Notice of Withdrawal TD 92/D182W – Withdrawal Is an expense incurred by an employer in providing ‘child care services’ for the benefit of employees allowable as a deduction to the employer under the Income Tax Assessment Act 1936 (ITAA)?

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Notice of Withdrawal TD 92/D143W – Withdrawal What are the tax implications of a ‘salary sacrifice’ for an employee?

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Notice of Withdrawal TD 92/D155W – Withdrawal What arrangements between an employee and employer constitute a ‘salary sacrifice’ for income tax purposes?

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Notice of Withdrawal TD 92/D34W – Withdrawal When calculating separate net income for the purposes of the spouse rebate under section 159J of the Income Tax Assessment Act 1936, can the cost of childcare or travel to and from work be taken into account?

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Notice of Withdrawal TD 92/D228W – Withdrawal Is a premium received on the issue of bonds assessable income?

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Notice of Withdrawal TD 92/D220W – Withdrawal If: · an assessment has been raised on the basis that a taxpayer has not adopted arm’s length principles in setting prices in international transactions; and · the assessment results in an increase in tax payable; and · the taxpayer objects and refers his objection to the Administrative Appeals Tribunal or Federal Court; and · cannot demonstrate that payment of the full amount would cause financial hardship; what are the guidelines for granting an extension of time for payment?

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Notice of Withdrawal TD 92/D6W – Withdrawal If title to depreciable property passes in equity at the time of entry into a contract for sale, who (as between the vendor and the purchaser) is entitled to the depreciation deduction for the period after the contract is entered into and before completion?

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Notice of Withdrawal TD 92/D1W – Withdrawal Is an ex-gratia compensation receipt, arising from a government decision which prohibits or restricts the commercial operations of a business, assessable income?

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Notice of Withdrawal TD 92/D213W – Withdrawal Is a taxpayer who has purchased stolen property for use as income-producing plant entitled to deductions for depreciation and for loss on disposal when the plant is repossessed?

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Notice of Withdrawal TD 92/D212W – Withdrawal When is commission on the sale of real property derived as assessable income by taxpayers engaged in carrying on a real estate business?

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Notice of Withdrawal TD 92/D31W – Withdrawal Income Tax: What is the difference between the taxed and untaxed elements of an eligible termination payment?

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Notice of Withdrawal TD 92/D172W – Withdrawal Income tax: does the term ‘money’ in section 218 of the Income Tax Assessment Act 1936 include foreign currency?

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Draft Taxation Determination TD 92/D127W – Withdrawal Income tax: can a professional artist get an income tax deduction for the market value of a work of art he or she produced or created for sale and subsequently donated to a public art gallery under the Taxation Incentives for the Arts Scheme?

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Notice of Withdrawal TD 92/D170W – Withdrawal Income tax: employee share acquisition scheme: if partly paid shares are sold by the trustee of a scheme prior to the removal of restrictions, will the lump sum payment received by the employee (representing the excess of the sale price of shares over the unpaid acquisition price) be assessable income under section 26AAC or any other provision of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 92/D170 Income tax: employee share acquisition scheme: if partly paid shares are sold by the trustee of a scheme prior to the removal of restrictions, will the lump sum payment received by the employee (representing the excess of the sale price of shares over the unpaid acquisition price) be assessable income under section 26AAC or any other provision of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 92/D235 Income tax: insurance: reinsurance: can an election be made under subsection 148(2) in respect of some, as against all, of the reinsurance premiums a resident insurer pays to non-resident reinsurers?

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Draft Taxation Determination TD 92/D226 Income tax: does an annual payment under an agreement that is high in relation to subsequent annual payments under the same agreement have to be apportioned in terms of section 82KZM of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 92/D228 Income tax: is a premium received on the issue of bonds assessable income?

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Draft Taxation Determination TD 92/D229 Income tax: can income from the sale of abalone taken by a person who is licensed to take and sell the abalone under the Fisheries Act 1968 (Vic), be assessable income of a company or trust?

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Draft Taxation Determination TD 92/D234 (Withdrawn) Income tax: where a taxpayer has incurred section 122J exploration or prospecting expenditure in the search for minerals , does section 122K apply to give rise to either an assessable balancing charge or deductible balancing amount on a subsequent abandonment or disposal of that area?

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Draft Taxation Determination TD 92/D232 Income tax: are police officers entitled to a deduction for the cost of meals and liquor purchased for informants?

