Draft Taxation Determination TD 93/D164 Income tax: employment agreement: are costs incurred in settling disputes arising out of employment agreements deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to the employer and to the employee?

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Draft Taxation Determination TD 93/D223 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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Draft Taxation Determination TD 93/D40 Income tax: are expenses incurred by a taxpayer in obtaining valuations for works of art donated under the Taxation Incentives for the Arts Scheme allowable deductions?

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Draft Taxation Determination TD 93/D3 Income tax: capital gains: does section 160X of the Income Tax Assessment Act 1936 apply to assets acquired by a legal personal representative which were not owned by the deceased at the date of death?

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Draft Taxation Determination TD 93/D94W – Withdrawal Income tax: are lease payments allowable as a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 where a previously owned asset is traded-in on the newly leased asset?

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Draft Taxation Determination TD 93/D281W – Withdrawal Income tax: are division 6B and division 6C unit trusts subject to the company self assessment provisions?

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Draft Taxation Determination TD 93/D263 Income tax: capital gains: does the principal residence exemption apply to the amount received for the granting of an easement or profits à prendre over land adjacent to a dwelling?

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Draft Taxation Determination TD 93/D230 Income tax: where a taxpayer acquires standing or growing crops and the crops remain unharvested at the end of the year, should they be accounted for as trading stock on hand?

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Draft Taxation Determination TD 93/D269W – Withdrawal Income tax: substantiation: are there circumstances in which the Commissioner will accept a copy of the document where the taxpayer needs to retain the original?

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Taxation Determination TD TD 93/D130W – Withdrawal Fringe Benefits Tax : is an employer liable to fringe benefits tax (FBT) on periodic payments paid to a former employee which are a reimbursement of expenditure incurred by the former employee?

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Taxation Determination TD TD 93/D159W – Withdrawal Income tax: is an employee who receives an assessable flying allowance in the course of his or her official duties, entitled to any deduction against the allowance?

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Taxation Determination TD TD 93/D259W – Withdrawal Income tax: is the cost of life membership paid to a work-related or business association deductible under subsection 51(1) of the Income Tax Assessment Act 1936?

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Taxation Determination TD TD 93/D114W – Withdrawal Income tax: property development: where a construction contractor uses the basic method of returning income from long term construction contracts as outlined in Taxation Ruling IT 2450, when are advance or up front payments derived as income for the purposes of subsection 25(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D115W – Withdrawal Income tax: property development: where net profit is included in assessable income under subsection 25(1) of the Income Tax Assessment Act 1936 –

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Draft Taxation Determination TD 93/D167W – Withdrawal Is a rebate allowable under section 159P of the Income Tax Assessment Act 1936 (ITAA) on the medical expenses paid by the employee although reimbursed, in whole or in part, by the employer?

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Draft Taxation Determination TD 93/D251W – Withdrawal Do the substantiation provisions apply to travelling expenses when calculating the separate net income of a spouse under subsection 159J(3)?

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Draft Taxation Determination TD 93/D241W – Withdrawal What are the tax consequences for an employer when an employee makes a contribution to the employer in respect of a fringe benefit received?

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Draft Taxation Determination TD 93/D134W – Withdrawal Capital gains: does New Zealand Goods and Services Tax (GST) incurred by an Australian taxpayer on the acquisition of a New Zealand property form part of the cost base of that property?

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Draft Taxation Determination TD 93/D91W – Withdrawal Where primary producers have set quotas for delivery to marketing authorities yet have excess stock on hand at year end, what value will be placed on this stock?

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Draft Taxation Determination TD 93/D118W – Withdrawal Should you apply to the Taxation Office for early release of superannuation benefits?

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Draft Taxation Determination TD 93/D235W – Withdrawal When is the cost of a media placement incurred for the purposes of subsection 51(1) of the Income Tax Assessment Act 1936 by an accredited advertising agency for an advertisement published or broadcast on behalf of an advertiser client?

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Draft Taxation Determination TD 93/D236W – Withdrawal Income tax:(i)does the whole amount receivable by an advertising agency from an advertiser client (for the cost of media space, commission and service fee) form part of the gross income of the agency under subsection 25(1) of the Income Tax Assessment Act 1936?(ii)when is this income ‘derived’ for the purposes of subsection 25(1) of the Income Tax Assessment Act 1936?(iii)where an advertiser fails to pay an advertising agency for placing an advertisement with a media entity, is the agency entitled to claim a deduction under section 63 of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D253W – Withdrawal Income Tax: Can a primary producer use standard cost to calculate the cost value of grain on hand at the end of the year, where the grain is held for a number of purposes including resale, feed for stock or seed for planting?

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Draft Taxation Determination TD 93/D237W – Withdrawal Income tax: How does a fruit grower calculate the cost price of fruit on hand at the end of the year under subsection 31(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D267W – Withdrawal Capital gains: How do deductions allowed or allowable under Division 10D of the Income Tax Assessment Act 1936 on an income-producing building affect the calculation of a capital gain or loss on disposal of that building?

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Draft Taxation Determination TD 93/D188W – Withdrawal Does Division 13 of the Income Tax Assessment Act 1936 apply to impute interest income to an Australian company which makes an interest-free loan to a non-resident subsidiary to enable this subsidiary to guarantee a third party loan to another non-resident subsidiary?

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Draft Taxation Determination TD 93/D182W – Withdrawal Should directors’ fees be included in the assessable income of a director who must pass on those fees to a partnership of which the taxpayer is a member?

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Draft Taxation Determination TD 93/D293W – Withdrawal Will the Commissioner adjust the business use of a motor vehicle if certain business journeys recorded in a log book are found to be either false, private or have not significantly complied with the log book requirements of the substantiation legislation?

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Draft Taxation Determination TD 93/D294W – Withdrawal Can a taxpayer, who has claimed a deduction for car expenses using the log book method, use one of the alternative substantiation methods if, under a review, the Commissioner has:-reduced the business percentage-decided the log book is invalid; or-discovered that no log book has been prepared at all?

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Draft Taxation Determination TD 93/D147W – Withdrawal In ‘take or pay’ contracts, is income derived at the time of receipt/billing or when the product is delivered?

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Draft Taxation Determination TD 93/D62W – Withdrawal Income tax: when is a fee or premium derived on an option granted by a financial institution in the ordinary course of its business?

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Draft Taxation Determination TD 93/D21W – Withdrawal Do travel and accommodation expenses incurred by a resident company so as to enable the transfer of know-how from a non-resident company to the resident Australian company constitute a royalty as defined in subsection 6(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D275W – Withdrawal Fringe Benefits Tax: How is an employee’s usual place of residence determined for the purposes of the living-away-from-home allowance provisions of the Fringe Benefits Tax Assessment Act 1986 (“FBTAA”)?

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Draft Taxation Determination TD 93/D234W – Withdrawal Fringe Benefits Tax: When are car parks operated by city or local government councils considered to be “commercial parking stations” for the purposes of section 39A, 39B, 39C, and 39E of the Fringe Benefits Tax Assessment Act 1986?

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Draft Taxation Determination TD 93/D233W – Withdrawal In “Section 99 Assessments” of resident trust estates, other than deceased estates, is the trustee taxed at the resident individual rates?

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Draft Taxation Determination TD 93/D231W – Withdrawal Can a taxpayer claim as a deduction the amount paid to purchase standing or growing crops?

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Draft Taxation Determination TD 93/D230W – Withdrawal Where a taxpayer acquires standing or growing crops and the crops remain unharvested at the end of the year, should they be accounted for as trading stock on hand?

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Draft Taxation Determination TD 93/D222W – Withdrawal Are amounts set aside by registered clubs to pay “linked poker machine” jackpots: (a) assessable income of the club; (b) deductible to the club?

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Draft Taxation Determination TD 93/D138W – Withdrawal Is a taxpayer allowed a deduction under subsection 51(1) for management fees, in an income year, if those management fees are calculated as a percentage of the taxpayer’s net profits of that same income year?

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Draft Taxation Determination TD 93/D250W – Withdrawal When does a person who is carrying on the business of licensing/sub-licensing the right to use proprietary computer software programs derive licence fee income under subsection 25(1) and/or paragraph 26(f) of the Income Tax Assessment Act (1936)?

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Draft Taxation Determination TD 93/D72W – Withdrawal Income tax: self assessment: must the Commissioner comply with an application for a private ruling in which the period is not specified? Can a private ruling be issued for an unspecified period?

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Draft Taxation Determination TD 93/D41W – Withdrawal What is the retention period for documentary evidence in relation to work-related expenses claimed by salary and wage earners?

