Taxation Determination TD 2006/35W Income tax: is a non-member spouse who is under 55 years of age entitled to a rebate under section 159SM or section 159SU of the Income Tax Assessment Act 1936 when a superannuation pension or ‘eligible annuity’ is split pursuant to an agreement or court order on marriage breakdown on a specified percentage basis?

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Taxation Determination TD 2006/34W Income tax: will the Commissioner exercise his discretion under subsection 27H(3) of the Income Tax Assessment Act 1936 in determining the deductible amount in relation to a superannuation pension or ‘eligible annuity’ split pursuant to an agreement or court order on marriage breakdown?

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Taxation Determination TD 2006/41W Income tax: capital gains: what is the improvement threshold for the 2006-2007 income year under section 108-85 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2006/42W Income tax: what are the thresholds and limits for superannuation amounts in 2006-2007?

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Taxation Determination TD 2006/43W Income tax: what are the reasonable travel and meal allowance expense amounts for 2006-2007?

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Taxation Determination TD 2006/44W Income tax: what is the car limit for the 2006-2007 financial year?

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Taxation Determination TD 2006/45W Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2006 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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Taxation Determination TD 2006/55W Income tax: value of goods taken from stock for private use for the 2006-2007 income year

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Taxation Determination TD 2006/14W Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2006?

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Taxation Determination TD 2006/23W Fringe benefits tax: for the purposes of Division 7 of Part III of the Fringe Benefits Tax Assessment Act 1986, what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 2006?

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Taxation Determination TD 2006/24W Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2006?

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Taxation Determination TD 2006/37W Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2006?

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Taxation Determination TD 2006/13W 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 fringe benefits tax year commencing on 1 April 2006?

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Taxation Determination TD 2006/15W Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2006?

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Taxation Determination TD 2006/66W Income tax: capital gains: small business concessions: is the rollover of an eligible termination payment from a discretionary trust to a superannuation fund, in relation to an employee who is also a beneficiary of the trust, a ‘distribution of income or capital’ under subsection 152-55(3) of the Income Tax Assessment Act 1997 for the purposes of the controlling individual test?

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Taxation Determination TD 2006/67W Income tax: capital gains: small business concessions: does a person who has the power to remove the trustee of a discretionary trust and appoint a new trustee control the trust for the purposes of subparagraph 152-30(2)(c)(ii) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2006/79W Income tax: capital gains: small business concessions: is an entity that has a ‘controller’ under section 152-30 of the Income Tax Assessment Act 1997 necessarily a small business CGT affiliate under paragraph 152-25(1)(b) of the Income Tax Assessment Act 1997 of that ‘controller’?

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Taxation Determination TD 2006/64W Income tax: capital gains: can the clause ‘the relevant business ceased to be carried on’ in subparagraph 152-35(a)(ii) of the Income Tax Assessment Act 1997 be satisfied in the case of a taxpayer who sold the business to another?

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Taxation Determination TD 2006/60W Income tax: consolidation: is a deferred tax liability recognised and measured in accordance with AASB 1020 (AAS 3) Income Taxes (the 1999 standard) an accounting liability under subsection 705-70(1) where the 1999 standard was not adopted for the recognition and measurement of the liability for financial reporting purposes for the period within which the joining time occurred?

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Taxation Determination TD 2006/70W Income tax: capital gains: is a bank account or cash on hand included in the numerator of the ‘80% test’ calculation in paragraph 152-40(3)(b) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2006/69W Income tax: capital gains: small business concessions: must a taxpayer receive actual capital proceeds from a CGT event to qualify for the small business retirement exemption under Subdivision 152-D of the Income Tax Assessment Act 1997?

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