Draft Taxation Determination TD 95/D15W – Withdrawal Income tax: will an assessable gain arise where an amount claimed as a deduction, but not paid, exceeds the amount actually required to be paid in a later year?

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Draft Taxation Determination TD 95/D18W – Withdrawal Income tax: is subsection 170(10) of the Income Tax Assessment Act 1936 subject to the requirements of subsection 170(6)?

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Draft Taxation Determination TD 95/D25 Income tax: capital gains: if after 19 September 1985 a person makes a capital improvement to a pre-CGT asset, does subsection 160P(6) of the Income Tax Assessment Act 1936 deem the improvement to be a separate asset on the person’s death or on any later disposal by the legal personal representative (LPR) or a beneficiary?

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Draft Taxation Determination TD 95/D29 Income tax: capital gains: is roll-over relief under section 160ZZO of the Income Tax Assessment Act 1936 available on the disposal of an asset after 25 June 1992 under subsection 160M(6) or subsection 160M(7)?

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Draft Taxation Determination TD 95/D27 Income tax: capital gains: does subsection 160ZZQ(8) of the Income Tax Assessment Act 1936 allow a principal residence exemption for two dwellings, for a period of up to three months, if a taxpayer makes an election that either subsection 160ZZQ(5) or 160ZZQ(11) applies to one of the dwellings?

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Draft Taxation Determination TD 95/D28 Income tax: capital gains: if after 19 September 1985 a taxpayer makes a capital improvement to a pre-CGT principal residence, and the improvement is deemed to be a separate asset under subsection 160P(6) of the Income Tax Assessment Act 1936, is a disposal of that asset subject to the exemption for a principal place of residence?

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Draft Taxation Determination TD 95/D17 Income tax: infrastructure borrowings: is a rebate in accordance with section 159GZZZZG available where interest from infrastructure lending is exempt under section 159GZZZZE and is partially exempt under another provision?

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Draft Taxation Determination TD 95/D23 Income tax: capital gains: does section 160ZM of the Income Tax Assessment Act 1936 apply to a non-assessable payment made by a trustee to a beneficiary of a discretionary trust?

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Draft Taxation Determination TD 95/D24 Income tax: how do you determine the market value of mature trees acquired and used for non-forest operations, but later ventured into a new business, as contemplated by paragraph 45 of Taxation Ruling TR 95/6?

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Draft Taxation Determination TD 95/D21 Income tax: self assessment: can a person obtain a private ruling in terms of Part IVAA of the Taxation Administration Act 1953 (TAA) for a year of income after the year ended 30 June 1992, where the question covered in the private ruling concerns depreciation deductions allowable in respect of plant acquired and used, or installed ready for use, before 1 July 1992?

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Draft Taxation Determination TD 95/D22 Income tax: self assessment: can a person (the attorney) acting within the terms of a general power of attorney validly apply on behalf of the grantor of the power of attorney (the principal) for a private ruling on the way in which a tax law or tax laws will apply to the principal?

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Draft Taxation Determination TD 95/D26 Income tax: capital gains: if a person (A): · improves a pre-CGT asset to which subsection 160P(6) applies; and · disposes of the improved asset to A’s spouse (B) under an order of the court under the Family Law Act 1975 following marriage breakdown; how does section 160ZZM apply: (i) to the disposal of the improved asset by A; and (ii) to any later disposal of the improved asset by B?

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Draft Taxation Determination TD 95/D20 Income tax: general insurance: when an election is made under subsection 148(2) of the Income Tax Assessment Act 1936 (‘the Act’), are all amounts paid or credited or received or debited in respect of reinsurance contracts made prior to the making of the election, deductible or assessable respectively to the Australian insurer?

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Draft Taxation Determination TD 95/D19 Income tax: general insurance: what obligations does an Australian insurer have under the Income Tax Assessment Act 1936 (‘the Act’) when an election is made under subsection 148(2) of the Act?