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Draft Taxation Determination TD 93/D20W – Withdrawal Where a car has been leased and subsequently purchased by the employer, what is the depreciated value of the car for the purpose of sections 10, 11 and 12 of the Fringe Benefits Tax Assessment Act 1986 in the year in which the car was purchased?

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Draft Taxation Determination TD 93/D68W – Withdrawal Income tax: insurance: can an insurance company claim a loss under subsection 51(1) or Part IIIA of the Income Tax Assessment Act 1936 (ITAA) on shares it holds in a company which is in liquidation?

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Draft Taxation Determination TD 93/D227W – Withdrawal Income tax: do forward foreign currency exchange contracts constitute trading stock as defined in subsection 6(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D181W – Withdrawal Income tax: is a person working as an escort through an escort agency an employee for Pay-As-You-Earn (PAYE) tax purposes?

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Draft Taxation Determination TD 93/D186W – Withdrawal Income tax: can a person acting as a group employer under subsection 221F(3) of the Income Tax Assessment Act 1936 make tax instalment deductions on behalf of an employer?

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Draft Taxation Determination TD 93/D187W – Withdrawal Income tax: a person makes tax instalment deductions from salary and wages on behalf of an employer. Does the employer’s obligation to make deductions transfer to the person?

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Draft Taxation Determination TD 93/D283W – Withdrawal Income tax: an advertising agency makes a payment of salary or wages to a model through a modelling agency. Is the advertising agency required to make a tax instalment deduction from this payment under subsection 221C(1A) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D129W – Withdrawal Income tax: are travelling expenses incurred by fruit-pickers as they travel between various places of employment deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA)?

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Draft Taxation Determination TD 93/D285 Income tax: capital gains: can a trustee of a trust estate be an ‘original beneficial owner’ for the purpose of section 160ZZI of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D284 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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Draft Taxation Determination TD 93/D286 Income tax: capital gains: does subsection 160ZH(9) of the Income Tax Assessment Act 1936 deem market value consideration in subsection 160ZZI(3) where no amount of money or other consideration is given for the acquisition of rights under a policy of life assurance, and the person acquiring the rights is not the original beneficial owner?

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Draft Taxation Determination TD 93/D288 Income tax: capital gains: can a premium constitute “an amount of money or other consideration” paid to acquire rights under or an interest in a policy of life assurance for the purpose of subsection 160ZZI(3) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D289 Income tax: capital gains : can a taxpayer, in calculating the capital gain on disposal of an asset bequeathed to the taxpayer from an estate, receive the benefit of indexation in determining :(i)the deemed consideration on acquisition; and(ii)the cost base or indexed cost base on disposal

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Draft Taxation Determination TD 93/D290 Income tax: capital gains: how is the date of acquisition and the cost base of bonus shares determined where the bonus shares are issued after the date of death and in respect of shares held by the deceased at the date of death?

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Draft Taxation Determination TD 93/D291 Income tax: capital gains: does section 160X of the Income Tax Assessment Act 1936 apply if a non-resident bequeaths an asset, which in the hands of the non-resident beneficiary is not a taxable Australian asset, to a resident beneficiary?

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Draft Taxation Determination TD 93/D292 Income tax: capital gains: how are net capital losses unrecouped by a taxpayer at the date of his or her death treated?

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Draft Taxation Determination TD 93/D293 Income tax: will the Commissioner adjust the business use of a motor vehicle if certain business journeys recorded in a log book are found to be either false, private or have not significantly complied with the log book requirements of the substantiation legislation?

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Draft Taxation Determination TD 93/D294 Income tax: can a taxpayer, who has claimed a deduction for car expenses using the log book method, use one of the alternative methods for substantiation if, under a review, the Commissioner has:-reduced the business percentage;-decided the log book is invalid; or-discovered no log book has been prepared at all?

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Draft Taxation Determination TD 93/D283 Income tax: an advertising agency makes a payment of salary or wages to a model through a modelling agency. Is the advertising agency required to make a tax instalment deduction from this payment under subsection 221C(1A) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D281 Income tax: are division 6B and division 6C unit trusts subject to the company self assessment provisions?

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Draft Taxation Determination TD 93/D282 (Withdrawn) Income tax: is there a withholding tax liability if interest payable by a resident to a non-resident lender is paid to a third party?

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Draft Taxation Determination TD 93/D280 Fringe benefits tax: where an employee is provided with a car by the employer and the employee keeps the car in safe storage (e.g. in a commercial garage) while travelling interstate on business, under what circumstances is that car taken to be available for private use under section 7 of the Fringe Benefits Tax Assessment Act 1986?

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Draft Taxation Determination TD 93/D278 Income tax: how does an employer work out 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 for the purposes of section 159S of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D279 Income tax: if a taxpayer receives a travel allowance which is reasonable in amount in accordance with subsection 82KZ(4) of the Income Tax Assessment Act 1936, is it still necessary for the payer of the allowance to maintain documentation evidencing that the payment of the allowance was warranted?

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Draft Taxation Determination TD 93/D277 Income tax: is income to which Australia has no taxing right, because of a double tax agreement but which is also exempt from tax under sections 23AF or 23AG of the Income Tax Assessment Act 1936, included in the “exempt amount” for the purpose of the exemption with progression calculation?

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Draft Taxation Determination TD 93/D273 Income tax: does section 82KZM apply to a prepayment equal to 12 months lease instalments where the payment does not reduce subsequent lease instalments?

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Draft Taxation Determination TD 93/D274 Income tax: Offshore banking units – if an OBU sells down or disposes of its interest in a loan which originally qualified as an OB activity, does any fee receivable constitute assessable OB income?

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Draft Taxation Determination TD 93/D275 Fringe benefits tax: how is an employee’s usual place of residence determined for the purposes of the living-away-from-home provisions of the Fringe Benefits Tax Assessment Act 1986 (“FBTAA”)?

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Draft Taxation Determination TD 93/D276 Fringe benefits tax: does the payment of a ‘location allowance’ to an employee by an employer constitute the provision of a ‘living-away-from-home allowance benefit’ under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

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Draft Taxation Determination TD 93/D272 Income tax: are dividends, paid into a foreign bank account to which a resident taxpayer has no access from Australia, to be treated as income?

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Draft Taxation Determination TD 93/D271 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 (ITAA), so that a loss can be recognised from eligible activities and used to reduce average eligible taxable income?

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Draft Taxation Determination TD 93/D268 Income tax: are tax deductions allowable for payments made under an agreement to lease car park surfacing where the car park is on land owned by the lessee and the car park is used in carrying on the lessee’s business operations?

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Draft Taxation Determination TD 93/D270 Fringe benefits tax: is the method outlined in Taxation Ruling MT 2024 appropriate for determining whether a vehicle, other than a dual or crew cab, is “designed for the principal purpose of carrying passengers” and thereby ineligible for the work-related use exemption available under subsection 8(2) of the Fringe Benefits Tax Assessment Act 1986?

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Draft Taxation Determination TD 93/D261 Income tax: capital gains: section 160A and subsections 160M(6) and 160M(7) of the Income Tax Assessment Act 1936 were amended by Taxation Laws Amendment Act (No 4) 1992 with effect from 25 June 1992. Will these amendments have an effect on the views expressed in Taxation Determinations TD 2 and TD 3 in respect of debt waivers?

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Draft Taxation Determination TD 93/D262 Income tax: capital gains: how are grants of easements treated for the purposes of the capital gains tax (CGT) provisions of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D264 Income tax: capital gains: will subsection 160ZD(2) of the Income Tax Assessment Act 1936 deem market value consideration to have been received where an act, transaction or event constitutes a disposal for the purposes of subsection 160M(7) and no consideration is received?

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Draft Taxation Determination TD 93/D265 Income tax: capital gains: where subsection 160ZZT of the Income Tax Assessment Act 1936 applies to deem that a capital gain has accrued in regard to the disposal of a share in a private company or an interest in a private trust estate, can subsection 160ZD(2) operate to deem that the consideration received in respect of the disposal is an amount equivalent to market value?

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Draft Taxation Determination TD 93/D266 Income tax: capital gains: how does CGT apply to the disposal of an income-producing property acquired after 19 September 1985?

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Draft Taxation Determination TD 93/D267 Income tax: capital gains: how do deductions allowed or allowable under Division 10D of the Income Tax Assessment Act 1936 on an income-producing building affect the calculation of a capital gain or loss on disposal of that building?