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Draft Taxation Determination TD 92/D233 Income tax: can a claim be made under section 124ADG in the current year if the taxpayer has no petroleum field but has acquired a permit interest with a valid section 124AB notice transferring an expenditure balance? The expenditure (section 124AB) qualifies as allowable expenditure under section 124AA.

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Draft Taxation Determination TD 92/D230 Income tax: is a person who · owns or leases a car for a period of not less than 12 months · uses the car to travel 5,000 kilometres or less for business 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? Please note that the PDF version is the

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Draft Taxation Determination TD 92/D214 Income tax: when is income on a lay-by sale brought to account by the seller?

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Draft Taxation Determination TD 92/D215 Income tax: is an employee who receives an allowance to compensate for the inconvenience, isolation and discomfort encountered during the course of employment, entitled to any deduction against the allowance?

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Draft Taxation Determination TD 92/D216 Income tax : Division 10AAA Mineral Transport Expenditure : use of road primarily and principally for the transport of minerals. On what basis is this determined?

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Draft Taxation Determination TD 92/D218 Income tax: a taxpayer makes a voluntary admission after lodging a return for 1989-90, 1990-91 or 1991-92 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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Draft Taxation Determination TD 92/D219 Income tax: under what circumstances is the receipt of a lump sum out of court settlement payment assessable income under subsection 25(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 92/D220 Income tax: if: · an assessment has been raised on the basis that a taxpayer has not adopted arm’s length principles in setting prices in international transactions; and · the assessment results in an increase in tax payable; and · the taxpayer objects and refers his objection to the Administrative Appeals Tribunal or Federal Court; and · cannot demonstrate that payment of the full amount would cause financial hardship; what are the guidelines for granting an extension of time for payment?

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Draft Taxation Determination TD 92/D221 Income tax: over what period are two or more prepayments apportioned in terms of section 82KZM of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 92/D223 Income tax: does section 82KZM of the Income Tax Assessment Act 1936 apply to a prepayment for a service to be provided over a 12 month period?

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Draft Taxation Determination TD 92/D224 Income tax: capital gains: do borrowing expenses form part of the consideration in respect of the acquisition of an asset pursuant to paragraph 160ZH(1)(a)?

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Draft Taxation Determination TD 92/D225 Income tax: capital gains: how is the ‘net value’ of a business determined for the purposes of section 160ZZR?

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Draft Taxation Determination TD 92/D222 Income tax: if an employee incurs legal expenses recovering wages paid by a dishonoured cheque, are these legal expenses an allowable deduction under subsection 51(1)?

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Draft Taxation Determination TD 92/D217 Income tax : Division 10AAA Mineral Transport Expenditure : use of road primarily and principally for transport of minerals. Does this refer to the use by all and sundry of the road in question or solely to use by the taxpayer?

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Draft Taxation Determination TD 92/D205 Income tax: is the cost incurred by an airline pilot in travelling to and from work an allowable deduction?

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Draft Taxation Determination TD 92/D197 Income tax: does the receipt of a site or height allowance entitle an employee to a deduction?

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Draft Taxation Determination TD 92/D198 Income tax: for a lump sum or eligible termination payment rebate under section 159SA of the Income Tax Assessment Act 1936 (ITAA), does the ‘applicable rate of tax’ for a primary producer refer to the notional rate under subsection 12(2) and subsection 12(3) of the Income Tax Rates Act 1986 (ITRA)?

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Draft Taxation Determination TD 92/D199 Income tax: is a local government councillor who receives an allowance or other remuneration subject to the substantiation requirements of section 82KZ in relation to employment-related expenses he incurs in carrying out his council duties?

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Draft Taxation Determination TD 92/D200 Income tax: once commissioned plant has been handed over to its owner, is the expenditure incurred by a company in bringing the said plant into a fully operational state, deductible under subsection 51(1)?

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Draft Taxation Determination TD 92/D204 Income tax: when 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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Draft Taxation Determination TD 92/D210 Income tax: is a redundancy payment from redundancy trusts based on the Building Industry Agreement 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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Draft Taxation Determination TD 92/D212 Income tax: when is commission on the sale of real property derived as assessable income by taxpayers engaged in carrying on a real estate business?

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Draft Taxation Determination TD 92/D213 Income tax: is a taxpayer who has purchased stolen property for use as income-producing plant entitled to deductions for depreciation and for loss on disposal when the plant is repossessed?

