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

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

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Taxation Determination TD 94/88W 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 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 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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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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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 94/85W Income tax: is a taxpayer entitled to a deduction under subsection 59(1) or any other section of the Income Tax Assessment Act 1936 when an item of plant is sold by an agent of the taxpayer and the proceeds of sale are misappropriated by the agent?

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Taxation Determination TD 94/35W Income tax: during the course of a year of income, may the Commissioner of Taxation refund to an employer excess tax instalment deductions (TIDs) paid by the employer under the pay-as-you-earn (PAYE) arrangements, where the excess TIDs, mistakenly, were not made in accordance with the rates prescribed?

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Taxation Determination TD 94/69W Income tax: if a person and his family die at the same time, and an eligible termination payment (ETP) is paid after the death of the person to the trustee of the estate of the person, could the deceased person’s family be considered to benefit from the person’s estate for the purpose of applying subsection 27A(4) of the Income Tax Assessment Act 1936?

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Taxation Determination TD 94/37W Income tax: how does the receipt of a share of the net income or loss from a partnership affect the calculation of the rebate for personal superannuation contributions under section 159SZ of the Income Tax Assessment Act 1936?

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Taxation Determination TD 94/59W Income tax: will a leasing company be entitled to claim the investment allowance if it has entered into a lease agreement with a lessee before 1 July 1994, and the lease agreement is treated as a purchase order between the leasing company and a supplier?

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Taxation Determination TD 94/41W Income tax: is a taxpayer who jointly acquires and uses an item of eligible property for which a general investment allowance deduction is allowable, entitled to a portion of the deduction?

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Taxation Determination TD 94/6W Income tax: abnormal income of artists, sportspersons etc: can eligible taxable income be a negative amount for the purposes of Division 16A of Part III of the Income Tax Assessment Act 1936, so that a loss can be recognised from eligible activities and used to reduce average eligible taxable income?

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Taxation Determination TD 94/5W Income tax: can expenditure incurred on cosmetic surgery qualify as medical expenses for the purpose of section 159P and therefore qualify for a medical expenses rebate?

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Taxation Determination TD 94/70W Income tax: employee share acquisition schemes: can income that is assessable under section 26AAC of the Income Tax Assessment Act 1936 be subject to provisional tax?

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Taxation Determination TD 94/47W Fringe benefits tax: are meals supplied to crew members of trawlers subject to fringe benefits tax?

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Taxation Determination TD 94/98W Fringe benefits tax: in what circumstances will an employer be liable to fringe benefits tax (FBT) for benefits provided to volunteer workers?

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Taxation Determination TD 94/57W Income tax: capital gains: for the 1994-95 income year, (a) what is the indexation factor for section 160ZZR (exemption of part of gain attributable to goodwill) of the Income Tax Assessment Act 1936 and; (b) what is the associated exemption threshold?

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Taxation Determination TD 94/78W Income tax: capital gains: is rollover relief available if a taxpayer receives cash and an asset as compensation for the compulsory acquisition of an asset?

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Taxation Determination TD 94/48W Income tax: what types of protective clothing and footwear are shearers entitled to deduct as work related expenses under subsection 51(1) of the Income Tax Assessment Act 1936?

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Taxation Determination TD 94/73W Income tax: would a government department or agency qualify for public benevolent institution (PBI) status under item 4.1.1 of table 4 in subsection 78(4) of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 94/90W Income tax: capital gains: when should an increase be made under subsection 160ZP(14) of the Income Tax Assessment Act 1936 to the cost base, indexed cost base or reduced cost base of shares or debt held in a group company into which a net capital loss is transferred?

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Taxation Determination TD 94/20W Income tax: is a lease acceptable if it is based on a $1 residual value or if the lease is for the useful life of the asset?

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Taxation Determination TD 94/76W Income tax: capital gains: when is an asset regarded as ‘acquired by a taxpayer in replacement of an asset disposed of by the taxpayer’ for the purposes of section 160ZZK of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 94/67W Income tax: is the cost of subscriptions to representative associations paid by pensioners or self funded retirees an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 (the Act)?

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Taxation Determination TD 94/64W Income tax: capital gains: what are the CGT consequences of the disposal of real property if the property comprises separate CGT assets under section 160P of the Income Tax Assessment Act 1936 (the Act) or if the property is sold with depreciable assets?

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Taxation Determination TD 94/46W Income tax: when calculating separate net income for the purposes of the spouse rebate under section 159J of the Income Tax Assessment Act 1936, (a) can the cost of work related child care or travel be taken into account? (b) do the substantiation rules apply?

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Taxation Determination TD 94/83W Income tax: property development: who is a ‘qualified person’ to make an estimate of the actual cost of construction of a building for the purposes of Division 10D of Part III of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 94/15W Income tax: if a taxpayer uses a car of the type defined in paragraph 82KV(4)(a) of the Income Tax Assessment Act 1936 in the course of producing assessable income, are related car expenses exempted from the substantiation provisions where the car is used other than in an exempt manner at any time during the year of income?

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Taxation Determination TD 94/38W Income tax: does subsection 80A(1) of the Income Tax Assessment Act 1936 require an unbroken compliance for the continuity of ownership test?

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Taxation Determination TD 94/1W Income tax: where subsection 51AD(8) of the Income Tax Assessment Act 1936 applies to a company will consideration be given to the exercise of the Commissioner’s discretion pursuant to subsection 51AD(9) if the assets of other companies in the group are put at risk?

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Taxation Determination TD 94/3W Income tax: where subsection 51AD(10) of the Income Tax Assessment Act 1936 applies, does it operate to reciprocally deny the derivation of relevant assessable income by a taxpayer?

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Taxation Determination TD 94/4W Income tax: do put or call options entered into between a taxpayer and a third party over property owned by the taxpayer, give rise to rights in addition to those described in paragraph 51AD(8)(a) of the Income Tax Assessment Act 1936?

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Taxation Determination TD 94/74W Fringe benefits tax: where an employer purchases a car free of sales tax, or leases a car which has been purchased by the lessor free of sales tax, how is the sales tax amount determined for the purposes of the statutory formula method of calculating car fringe benefits?

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Taxation Determination TD 94/75W 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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