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Draft Taxation Determination TD 93/D258 Income tax: a wholesaler of computers loans demonstration computers (‘demonstrators’) to prospective purchasers (including retailers) on the basis of ‘approval or return’. The wholesaler retains ownership at the time of providing the demonstrators. Are the demonstrators ‘trading stock on hand’ of the wholesaler for the purposes of subsection 28(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D259 Income tax: is the cost of life membership paid to a work-related or business association deductible under subsection 51(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D260 (Withdrawn) Income tax: can an estimated market value of a purchased motor vehicle be used to calculate depreciation expenses under section 54 or subsection 55(2)?

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Draft Taxation Determination TD 93/D252 Income tax: when is a taxpayer entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for the payment of additional interest to debenture holders made pursuant to a court order that overrules an earlier court order which required the payment of a lesser amount of interest?

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Draft Taxation Determination TD 93/D253 Income tax: can a primary producer use standard cost to calculate the cost value of grain on hand at the end of the year, where the grain is held for a number of purposes including resale, feed for stock or seed for planting?

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Draft Taxation Determination TD 93/D254 Income tax: what is the income tax treatment of a deferred salary payment agreement?

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Draft Taxation Determination TD 93/D255 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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Draft Taxation Determination TD 93/D256 Income tax: insurance: in the calculation of the amount deductible for general management expenses, can subsection 113(2) be used by a company which conducts both general and life insurance business?

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Draft Taxation Determination TD 93/D257 Income tax: insurance: in the calculation of the amount deductible for the general management expenses of a life assurance company, should assessable income and total income for subsection 113(2) purposes include amounts that relate to the conduct of general insurance business?

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Draft Taxation Determination TD 93/D250 Income tax: when does a person who is carrying on the business of licensing/sub-licensing the right to use proprietary computer software programs derive licence fee income under subsection 25(1) and/or paragraph 26(f) of the Income Tax Assessment Act (1936)?

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Draft Taxation Determination TD 93/D249 Income tax: can a taxpayer after lodging its return, but before any assessment is made, alter the figure for closing stock by adopting a different basis of valuation to that on which the return was originally prepared?

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Draft Taxation Determination TD 93/D251 Income tax: do the substantiation provisions apply to travelling expenses when calculating the separate net income of a spouse under subsection 159J(3)?

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Draft Taxation Determination TD 93/D247 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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Draft Taxation Determination TD 93/D248 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 in paragraph 51AD(8)(a) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D246 Income tax: when Division 16D of the Income Tax Assessment Act 1936 applies to an arrangement a proportion of each arrangement payment, representing the notional principal amount, may be treated as non-assessable by the operation of subsection 159GK(1). In such cases will a proportion of the funding costs relating to the non-assessable amount be disallowed under subsection 51(1)?

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Draft Taxation Determination TD 93/D244 Income tax and fringe benefits tax: can a reimbursement within the meaning of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) fall within the definition of ‘salary or wages’ in subsection 221A(1) of the Income Tax Assessment Act 1936 (ITAA)?

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Draft Taxation Determination TD 93/D243 Fringe benefits tax: what is an acceptable method for determining the ‘notional value’ of a property fringe benefit for the purpose of sections 42 and 43 of the Fringe Benefits Tax Assessment Act 1986?

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Draft Taxation Determination TD 93/D242 Income tax and fringe benefits tax: is a camping allowance assessable under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) or under subsection 25(1) of the Income Tax Assessment Act 1936 (ITAA)?

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Draft Taxation Determination TD 93/D241 Income tax and fringe benefits tax: what are the tax consequences for an employer when an employee makes a contribution to the employer in respect of a fringe benefit received?

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Draft Taxation Determination TD 93/D240 Income tax: does subsection 80A(1) require an unbroken compliance for the continuity of ownership test?

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Draft Taxation Determination TD 93/D239 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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Draft Taxation Determination TD 93/D245 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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Draft Taxation Determination TD 93/D238 Income tax: whether a fruit grower is entitled to a tax deduction under section 75B or 75D for the cost of changing to a different watering system which has a secondary purpose of preventing or combating land degradation?

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Draft Taxation Determination TD 93/D236 Income tax:(i)Does the whole amount receivable by an advertising agency from an advertiser client (for the cost of media space, commission and service fee) form part of the gross income of the agency under subsection 25(1) of the Income Tax Assessment Act 1936 (ITAA)?(ii)When is this income ‘derived’ for the purposes of subsection 25(1) of the ITAA?(iii)Where an advertiser fails to pay the advertising agency for placing an advertisement with a media entity is the agency entitled to claim a deduction under section 63 of the ITAA?

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Draft Taxation Determination TD 93/D237 Income tax: how does a fruit grower calculate the cost price of fruit on hand at the end of the year under subsection 31(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D235 Income tax:(i)When is the cost of a media placement incurred for the purposes of subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA), by an accredited advertising agency for an advertisement published or broadcast on behalf of an advertiser client?(ii)What amount is ‘incurred’ for the purposes of subsection 51(1) of the ITAA by the accredited advertising agency ?

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Draft Taxation Determination TD 93/D234 Fringe benefits tax: when are car parks operated by city or local government councils considered to be “commercial parking stations” for the purposes of section 39A, 39B, 39C and 39E of the Fringe Benefits Tax Assessment Act 1986?

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Draft Taxation Determination TD 93/D232 Income tax: thin capitalisation by non-residents: is the retrospective creation, or amendment, of an asset revaluation reserve allowed for the purposes of Div 16F of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D233 Income tax: in ‘section 99 assessments’ of resident trust estates, other than deceased estates, is the trustee taxed at the resident individual rates?

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Draft Taxation Determination TD 93/D231 Income tax: can a taxpayer claim as a deduction the amount paid to purchase standing or growing crops?

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Draft Taxation Determination TD 93/D229 Income tax: Foreign Income: is a lump sum payment received by a CFC (Controlled Foreign Company) as consideration for the assignment of an interest stream attributable under section 456 of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D228 Income tax: are “Factor (f)” payments received by pharmaceutical companies assessable on a “receipts” or an “accruals” basis?

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Draft Taxation Determination TD 93/D227 Income tax: do forward foreign currency exchange contracts constitute trading stock as defined in subsection 6(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D226 Income tax: does the Administrative Appeals Tribunal (Tribunal) have the power to stay recovery proceedings for amounts owing on an assessment whilst that assessment is subject to review by the Tribunal?

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Draft Taxation Determination TD 93/D225 (Withdrawn) Income tax: are distributions made in the course of an informal winding up of a company assessable when the company is not dissolved within a reasonable time ?

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Draft Taxation Determination TD 93/D224 Fringe benefits tax: what type of evidence will the Commissioner accept for the purposes of section 9 of the Fringe Benefits Tax Assessment Act 1986 in cases where the employer did not keep the opening and closing odometer readings for the statutory formula method of calculating car fringe benefits ?

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Draft Taxation Determination TD 93/D222 Income tax: are amounts set aside by registered clubs to pay “linked poker machine” jackpots:(a)assessable income of the club ?(b)deductible to the club ?

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Draft Taxation Determination TD 93/D219 Income tax: does the definition of “United Kingdom” in the Australia-United Kingdom Double Tax Agreement (“the DTA”) include British possessions?

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Draft Taxation Determination TD 93/D217 Income tax: foreign income: are income or profits which are assessable in a listed country considered to be subject to tax in the listed country within the meaning of section 324 if, after the recoupment of prior year losses and other deductions, it is determined by the country that no tax is required to be paid ?

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Draft Taxation Determination TD 93/D221 Income tax: does the definition of “United States” in the Australia-United States Double Tax Convention include United States possessions?

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Draft Taxation Determination TD 93/D220 Income tax: does the definition of “France” in the Protocol to the Australia-France Double Tax Agreement include the French Territories?

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Draft Taxation Determination TD 93/D218 Income tax: does the definition of “the Netherlands” in the Australia-Netherlands Double Tax Agreement (“the DTA”) include Aruba and the Netherlands Antilles?

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Draft Taxation Determination TD 93/D215 Income tax: foreign income: is foreign tax payable by a Controlled Foreign Entity (CFE) under an accruals tax law of a listed country, within the meaning of section 456A if, after the recoupment of prior year losses and other deductions, it is determined by the country that no tax is required to be paid ?

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Draft Taxation Determination TD 93/D269 Income tax: substantiation: are there circumstances in which the Commissioner will accept a copy of the document where the taxpayer needs to retain the original?

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Draft Taxation Determination TD 93/D199 Income tax: Offshore Banking Units (OBU) – does trading in, or entering into commodity derivatives such as commodity futures, forwards, options, swaps and gold loans constitute offshore banking (OB) activity for the purposes of section 121D?