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Draft Taxation Determination TD 92/D208 Income tax: if an employee is paid by a dishonoured cheque, can he or she claim a deduction for a bad debt under section 63 of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 92/D211 Income tax: can a trustee quote the trust Tax File Number (TFN) to an investment body when an investment of the trust estate is held in the trustee’s name?

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Draft Taxation Determination TD 92/D207 Fringe benefits tax: does the ‘otherwise deductible rule’ apply to benefits provided to associates of employees?

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Draft Taxation Determination TD 92/D209 Income tax: what are the consequences if a taxpayer fails to respond to a notice to produce documentary evidence, issued under subsection 82KZA(2) the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 92/D203 Income tax: banana growers – what expenses should be included in a cost price valuation of trading stock on hand at the end of the financial year under subsection 31(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 92/D206 Income tax: under what circumstances is a strata title body corporate required to lodge an income tax return?

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Draft Taxation Determination TD 92/D202 Income tax: gifts: can a fund, authority or institution which is recognised under 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 fund, authority or institution to go to the general funds of the founding church or community organisation?

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Draft Taxation Determination TD 92/D201 (Withdrawn) Income tax: sugar cane growers may receive a grant/subsidy from the Queensland Industries Development Corporation (QIDC) under the Commonwealth-State Scheme of Adjustment Assistance. When is this subsidy to be included in the assessable income of the recipient?

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Draft Taxation Determination TD 92/D231 Income tax: how do the substantiation provisions apply in relation to payments made by police officers to informants?

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Draft Taxation Determination TD 92/D227 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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Draft Taxation Determination TD 92/D193 (Withdrawn) Income tax: are driving school instructors, under the direction and/or control of a principal, employees even when they provide their own vehicle?

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Draft Taxation Determination TD 92/D196 (Withdrawn) Income tax: is withholding tax payable on the net dividend and/or interest component when an Australian resident trust makes a distribution to which a non-resident beneficiary is presently entitled?

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Draft Taxation Determination TD 92/D195 Income tax: are Tax Instalment Deductions (T.I.D.’s) required to be made from directors fees where the director is an employee of a related company and it is a condition of his employment that the directors fees be paid to the related company?

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Draft Taxation Determination TD 92/D190 Income tax: is it always necessary for a retailer to make a police complaint before the benefit of a deduction for stock shortages will be accepted?

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Draft Taxation Determination TD 92/D192 Income tax: who is responsible for lodgment of a company income tax return if both a receiver/manager and a liquidator have been appointed?

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Draft Taxation Determination TD 92/D194 Income tax: is interest paid on a loan used to acquire income producing property an allowable deduction where non income producing property (e.g. the family home) is used as security for the loan?

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Draft Taxation Determination TD 92/D187 Income tax: are overseas students who are in Australia on short-term vocational experience entitled to a tax-free threshold?

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Draft Taxation Determination TD 92/D188 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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Draft Taxation Determination TD 92/D189 (Withdrawn) Income tax: are legal expenses deductible by a taxpayer where they are incurred in defending actions brought for illegally conducting conveyancing in the course of carrying on a real estate business?

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Draft Taxation Determination TD 92/D191 Income tax: are claims by Airline Flight Attendants for expenditure on cosmetics and hairdressing allowable as work related deductions?

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Draft Taxation Determination TD 92/D185 Income tax: do documents, showing an analysis of shareholdings to establish continuity of ownership, constitute source documents under the guidelines for Access to Professional Accounting Advisors’ Papers?

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Draft Taxation Determination TD 92/D186 Income tax: does the calculation of Provisional Tax include exempt foreign source income?

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Draft Taxation Determination TD 92/D172 Income tax: does the term ‘money’ in section 218 of the Income Tax Assessment Act 1936 include foreign currency?

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Draft Taxation Determination TD 92/D155 Income tax: what arrangements between an employee and employer constitute a ‘salary sacrifice’ for income tax purposes?

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Draft Taxation Determination TD 92/D143 Income tax: what are the tax implications of a ‘salary sacrifice’ for an employee?

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Draft Taxation Determination TD 92/D6 Income tax: if title to depreciable property passes in equity at the time of entry into a contract of sale, who (as between the vendor and the purchaser) is entitled to the depreciation deduction for the period after the contract is entered into and before completion?

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