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Draft Taxation Determination TD 95/D18 Income tax: is subsection 170(10) of the Income Tax Assessment Act 1936 subject to the requirements of subsection 170(6)?

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Draft Taxation Determination TD 95/D16 Income tax: are registered clubs, hotels, casinos and other gaming machine operators entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for accumulated jackpot amounts displayed on gaming machines prior to a player winning the jackpot?

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Draft Taxation Determination TD 95/D15 Income tax: will an assessable gain arise where an amount claimed as a deduction, but not paid, exceeds the amount actually required to be paid in a later year?

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Draft Taxation Determination TD 95/D14 Fringe benefits tax: where a car is acquired at the end of a lease, is the acquisition at the residual value an ‘arm’s length transaction’ for the purposes of section 43 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

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Draft Taxation Determination TD 95/D13 Income tax: can subsection 36A(2) of the Income Tax Assessment Act 1936 apply if partners of a partnership who own trading assets transfer the assets to a trustee of a unit trust in which one former partner holds at least 25% of the units?

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Draft Taxation Determination TD 95/D11 Income tax: can section 36A of the Income Tax Assessment Act 1936 apply if a sole trader who owns trading assets declares himself or herself to be a trustee of a discretionary trust over the assets?

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Draft Taxation Determination TD 95/D10 Income tax: can section 36A of the Income Tax Assessment Act 1936 apply if a sole trader who owns trading assets transfers the assets to another person as a trustee of a discretionary trust?

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Draft Taxation Determination TD 95/D12 Income tax: can section 36A of the Income Tax Assessment Act 1936 apply if: (a) a sole trader who owns the trading assets of a business transfers the assets to a partnership comprising the sole trader and a trustee of a discretionary trust; and (b) the partnership of the sole trader and the trustee, in turn, transfers the assets to the trustee?

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Draft Taxation Determination TD 95/D9 Income tax: what is the fair market value of flight rewards under frequent flyer or other similar consumer award type programs?

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Draft Taxation Determination TD 95/D8 Fringe benefits tax: can administration entities or combined administration/service entities to which Taxation Ruling IT 2494 applies provide fringe benefits to employees who are also partners of an associated partnership?

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Draft Taxation Determination TD 95/D7 Fringe benefits tax: can a government body be an ‘association’ for the purposes of section 65J of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

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Draft Taxation Determination TD 95/D6 Income tax: capital gains: does the expression ‘an improvement of a capital nature’ in subsection 160P(6) of the Income Tax Assessment Act 1936 contemplate aggregating separate improvements to determine whether the threshold and ratio tests of the subsection are met?

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Draft Taxation Determination TD 95/D5 Income tax: under the Fly Buys program and similar consumer award programs which apply primarily for private or domestic purchases, is any amount of the award assessable where some of the purchases are employer-paid transactions?

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Draft Taxation Determination TD 95/D4 Income tax: capital gains: does a person who acquires the benefit of a restrictive covenant incur a capital loss on the expiry of that covenant?

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Draft Taxation Determination TD 95/D3 Income tax: what is the maximum rate of dividend withholding tax that will be imposed by the Philippines under Article 10(2)(a) of the Australia – Philippines Double Taxation Agreement (‘the DTA’) on outgoing dividends paid to residents of Australia now that Australia gives double tax relief to such dividends by way of an outright exemption rather than a credit or rebate?

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Draft Taxation Determination TD 95/D2 Income tax: will a subsidiary be allowed to adopt a substituted accounting period with a different balance date from that of its overseas parent in order to facilitate the consolidation of group accounts?

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Draft Taxation Determination TD 95/D1 Income tax: are interest payments made to non-residents by an Offshore Banking Unit (OBU) on bearer debentures, where the names and addresses of the holders have not been supplied to the Commissioner of Taxation, caught by Division 11 and in particular section 126 of the Income Tax Assessment Act 1936?

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