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Draft Taxation Determination TD 93/D198 Income tax: Offshore Banking Units (OBU) – where a non-resident has an Australian branch and an Australian subsidiary, and the subsidiary is registered as an OBU, does any share capital subscribed in the subsidiary by the parent fall within the definition of ‘non-OB money’?

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Draft Taxation Determination TD 93/D197 Income tax: Offshore Banking Units (OBU) – does share capital subscribed by a resident owner to its subsidiary, before that subsidiary becomes registered as an OBU, constitute “OBU resident-owner money”?

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Draft Taxation Determination TD 93/D196 Income tax: Offshore Banking Units (OBU) – can an OBU use offshore banking (OB) money (ie money that is not non-OB money) for purposes other than OB activities and replace those funds at a later date?

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Draft Taxation Determination TD 93/D216 Income tax: Offshore Banking Units (OBU) – what is the effect of funding an offshore banking (OB) activity with both OB and non-OB money?

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Draft Taxation Determination TD 93/D214 Income tax: Offshore Banking Units (OBU) – is an OBU entitled to concessional tax treatment for income derived from successful completion of offshore banking (OB) advisory activities which were entered into prior to the entity being registered as an OBU?

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Draft Taxation Determination TD 93/D213 Income tax: Offshore Banking Units (OBU) – is an OBU required to maintain separate bank accounts and separate nostro accounts?

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Draft Taxation Determination TD 93/D212 Income tax: Offshore Banking Units (OBU) – Can foreign currency denominated assets and receivables generated from OB activities be hedged into Australian dollars (AUD) and if so, would the AUD received from the forward sale constitute non-OB money?

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Draft Taxation Determination TD 93/D210 Income tax: Offshore Banking Units (OBU) – where an institution that is registered as an OBU lends money to another institution that is registered as an OBU, how do the counterparties know whether the loan qualifies as an offshore banking (OB) activity?

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Draft Taxation Determination TD 93/D211 Income tax: Offshore Banking Units (OBU) – what is the effect of converting a profit from offshore banking (OB) activities denominated in a foreign currency into Australian currency in an arm’s length transaction with an Australian counterparty or with another division of the entity of which the OBU forms part?

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Draft Taxation Determination TD 93/D209 Income tax: Offshore Banking Units (OBU)- must an OBU enter details of expenditure that it intends to claim as allowable offshore banking (OB) deductions or allowable non-OB deductions in its relevant books of account at the time of incurring that expenditure?

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Draft Taxation Determination TD 93/D208 Income tax: Offshore Banking Units (OBU) – if an OBU earns fee income for completing an assignment (say advisory activities) on a success only basis, are expenses incurred on unsuccessful deals exclusive offshore banking (OB) deductions or general OB deductions?

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Draft Taxation Determination TD 93/D207 Income tax: Offshore Banking Units (OBU) – are salaries and other operating expenses that are paid from non-OB money taken into account for purposes of the ‘purity test’ in section 121EH where the expenses are incurred in undertaking OB activities?

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Draft Taxation Determination TD 93/D205 Income tax: Offshore Banking Units (OBU) – does the definition of advisory activity in section 121D(7) encompass advising an offshore debt investor in an offshore leveraged lease which has an Australian end-user?

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Draft Taxation Determination TD 93/D203 Income tax: Offshore Banking Units (OBU) – does the definition of advisory activity in subsection 121D(7) encompass the provision of financial knowledge and information to an offshore person?

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Draft Taxation Determination TD 93/D204 Income tax: Offshore Banking Units – does the definition of advisory activity in subsection 121D(7) encompass:·advising offshore parties on offshore infrastructure financing; and·advising lessors or lessees on leasing transactions, where both lessor and lessee are offshore persons and the leased asset is not located in Australia?

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Draft Taxation Determination TD 93/D206 Income tax: Offshore Banking Units (OBU) – where an OBU provides the services of its employees to a non-resident subsidiary to assist the subsidiary in advising offshore clients on offshore financial matters, can fees charged by the OBU to the subsidiary qualify as assessable OB income?

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Draft Taxation Determination TD 93/D202 Income tax: Offshore Banking Units (OBU) – if an OBU acts as funds manager for a trust with offshore investors and an Australian trustee, does the funds management role fall within the definition of an investment activity under subsection 121D(6)?

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Draft Taxation Determination TD 93/D201 Income tax: Offshore Banking Units (OBU) – if an OBU carries on a business of trading in shares or debt instruments, such that the trading is an offshore banking (OB) activity for the purposes of subsection 121D(1), are dividends and interest derived from holding the shares or debt instruments assessable OB income?

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Draft Taxation Determination TD 93/D200 Income tax: Offshore Banking Units (OBU) – does the definition of ‘borrowing or lending activity’ in subsection 121D(2) include gold loans and gold borrowings?

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Draft Taxation Determination TD 93/D287 Income tax: capital gains: is exemption under section 160ZZI of the Income Tax Assessment Act 1936 limited to disposal of rights under a policy of assurance that result from those acts, transactions or events listed in subsection 160ZZI(4)?

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Draft Taxation Determination TD 93/D194 Fringe benefits tax: can the lowest all-day parking fee charged by the operator of a parking station for the purposes of section 39C of the Fringe Benefits Tax Assessment Act 1936 include a fee charged for parking at night?

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Draft Taxation Determination TD 93/D195 Fringe benefits tax: is the value of a benefit relevant in determining whether the benefit is an exempt minor benefit for the purposes of section 58P of the Fringe Benefits Tax Assessment Act 1986?

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Draft Taxation Determination TD 93/D193 Fringe benefits tax: is the cost of nearby car parking relevant in determining the taxable value of a car parking fringe benefit under section 39D (the “market value” basis) of the Fringe Benefits Tax Assessment Act 1986?

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Draft Taxation Determination TD 93/D192 Fringe benefits tax: where an employer leases employee parking in a commercial parking station should the value of any car parking fringe benefit (under section 39C of the Fringe Benefits Tax Assessment Act 1986) be the value under the lease at that commercial parking station?

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Draft Taxation Determination TD 93/D191 Income tax: car expense substantiation: if a taxpayer uses a car to travel more than 5000 kilometres for income producing purposes, can the cents per kilometre method be used to make a claim for car expenses by limiting the claim to 5000 kilometres?

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Draft Taxation Determination TD 93/D190 Income tax: do the Pay-As-You-Earn (PAYE) tax instalment deduction provisions of the Income Tax Assessment Act 1936 (ITAA) apply to persons entering into licence agreements for the use of hairdressing facilities?

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Draft Taxation Determination TD 93/D189 Income tax: is the income distribution received by a unitholder from a unit trust assessable in the year of receipt?

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Draft Taxation Determination TD 93/D187 Income tax: a person makes tax instalment deductions from salary and wages on behalf of an employer. Does the employer’s obligation to make deductions transfer to the person?

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Draft Taxation Determination TD 93/D186 Income tax: can a person acting as a group employer under subsection 221F(3) of the Income Tax Assessment Act 1936 make tax instalment deductions on behalf of an employer?

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Draft Taxation Determination TD 93/D188 Income tax: does Division 13 of the Income Tax Assessment Act 1936 apply to impute interest income to an Australian company which makes an interest-free loan to a non-resident subsidiary to enable this subsidiary to guarantee a third party loan to another non-resident subsidiary?

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Draft Taxation Determination TD 93/D185 Fringe benefits tax: for the purpose of the statutory formula method of valuing car fringe benefits, when is the base value of a car reduced under subsection 9(2) of the Fringe Benefits Tax Assessment Act 1986?

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Draft Taxation Determination TD 93/D183 Income tax: are Wheat Industry Fund levies paid by wheat growers under the Wheat Marketing Act 1989 deductible under subsection 51(1) of the Income Tax Assessment Act 1936? Are refunds of equity in the fund assessable under subsection 25(1)?

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Draft Taxation Determination TD 93/D181 Income tax: is a person working as an escort through an escort agency an employee for Pay-As-You-Earn (PAYE) tax purposes?

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Draft Taxation Determination TD 93/D184 Income tax: if, in the gaining or producing of assessable income, a taxpayer uses a car as defined in subsection 82KV(4)(a) in any way other than in an exempt manner at any time during a year of income, are those car expenses exempted from the substantiation provisions?

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Draft Taxation Determination TD 93/D182 Income tax: should directors fees be included in the assessable income of a director who must pass on those fees to a partnership of which the taxpayer is a member?

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Draft Taxation Determination TD 93/D180 Income tax: what is the approved form and manner of notices required by subsection 82AAT(1D) of the Income Tax Assessment Act 1936 (the ITAA) to be given to the trustees of a superannuation fund by taxpayers who wish to claim a deduction for their personal contributions to the fund ?

