93/71W Fringe benefits tax: how is the 1km distance between a commercial car parking station and the premises on which an employee’s car is parked to be measured for the purposes of section 39B of the Fringe Benefits Tax Assessment Act 1986 (the FBTAA)?

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Taxation Determination TD 93/240W Fringe benefits tax: can the lowest all-day parking fee charged by the operator of a commercial parking station for the purposes of section 39C of the Fringe Benefits Tax Assessment Act 1936 include a fee charged for parking at night?

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Taxation Determination TD 93/191W Income tax: gifts: can an entity which is seeking recognition in terms of paragraph 78(1)(a), and has been established by a church or community organisation, have a dissolution clause that permits surplus property on winding-up of the entity to go to the general funds of the founding church or community orgaisation?

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Taxation Determination TD 93/116W Income tax: to what extent are dividends paid by a resident company to a non-resident individual subject to withholding tax?

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Taxation Determination TD 93/110W Income tax: is a police officer who is required to wear conventional clothing e.g., suits, shirts, ties, jeans and shoes entitled to a deduction for the cost of purchasing, cleaning and maintaining such items?

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Taxation Determination TD 93/91W Income tax: for a balance day adjustment to be deductible under subsection 51(1) of the Income Tax Assessment Act 1936, is it sufficient for it to be a contingent liability?

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Taxation Determination TD 93/232W Income tax: how are laundry expense claims for work clothes calculated and substantiated for the purposes of subsection 51(1) and section 82KZB of the Income Tax Assessment Act 1936?

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