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 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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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 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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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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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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Taxation Determination TD 95/32W Income tax: will a subsidiary be allowed to adopt a substituted accounting period with a different balance date from that of its foreign parent in order to facilitate the consolidation of group accounts?

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Taxation Determination TD 95/52W Income tax: is depreciation allowable under subsection 54(1) of the Income Tax Assessment Act 1936 if income producing operations in a business have not yet commenced?

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Taxation Determination TD 95/29W Income tax: capital gains: is a capital loss available under Part IIIA of the Income Tax Assessment Act 1936 for securities (other than shares) held in a company in liquidation if the liquidator has declared them to have no value?

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Taxation Determination TD 95/45W Income tax: self assessment: can a partnership make a valid application for a Private Ruling in terms of section 14ZAF of the Taxation Administration Act 1953 (TAA)?

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Taxation Determination TD 95/25W Income tax: is a hearse a motor car or a station wagon for the purposes of section 57AF of the Income Tax Assessment Act 1936 and therefore subject to the limit on cost price for depreciation?

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Taxation Determination TD 95/24W Income tax: capital gains: for the 1995-96 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 95/3W Income tax: Offshore Banking Units (OBU): is an OBU required to maintain separate bank accounts and separate nostro accounts?

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Taxation Determination TD 95/15W Income tax: capital gains: if all or part of the final distribution by a liquidator in the course of winding up a company is assessable to a shareholder as a dividend which is franked*, is any notional capital gain accruing to the shareholder on the disposal of the shares reduced under subsection 160ZA(4) by the imputation credit included in assessable income by section 160AQT?

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Taxation Determination TD 95/12W Income tax: capital gains: how should interim and final liquidation distributions received by shareholders be treated for CGT purposes?

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Taxation Determination TD 95/13W Income tax: capital gains: how does Part IIIA of the Income Tax Assessment Act 1936 operate if all or part of a liquidator’s final distribution is deemed by subsection 47(1) to be a dividend out of profits and therefore assessable income of a shareholder under subsection 44(1)?

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Taxation Determination TD 95/14W Income tax: capital gains: how is the ‘exempt’ component of a capital gain that arises on the disposal of goodwill treated when distributed to shareholders by a liquidator in the course of winding up a company?

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Taxation Determination TD 95/36W Income tax: exemption with progression: how are deductions for superannuation contributions and tax agents’ fees to be treated when a taxpayer has exempt foreign earnings under section 23AF or section 23AG of the Income Tax Assessment Act 1936 (the Act) and other income?

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Taxation Determination TD 95/53W Income tax: capital gains: how are the date of acquisition and the acquisition cost of bonus shares determined if the bonus shares are issued in respect of shares held by the deceased at the date of death and are issued after the date of death?

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Taxation Determination TD 95/30W Income tax: capital gains: what are the CGT consequences for a shareholder if a company subdivides (‘splits’) or consolidates its share capital?

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Taxation Determination TD 95/46W Income tax: capital gains: if a non-resident person bequeaths an asset, which is not a taxable Australian asset, to a resident beneficiary, does that status (i.e., not a taxable Australian asset) carry through to the beneficiary on the death of the non-resident?

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Taxation Determination TD 95/11W Income tax: capital gains: does the requirement to disregard capital losses in subparagraph 47(1A)(b)(ii) of the Income Tax Assessment Act (1936) affect the application of the Archer Brothers principle*?

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Taxation Determination TD 95/61W Income tax: what is the fair market value of flight rewards under frequent flyer or other similar consumer award type programs (‘frequent flyer type programs’)?

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Taxation Determination TD 95/35W Fringe benefits tax: if an employee (or an associate of an employee) receives an incentive award from an industry product promotion, will the award always be a fringe benefit provided under an ‘arrangement’ between the employer and the provider?

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Taxation Determination TD 95/31W Income tax: are interest payments made to non-residents by an Offshore Banking Unit (OBU) on bearer debentures, where the names and addresses of the holders have not been supplied to the Commissioner of Taxation, caught by Division 11 and in particular section 126 of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 95/58W Income tax: capital gains: in determining whether the threshold and ratio tests in subsection 160P(6) of the Income Tax Assessment Act 1936 are met, in what circumstances is it appropriate to aggregate a number of enhancements made to an asset so as to constitute an ‘improvement’ to the asset?

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Taxation Determination TD 95/22W Income tax: capital gains: forfeited deposits: when is an option, that is deemed by paragraph 160ZZC(12)(a) of the Income Tax Assessment Act 1936 to have been granted, disposed of in terms of paragraph 160ZZC(3)(a)?

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Taxation Determination TD 95/16W Income tax: when should a Diesel Fuel Rebate paid under the Australian Government Diesel Fuel Rebate Scheme be included in the assessable income of a recipient?

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Taxation Determination TD 95/51W 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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