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Draft Taxation Determination TD 93/D178 Income tax: capital gains: if a liquidator’s written declaration was made before 11 November 1991, does the Commissioner have a discretion to accept the statement as valid under section 160WA?

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Draft Taxation Determination TD 93/D177 Income tax: capital gains: in the case of an involuntary disposal of a post-CGT asset that satisfies section 160ZZK, what is the CGT treatment of the ‘notional capital gain’ that arises where the compensation or insurance proceeds exceed the indexed cost base?

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Draft Taxation Determination TD 93/D179 Income tax: is a payment in lieu of notice on termination of employment an eligible termination payment under subsection 27A(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D176 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 and other income?

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Draft Taxation Determination TD 93/D174 Fringe Benefits Tax: a housing fringe benefit is provided in a ‘remote area’ location, to an employee who is also a shareholder and/ or director of the employer company. When the employer elects to apply the ‘statutory amount’ available under subsection 29(1) of the Fringe Benefits Tax Assessment Act 1986, does the ‘statutory amount’ automatically apply ?

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Draft Taxation Determination TD 93/D175 Income tax: property development: can costs incurred and payments received under the terms of a long-term construction contract be returned on a completed contracts basis?

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Draft Taxation Determination TD 93/D170 Fringe Benefits Tax: where a housing fringe benefit is provided in a ‘remote area’ location, to :(a)an employee who is related to the employer, or(b)an employee who is also a shareholder and/ or director of the employer company,

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Draft Taxation Determination TD 93/D173 Income tax: is the value of the shares received as consideration for providing services for research and development activities assessable income in the hands of an independent contractor?

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Draft Taxation Determination TD 93/D172 Income tax: is the allotment of shares as consideration for services performed by another party on research and development activities expenditure incurred under section 73B of the Income Tax Assessment Act 1936 (ITAA)?

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Draft Taxation Determination TD 93/D171 (Withdrawn) Income tax: where there is a partial recovery of both capital and trade debts which have the same security, what is the amount allowed as a deduction under subsection 63(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D169 Fringe Benefits Tax: are outplacement services provided to current and former employees in the nature of work related counselling and thus exempt from fringe benefits tax under section 58M of the Fringe Benefits Tax Assessment Act 1986 (“the Act”)?

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Draft Taxation Determination TD 93/D166 Income tax: can participants in the Community Development Employment Program (CDEP) who forego unemployment benefits still claim the Beneficiary Rebate?

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Draft Taxation Determination TD 93/D168 Income tax: can a trustee of a deceased partner’s estate be a party to a joint election for roll-over relief under subsection 59AA(2C) of the Income Tax Assessment Act 1936 where there has been a change in ownership or interest in depreciated property due to the death of the partner?

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Draft Taxation Determination TD 93/D165 Fringe benefits tax: employment agreement: does the payment or the reimbursement of costs, incurred by an employee in association with an employment agreement, give rise to a liability under the Fringe Benefits Tax Assessment Act 1986 to the employer?

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Draft Taxation Determination TD 93/D163 Income tax: employment agreement: are costs associated with an employment agreement deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to an employee in an existing employment relationship where either:·the agreement is renewed after its term is concluded; or·the conditions are changed?

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Draft Taxation Determination TD 93/D161 Income tax: employment agreement: are costs associated with employment agreements deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to the employer?

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Draft Taxation Determination TD 93/D162 Income tax: employment agreement: are costs associated with an employment agreement deductible to an employee under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) where the employee commences employment with a new employer?

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Draft Taxation Determination TD 93/D167 Income tax: is a rebate allowable under section 159P of the Income Tax Assessment Act 1936 (ITAA) on the medical expenses paid by the employee although reimbursed, in whole or in part, by the employer?

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Draft Taxation Determination TD 93/D158 Income tax: is a lease acceptable if the lessee or an associate has an option to purchase the shares of, or a controlling interest in, the lessor company?

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Draft Taxation Determination TD 93/D159 Income tax: is an employee who receives an assessable flying allowance in the course of his or her official duties, entitled to any deduction against the allowance?

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Draft Taxation Determination TD 93/D156 Income tax: foreign income – can ‘trading stock’ and ‘other assets used solely in carrying on a business’ come within the definition of ‘tainted asset’ in section 317?

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Draft Taxation Determination TD 93/D157 Income tax: is a lease acceptable if it is based on a $1 residual value?

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Draft Taxation Determination TD 93/D160 (Withdrawn) Income tax: under the Company Self Assessment system, for the 1989-90, 1990-91 and 1991-92 income years, is the per annum component of a penalty imposed for a false and misleading statement calculated from the date the whole or final payment was due?

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Draft Taxation Determination TD 93/D155 Income tax: foreign income – do the FIF measures apply to an attributable taxpayer of a CFC where the CFC and an FIF are the same entity?

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Draft Taxation Determination TD 93/D154 Income tax: does ‘separate net income’ include the imputation credits attached to franked dividends?

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Draft Taxation Determination TD 93/D153 Income tax: is a salaried trade union official who pays a compulsory weekly levy to a general fund for the election of union officials entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D150 Income tax: is a refund notice an “assessment” for the purposes of the Income Tax Assessment Act 1936 when a taxpayer has a taxable income above the taxfree threshold but is entitled to franking rebates in excess of the amount of tax otherwise payable and a refund notice issues to refund existing PAYE credits to the taxpayer?

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Draft Taxation Determination TD 93/D151 Income tax: is a taxpayer entitled to a deduction under subsection 59(1) 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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Draft Taxation Determination TD 93/D152 Income tax: where a trustee is assessed under subsection 98(1) of the Income Tax Assessment Act 1936, in respect of a resident individual beneficiary under a legal disability, is the imputation credit on dividends allowed in both the trustee’s assessment and the individual’s assessment ?

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Draft Taxation Determination TD 93/D149 Income tax: where invoices for the cost of goods and/or services include offset amounts of a capital nature, is the deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for the cost of the goods and/or services limited to the net amount payable under the invoices?

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Draft Taxation Determination TD 93/D148 Income tax: how should a licensed club apportion expenses when calculating its taxable income?

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Draft Taxation Determination TD 93/D147 Income tax: in ‘Take or Pay’ contracts, is income derived at the time of receipt/billing or when the product is delivered?

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Draft Taxation Determination TD 93/D146 Income tax: to what extent is a registration fee for a Continuing Professional Development (CPD) seminar deductible if a part of the fee represents the cost of food and drink to be provided as part of the seminar?

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Draft Taxation Determination TD 93/D145 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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Draft Taxation Determination TD 93/D143 Income tax: if a moneylender (A) sells its loan book to a taxpayer (B) and later B writes off some of the debts in the loan book as bad, can B claim those bad debts as deductions under paragraph 63(1)(b)?

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Draft Taxation Determination TD 93/D141 Income tax: is the expenditure incurred by an employee on an employer’s range of brand name conventional clothing or footwear, which is required to be worn as a condition of employment, an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 93/D140 (Withdrawn) Income Tax: is a deduction allowable to a teacher for expenses incurred in providing meals to a student?

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Draft Taxation Determination TD 93/D139 Income tax: can the cost of plant purchased for a specific project, and fully charged to the client, but which is still held after that project was completed and able to be used again, be treated as fully deductible under subsection 51(1) or under the depreciation provisions of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 93/D138 Income tax: is a taxpayer allowed a deduction under subsection 51(1) for management fees, in an income year, if those management fees are calculated as a percentage of the taxpayer’s net profits of that same income year?

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Draft Taxation Determination TD 93/D137 (Withdrawn) Income tax: does paragraph 26(e) apply to a lump sum paid by an employer to compensate an employee for a change in working conditions?

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Draft Taxation Determination TD 93/D136 (Withdrawn) Income tax: where assets are the subject of a lease and are traded-in, can a trade-in credit be used to reduce the cost of a replacement leased asset?

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Draft Taxation Determination TD 93/D134 Income tax: capital gains: does New Zealand Goods and Services Tax (GST) incurred by an Australian taxpayer on the acquisition of a New Zealand property form part of the cost base of that property?

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Draft Taxation Determination TD 93/D133 Income tax: capital gains: what are the consequences where a taxpayer receives a non-assessable distribution in respect of units in a unit trust and the distribution exceeds the indexed cost base of the units?

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Draft Taxation Determination TD 93/D135 Income tax: must dividends paid in respect of different classes of shares be franked at the same rate to avoid being considered as underfranked?

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Draft Taxation Determination TD 93/D132 Income tax: capital gains: how is the adjusted payment calculated pursuant to subsection 160ZM(3A) of the Income Tax Assessment Act 1936 where there is a non-assessable distribution from a unit trust and when is the adjusted payment used for the purposes of calculating a capital gain or loss under section 160ZM?

