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 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 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 97/22W Income tax: self assessment: can a person obtain a private ruling in terms of Part IVAA of the Taxation Administration Act 1953 (TAA) on whether a contract entered into on or after 1 July 1992 gives rise to a disposal of an asset in terms of section 160M of the Income Tax Assessment Act 1936 (ITAA)?

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Taxation Determination TD 97/13W Income tax: capital gains: for the 1997-98 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 97/15W Income tax: capital gains: does section 160ZM of the Income Tax Assessment Act 1936 apply to a non-assessable payment made by a trustee to a beneficiary of a discretionary trust?

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Taxation Determination TD 97/7W Income tax: in what circumstances will the Commissioner register a transitional RBL of a taxpayer under regulation 53E of the Income Tax Regulations after the general extension date of 4 April 1997?

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Taxation Determination TD 97/20W Income tax: what is the method for valuing fixed term pensions for the purposes of the reasonable benefit limits?

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Taxation Determination TD 97/21W Income tax: what is the method for calculating the capital value of an allocated pension for the purposes of the reasonable benefit limits?

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