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Draft Taxation Determination TD 93/D131 Income tax: capital gains: when is indexation of the cost base of units in a unit trust available and how is it calculated where a taxpayer has received non-assessable distributions in respect of those units?

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Draft Taxation Determination TD 93/D142 Income tax: is the amount received from the sale of vendor shares by a bona fide prospector, who received the shares as consideration for the sale of mining tenements, exempt in terms of paragraph 23(pa) or subsection 160L(7) of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 93/D130 Fringe Benefits Tax: is an employer liable to fringe benefits tax (FBT) on periodic payments paid to a former employee which are a reimbursement of expenditure incurred by the former employee?

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Draft Taxation Determination TD 93/D129 Income tax: are travelling expenses incurred by fruit-pickers as they travel between various places of employment deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA)?

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Draft Taxation Determination TD 93/D128 Income tax: is expenditure incurred by an employee in applying for a promotion deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 93/D127 Income tax: how are home laundry expense claims for work clothes calculated and substantiated for the purposes of subsection 51(1) and section 82KZ of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 93/D126 (Withdrawn) Income tax: before an annuity commenced to be payable under a deferred annuity (DA) contract, the DA is commuted and the resulting eligible termination payment (ETP) is rolled-over to purchase an immediate annuity (IA). What will be the rebate of tax under section 159SU of the Income Tax Assessment Act 1936 in respect of that annuity?

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Draft Taxation Determination TD 93/D125 Income tax: does employment, for the purposes of subsection 27A(1), include time spent as a partner for the purpose of calculation of the eligible service period in relation to an eligible termination payment made in consequence of the termination of a person’s employment?

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Draft Taxation Determination TD 93/D124 Income tax: where a trustee is assessed under sub-section 98(1) of the Income Tax Assessment Act 1936 (ITAA) and the income of the trust includes prescribed payments, are both the resident beneficiary of the trust who is under a legal disability, as well as the trustee, entitled to Prescribed Payments System (PPS) credits?

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Draft Taxation Determination TD 93/D123 Income tax: do payments received by an employee from an employer in respect of motor vehicle expenses incurred by an employee need to be considered when ascertaining the rebate for personal superannuation contributions to which the employee may be entitled under section 159SZ, and the repealed section 159TL, of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 93/D122 Income tax: foreign income (foreign investment funds) – does the phrase ‘assets for use in eligible activities’ in section 500 of the Income Tax Assessment Act 1936 (ITAA) include assets held for use in eligible activities?

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Draft Taxation Determination TD 93/D121 Income tax: is a payment received under a voluntary redundancy package a bona fide redundancy payment for the purposes of section 27F of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 93/D120 Income tax: if a lessee incurs legal expenses defending a lessor’s attempts to terminate the lease, are these legal expenses an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D119 Fringe benefits tax: if an employer refrains from claiming an income tax deduction for deductible expenditure incurred in providing a fringe benefit to an employee, is the employer relieved from any fringe benefits tax liability which exists in the circumstances?

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Draft Taxation Determination TD 93/D115 Income tax: property development: where net profit is included in assessable income under subsection 25(1) of the Income Tax Assessment Act 1936

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Draft Taxation Determination TD 93/D116 Income tax: motor vehicle substantiation: does the 5000 kilometre limit in section 82KX of the Income Tax Assessment Act 1936 relate to the distance travelled by the car or by the taxpayer?

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Draft Taxation Determination TD 93/D113 Income tax: if a purchase of depreciable plant comprises individual items costing $300 or less each or have an effective life of less than 3 years, can these individual items be depreciated at the rate of 100% in terms of subsection 55(2) of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 93/D114 Income tax:property development: where a construction contractor uses the basic method of returning income from long term construction contracts as outlined in Taxation Ruling IT 2450, when are advance or up front payments derived as income for the purposes of subsection 25(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D118 Income tax: should you apply to the Taxation Office for early release of superannuation benefits?

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Draft Taxation Determination TD 93/D111 Income tax: are periodic workers’ compensation payments made by Comcare, ‘pensions’ for purposes of the pensions articles in Australia’s double taxation agreements (DTAs)?

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Draft Taxation Determination TD 93/D110 Income tax: is the Commonwealth Scientific and Industrial Research Organisation (CSIRO) an educational institution for the purposes of the articles in Australia’s double tax agreements (DTAs) dealing with the remuneration of professors and teachers?

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Draft Taxation Determination TD 93/D112 Income tax: are the costs incurred by teachers when travelling to their regular school to attend Parent and Citizens meetings, sports and other school functions able to be claimed as a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 93/D108 Income tax: are monetary gifts received by a child or any interest earned on investing such money treated as ‘excepted assessable income’?

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Draft Taxation Determination TD 93/D106 Income tax: is it necessary to do a stocktake at the end of the year?

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Draft Taxation Determination TD 93/D104 Income tax: does the transfer of an asset between the statutory funds of a life insurance company constitute a disposal for income tax purposes?

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Draft Taxation Determination TD 93/D105 Income tax: if a company ceases carrying on a business which has been transferred to an associated entity, will a payment made by that company to a former employee be an eligible termination payment as defined in subsection 27A(1) of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 93/D99 Income tax: where a taxpayer receives cash compensation for the compulsory acquisition of a portion of land which he or she used in carrying on a business, and incurs expenditure in constructing a building on the remaining land for use in that business, is rollover relief under section 160ZZK of the Income Tax Assessment Act 1936 available?

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Draft Taxation Determination

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Draft Taxation Determination TD 93/D95 Fringe benefits tax: who is a ‘suitably qualified valuer’ for the purposes of paragraph 39D(3)(a) of the Fringe Benefits Tax Assessment Act 1986 (the FBTAA)?

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Draft Taxation Determination TD 93/D100 Income tax: where a taxpayer receives an asset other than land as compensation for the compulsory acquisition of a portion of land which he or she used in carrying on a business, is rollover relief under section 160ZZL of the Income Tax Assessment Act 1936 available?

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Draft Taxation Determination TD 93/D96 Fringe benefits tax: what is a ‘commercial parking station’ for the purposes of sections 39A, 39B, 39C and 39E of the Fringe Benefits Tax Assessment Act 1986 (the FBTAA)?

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Draft Taxation Determination TD 93/D101 Income tax: where a taxpayer receives a combination of cash and a replacement asset as compensation for the compulsory acquisition of of a portion of land he or she used in carrying on a business, and incurs expenditure in constructing a building on the remaining land for use in that business, is rollover relief available under both section 160ZZK and section 160ZZL of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 93/D102 Income tax: stripping of company profits: section 177E: does a scheme by way of or in the nature of dividend stripping require the purchaser of shares in the target company to subsequently dispose of the shares at a deductible loss or to otherwise obtain, for tax purposes, a deduction for the depreciation in value of the stripped shares?

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Draft Taxation Determination TD 93/D103 Income tax: foreign exchange gains and losses of a capital nature – in what circumstances is a loan ‘wholly or partly rolled over’ under section 82W of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 93/D107 Income tax: does the receipt of a travel allowance automatically entitle an employee to a deduction for travel expenses under subsection 51(1) of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 93/D98 Income tax: work related expenses: are items purchased to provide protection from the sun i.e. sunglasses, hats and sunscreen, allowable under subsection 51(1) of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 93/D92 Income tax: trading stock of gold miners: what is the application of subsection 31(2) of the Income Tax Assessment Act 1936 to the low grade ore stocks of gold miners?

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Draft Taxation Determination TD 93/D94 Income tax: are lease payments allowable as a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 where a previously owned asset is traded-in on the newly leased asset?

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Draft Taxation Determination TD 93/D93 Income tax: is a depreciation deduction allowable under subsection 54(1) if income-producing operations in a business have not yet commenced?

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Draft Taxation Determination TD 93/D91 Income tax: where primary producers have set quotas for delivery to marketing authorities yet have excess stock on hand at year end, what value will be placed on this stock?

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Draft Taxation Determination TD 93/D90 Income tax: when is a commission receivable by a travel agent from a service provider (e.g. an airline) derived as assessable income under section 25 of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D89 Income tax: does a person cease to be engaged in a course of full-time education for the purposes of the pro-rating of the tax-free (zero rate) threshold when the person joins the Australian Defence Force Academy?

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Draft Taxation Determination TD 93/D88 Income tax: in complying with the substantiation provisions relating to a motor vehicle expense claim, how is the cost of fuel calculated when no documentary evidence is maintained?

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Draft Taxation Determination TD 93/D86 Income tax: are TFN amounts deducted from the ‘tax free income’ component of a unit trust distribution?

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Draft Taxation Determination TD 93/D87 Income tax: should TFN amounts be deducted from that part of a unit trust distribution which is funded by fully franked dividends received by the trust?

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Draft Taxation Determination TD 93/D79 Income tax: capital gains: does the relocation of a building come within the meaning of ‘constructed’ in subsection 160P(2) of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 93/D85 Fringe benefits tax: does an employer have a liability under the Fringe Benefits Tax Assessment Act 1986 in relation to the payment of costs for a home telephone of an employee?

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Draft Taxation Determination TD 93/D81 Income tax: when do the final royalty withholding tax provisions first apply?

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Draft Taxation Determination TD 93/D84 Income Tax: does section 129 of the Income Tax Assessment Act 1936 (ITAA) operate to deem 5% of shipping freight payments to be taxable income where;

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Draft Taxation Determination TD 93/D83 Income tax: payment of ‘equipment royalties’ pursuant to a contract entered into prior to 8pm on 18 August 1992

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Draft Taxation Determination TD 93/D82 Income tax: deductibility of royalties where withholding tax has not been remitted to the Tax Office

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Draft Taxation Determination TD 93/D80 Income tax: has an expense been incurred for the purchase of imported trading stock which is in transit by sea and for which the bills of lading or non-negotiable waybills and finance documents relating to liability for payment have not yet been accepted?

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Draft Taxation Determination TD 93/D78 Income tax: capital gains: what are the CGT implications of removing a post-CGT building from post-CGT land and relocating it on pre-CGT land?

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Draft Taxation Determination TD 93/D77 Income tax: capital gains: when will a building which is relocated to pre-CGT land be treated as a separate asset under subsection 160P(2)?

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Draft Taxation Determination TD 93/D75 Income tax: capital gains: how is the removal of a building from a block of land treated for CGT purposes?

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Draft Taxation Determination TD 93/D76 Income tax: capital gains: a building acquired pre-CGT is relocated to land acquired post-CGT. Can the relocation costs be included in the cost base of the post-CGT land?

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Draft Taxation Determination TD 93/D97 Income tax: in completing a tax agent’s certificate, may the name of the partnership or company be stamped or typed, or must the registered nominee write out the name while signing the certificate?

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Draft Taxation Determination TD 93/D74 Income tax: does a disposal of livestock because of the loss of pasture or fodder as a result of drought qualify for the concessions in subsection 36(3) or section 36AAA of the Income Tax Assessment Act 1936 even though the sale takes place after the drought declaration is withdrawn for the area in which the livestock or pasture was located?

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Draft Taxation Determination TD 93/D73 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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Draft Taxation Determination TD 93/D72 Income tax: self assessment: must the Commissioner comply with an application for a private ruling in which the period is not specified? Can a private ruling be issued for an unspecified period?

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Draft Taxation Determination TD 93/D71 Fringe benefits tax: in what form must a car parking valuation be given for the purposes of paragraph 39D(3)(a) of the Fringe Benefits Tax Assessment Act 1986?

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Draft Taxation Determination TD 93/D70 Fringe benefits tax: how is the 1km distance between a commercial car parking station and the premises on which an employee’s car is parked to be measured for the purposes of section 39B of the Fringe Benefits Tax Assessment Act 1986 (the FBTAA)?

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Draft Taxation Determination TD 93/D69 Income tax: will a section 160AB rebate continue to apply to interest derived from State Bank Victoria Deposit Stock issued before 1 November 1968 if the interest is paid by the Commonwealth Bank of Australia?

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Draft Taxation Determination TD 93/D65 Income tax: if a taxpayer owns pre-CGT land and trees and after 19 September 1985 the taxpayer cuts the trees, are there any CGT consequences arising from the subsequent sale of the timber by the taxpayer?

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Draft Taxation Determination TD 93/D64 Income tax: capital gains: how will Divisions 10 and 11 of Part IIIA of the Income Tax Assessment Act 1936 apply to options or rights issued by a company to shareholders, if the existing shares in respect of which the options or rights are issued consist of pre- and post-CGT shares?

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Draft Taxation Determination TD 93/D68 Income tax: insurance: can an insurance company claim a loss under subsection 51(1) or Part IIIA of the Income Tax Assessment Act 1936 (ITAA) on shares it holds in a company which is in liquidation?

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Draft Taxation Determination TD 93/D66 Income tax: capital gains: if a taxpayer who owns pre-CGT land and trees sells timber according to two post-CGT contracts – one for the sale of the uncut timber and the other for granting the purchaser of the timber the right to enter the taxpayer’s property over a period of time and remove timber as and when required – how is the sale treated for CGT purposes?

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Draft Taxation Determination TD 93/D67 Income tax: would a government department or agency qualify for public benevolent institution status (PBI) under subparagraph 78(1)(a)(ii) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D63 Income tax: capital gains: under what circumstances will Divisions 10 and 11 of Part IIIA of the Income Tax Assessment Act 1936 apply to options or rights issued by a company to an existing shareholder?

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Draft Taxation Determination TD 93/D54 Income tax: is a police officer who is required to wear conventional clothing e.g., suits, shirts, ties, jeans and shoes entitled to claim a deduction for the cost of purchasing, cleaning and maintaining such items?

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Draft Taxation Determination TD 93/D117 Income tax: capital gains: are there any CGT consequences arising from the transfer of section 80G or section 160ZP losses after 25 June 1992?

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Draft Taxation Determination TD 93/D144 Income tax: what is the source of income, profits or gains derived by taxpayers from petroleum activities within Area A of the Zone of Cooperation established under 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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Draft Taxation Determination TD 93/D109 Income tax: in calculating the residual value of a leased item, may a lower residual value than those outlined in IT 28 be adopted in light of the more generous depreciation rates?

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Draft Taxation Determination TD 93/D49 Income tax: are organisations which are established to promote tourism exempt from income tax under paragraph 23(h) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D62 Income tax: when is a fee or premium derived on an option granted by a financial institution in the ordinary course of its business?

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Draft Taxation Determination TD 93/D61 Income tax: is a payment of money to an eligible ‘umbrella’ organisation under a ‘preferred donation arrangement’ a tax deductible gift if the donor taxpayer or an associate obtains a collateral benefit?

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Draft Taxation Determination TD 93/D60 Income tax: is an employee entitled to a deduction for work-related expenses reimbursed by his or her employer?

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Draft Taxation Determination TD 93/D59 Income tax: can an employee obtain a deduction for depreciation in relation to an item of plant used for income producing activities when he or she is subsequently reimbursed for the cost of the item ?

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Draft Taxation Determination TD 93/D58 Income tax: how should a taxpayer’s gross assessable income be determined where it sells goods on terms which allow a discount for prompt payment?

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Draft Taxation Determination TD 93/D57 Income tax: can land on which handling facilities and feedlots are used in a business of livesheep export be regarded as being used for the purposes of agricultural or pastoral pursuits so as to be eligible for the special primary production depreciation concessions in the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D56 Income tax: is a taxpayer who carries on business as a livesheep exporter carrying on a business of primary production?

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Draft Taxation Determination TD 93/D55 Income tax: employee share acquisition schemes – is income that is assessable under section 26AAC of the Income Tax Assessment Act 1936 (ITAA) liable to provisional tax?

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Draft Taxation Determination TD 93/D53 Income tax: is a Police Officer entitled to a deduction for costs incurred in maintaining a “silent” telephone number?

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Draft Taxation Determination TD 93/D52 Income tax: is a police officer entitled to a deduction for the cost of renewing a driver’s licence?

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Draft Taxation Determination TD 93/D51 Income tax : can a taxpayer who earned foreign employment income exempt under section 23AG and taxable income including Job Search or New Start allowances during an income tax year be entitled to a beneficiary rebate?

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Draft Taxation Determination TD 93/D50 Income tax: are fees paid by a taxpayer for the electronic lodgment of income tax information deductible as tax-related expenses?

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Draft Taxation Determination TD 93/D48 (Withdrawn) Income tax: if a person buys an entire business operation including the book debts, can he claim a deduction for those debts which later prove to be bad debts ?

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Draft Taxation Determination TD 93/D47 Income tax: can a person receiving an annuity (or superannuation pension) resulting from another person’s death claim a deduction for the undeducted purchase price of the annuity where the deceased’s annuity became payable before 1 July 1983?

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Draft Taxation Determination TD 93/D46 Income tax: what is the value to be allocated to live oyster shell used for the purpose of pearl culture pursuant to section 32 of the Income Tax Assessment Act (ITAA)?

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Draft Taxation Determination TD 93/D39 Fringe Benefits Tax: under Australia’s double taxation agreements (DTAs), are overseas airline companies exempt from the payment of fringe benefits tax (FBT) on benefits provided to employees who exercise their employment in Australia?

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Draft Taxation Determination TD 93/D43 (Withdrawn) Income tax: rebates for dependants: do losses of previous years reduce the separate net income of a dependant for the purposes of calculating a rebate under the provisions of section 159J of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D44 (Withdrawn) Income tax: insurance: reinsurance: do reinsurance arrangements such as ‘financial reinsurances’ which contain significant funding elements have the same taxation consequences as traditional reinsurance arrangements?

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Draft Taxation Determination TD 93/D45 Income tax: substantiation: car expenses: can the “12% of cost method” under subsection 82KW(3) be used if a car has been obtained by inheritance, gift or prize at no actual cost?

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Draft Taxation Determination TD 93/D42 Income tax: can a taxpayer who uses a motor cycle for income producing purposes use the ‘cents per kilometre’ method to calculate the amount of a deduction for motor cycle expenses?

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Draft Taxation Determination TD 93/D41 Income tax: what is the retention period for documentary evidence in relation to work-related expenses claimed by salary and wage earners?

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Draft Taxation Determination TD 93/D38 Fringe benefits tax: does a prepayment to which section 82KZM of the Income Tax Assessment Act 1936 applies qualify as a “once-only deduction” under subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986?

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Draft Taxation Determination TD 93/D37 Income tax: employee share acquisition schemes: can a resident taxpayer participating in a foreign employee share acquisition scheme take advantage of a reduction in discount under subsection 26AAC(4F) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D36 Income tax: Offshore Banking Units – if a loan entered into by a foreign branch of an Australian resident bank is assigned to the Australian OBU head office, does this constitute an OB activity?

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Draft Taxation Determination TD 93/D35 Income Tax: Offshore Banking Units – can transactions which come within the definition of OB activities be entered into by the part of a bank which handles the domestic (as opposed to offshore) activities and be accounted for in the domestic books?

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Draft Taxation Determination TD 93/D34 Income tax: Offshore Banking Units – can a sub-subsidiary of a bank be registered as an OBU?

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Draft Taxation Determination TD 93/D33 Income tax: Offshore Banking Units – is an OBU entitled to concessional tax treatment for income from OB activities which were entered into prior to the entity being registered as an OBU?

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Draft Taxation Determination TD 93/D32 Income tax: Offshore Banking Units – if an entity which is registered as an OBU conducts both offshore banking and domestic banking activities, can the OBU trade in foreign currency with its domestic division or unit (DBU)?

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Draft Taxation Determination TD 93/D30 Income tax: Offshore Banking Units – what is the meaning of ‘guarantee-type activity’ under subsection 121B(3)?

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Draft Taxation Determination TD 93/D31 Income tax: Offshore Banking Units: does the OBU concessional tax regime apply to assessable income derived after 30 June 1992 where the OB activities were entered into by an OBU prior to 1 July 1992?

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Draft Taxation Determination TD 93/D29 Income tax: capital gains: what is the amount of the consideration in respect of the disposal of an asset by a taxpayer where consideration is actually received but an amount is later paid out by way of damages?

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Draft Taxation Determination TD 93/D28 Income tax: capital gains: what is the amount of the consideration received in respect of the disposal of an asset where the consideration consists of shares which will be delivered at a later date and decline in value prior to delivery?

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Draft Taxation Determination TD 93/D15 Income tax: capital gains: if the parties to a contract for the sale of an asset renegotiate a lesser sum than the consideration originally agreed to, what is the consideration in respect of the resulting disposal and acquisition?

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Draft Taxation Determination TD 93/D25 Income tax: will a taxpayer who provides land, plant or labour for use in sharefarming arrangement be treated as being engaged in a business of primary production as defined in subsection 6(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D24 Income tax: is a police officer who is required, as a condition of employment, to be within a specified weight to height ratio entitled to claim a deduction for a weight reduction programme?

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Draft Taxation Determination TD 93/D23 Income tax: is a police officer, who is required to maintain an adequate level of physical fitness in order to undertake police duties, entitled to claim a deduction for fitness related expenditure?

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Draft Taxation Determination TD 93/D22 Income tax: what is the scope of the exemption from income tax provided by subparagraph 23(g)(v) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D21 Income tax: : do travel and accommodation expenses incurred by a resident company so as to enable the transfer of knowhow from a non-resident company to the resident Australian company constitute a royalty as defined in subsection 6(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D20 Fringe benefits tax: where a car has been leased and subsequently purchased by the employer, what is the depreciated value of the car for the purpose of sections 10, 11 and 12 of the Fringe Benefits Tax Assessment Act 1986 in the year in which the car was purchased?

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Draft Taxation Determination TD 93/D19 Income tax: if a taxpayer claims a deduction for self education expenses under subsection 51(1) of the Income Tax Assessment Act 1936, is the first $250 spent, but disallowed as a deduction under section 82A, excluded from the substantiation provisions?

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Draft Taxation Determination TD 93/D18 Income tax: are live oyster shell used in a business of pearl culture, trading stock for the purposes of the Income Tax Assessment Act 1936 (ITAA)?

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Draft Taxation Determination TD 93/D27 Income tax: is a ‘housing allowance subsidy’ paid to an employee in respect of the employee’s principal residence assessable under the Income Tax Assessment Act 1936 (ITAA)?

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Draft Taxation Determination TD 93/D26 Income tax: first stopped full-time education: tax-free threshold: has a person stopped full-time education for the first time during the year of income if that person completed secondary education at the end of the school year and could not obtain enrolment in a further course of full-time education until after 30 June?

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Draft Taxation Determination TD 93/D17 (Withdrawn) Income tax: what are the taxation consequences of a long-term diversion-from-stream licence purchased by a primary producer and subsequently transferred, in whole or in part, either permanently or temporarily for valuable consideration?

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Draft Taxation Determination TD 93/D16 Fringe benefits tax: is a benefit provided by a sporting club for medical/hospital expenses arising from injuries suffered by a player during training or playing exempt from fringe benefits tax?

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Draft Taxation Determination TD 93/D14 Income tax: is a ‘prescribed person’ liable for half the Medicare levy if that person maintains a spouse who is not a ‘prescribed person’?

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Draft Taxation Determination TD 93/D13 Income tax: is an income tax deduction allowable for factoring fees incurred by the taxpayer when debts are factored by the taxpayer to a related party?

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Draft Taxation Determination TD 93/D12 Income tax: is the business of ‘beach worming’ primary production under the definition in subsection 6(1) of the Income Tax Assessment Act 1936?

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Draft Taxation Determination TD 93/D11 Income tax: do credits of tax instalment deductions constitute “an amount of relevant tax paid by a person” for the purposes of subsection 9(1) of the Taxation (Interest on Overpayments) Act 1983 (TIOPA)?

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Draft Taxation Determination TD 93/D10 (Withdrawn) Income tax: capital gains: does a payment made by the vendor under a rental guarantee agreement form part of the vendor’s cost base of the income producing property that was sold?

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Draft Taxation Determination TD 93/D9 Income tax: is a professional sportsperson entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for the cost of hiring formal clothing to attend functions or presentations?

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Draft Taxation Determination TD 93/D8 Income tax: should a resident deduct withholding tax from interest incurred under a loan from a non-resident if there is no actual payment of the interest?

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Draft Taxation Determination TD 93/D2 Income tax: is rollover relief available under section 160ZZK of the Income Tax Assessment Act 1936 for an involuntary disposal of an asset where taxpayers are forced to dispose of an asset due to an adverse change in their financial circumstances?

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Draft Taxation Determination TD 93/D7 Fringe benefits tax: do redeemable vouchers awarded to staff as part of an incentive scheme qualify as exempt benefits in terms of section 58P of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

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Draft Taxation Determination TD 93/D6 Income tax: capital gains: what are the CGT consequences where an asset, which was acquired by a legal personal representative (LPR) after the death of the deceased, passes to a remainderman on the death of a life tenant?

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Draft Taxation Determination TD 93/D5 Income tax: capital gains: what are the capital gains tax consequences where a legal personal representative (LPR) purchases an asset to satisfy a general legacy?

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Draft Taxation Determination TD 93/D4 Income tax: capital gains: where an asset owned by the deceased at the time of death passes to a remainderman on the death of a life tenant, what is the date of acquisition of the asset by the remainderman?

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Draft Taxation Determination TD 93/D1 Income tax: to what extent are dividends paid by a resident company to a non-resident individual subject to withholding tax ?

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