Draft Taxation Determination TD 96/D4W – Withdrawal Income tax: capital gains: how does Division 19B of Part IIIA of the Income Tax Assessment Act 1936 apply to a share value shifting arrangement involving a share value shift from shares held by a person to shares held by an associate which is matched by a corresponding value shift from the associate’s shares to that person’s shares?.

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Draft Taxation Determination TD 96/D6W – Withdrawal Fringe benefits tax: are contributions made by an employer in cash or in kind to a staff social club subject to fringe benefits tax (FBT)?

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Draft Taxation Determination TD 96/D18 Income tax: should directors’ fees be included in the assessable income of a director who is a partner in a professional partnership and who must pass on those fees to the partnership as required by the partnership agreement?

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Draft Taxation Determination TD 96/D17 Income tax: can a company satisfy the requirements of section 80A or section 80E of the Income Tax Assessment Act 1936 if 50% or more of its shares are held by the trustee(s) of a discretionary trust(s)?

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Draft Taxation Determination TD 96/D16 Income tax: self assessment: can a person obtain a private ruling in terms of Part IVAA of the Taxation Administration Act 1953 (TAA) if the question raised in the private ruling concerns the capital gains tax (CGT) consequences of a contract entered into on or after 1 July 1992 for the disposal of an asset acquired before that date?

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Draft Taxation Determination TD 96/D15 Income tax: in what circumstances can an emdraftployer who self-insures for workers’ compensation obtain a deduction for provisions under subsection 51(1) of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 96/D14 Income tax: capital gains: if a taxpayer receives compensation for the loss or destruction of his or her motor vehicle, or for permanent damage to his or her motor vehicle, does the receipt have any CGT consequences?

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Draft Taxation Determination TD 96/D13 Income tax: where a wholesaler’s account for trading stock provides a retailer with a prompt payment discount which can be accumulated in an account, applied to the acquisition of new shares or transferred to an affiliated person or persons or company, can the retailer claim a deduction for the full purchase price and is the discount assessable?

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Draft Taxation Determination TD 96/D12 Income tax: if a parcel of land acquired after 19 September 1985 is subdivided into lots (‘blocks’), is a disposal of a block of the subdivided land treated by Part IIIA of the Income Tax Assessment Act 1936 as the disposal of part of an asset (the original land parcel) or the disposal of an asset in its own right (the subdivided block)?

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Draft Taxation Determination TD 96/D11 Income tax: capital gains: when does a member dispose of shares in a company, for the purposes of Part IIIA of the Income Tax Assessment Act 1936 (ITAA), if the company is dissolved under the Corporations Law?

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Draft Taxation Determination TD 96/D10 Income tax: where a taxpayer carries on a business of primary production on a property remote from their usual place of residence and employment/business, is a deduction automatically allowable for travel between: (1) the usual place of work and the property; or (2) the usual place of residence and the property?

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Draft Taxation Determination TD 96/D9 Income tax: is the cost of travel between a primary production property, where a taxpayer resides, and a place of employment or business, deductible?

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Draft Taxation Determination TD 96/D7 Income tax: can a deduction be claimed under section 75B of the Income Tax Assessment Act 1936 for part of the purchase price of a property if the contract allocates the price to relevant existing structural improvements?

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Draft Taxation Determination TD 96/D8 Income tax: in a primary production business what is the correct taxation treatment for expenditure on unsuccessful bores and wells?

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Draft Taxation Determination TD 96/D6 Are contributions made by an employer in cash or in kind to a staff social club subject to fringe benefits tax (FBT)?

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Draft Taxation Determination TD 96/D5 Income tax: capital gains: when does a person, who on or after 21 September 1989 grants to another a right to cut and remove timber from the grantor’s land, dispose of the right? Is it when the right is granted or when the trees are felled?

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Draft Taxation Determination TD 96/D4 Income tax: capital gains: how does Division 19B of Part IIIA of the Income Tax Assessment Act 1936 apply to a share value shifting arrangement involving a share value shift from shares held by a person to shares held by an associate which is matched by a corresponding value shift from the associate’s shares to that person’s shares?

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Draft Taxation Determination TD 96/D3 Income tax: can an amount deducted under the Prescribed Payment System (PPS) from a payment to a company be entered into the franking account of the company at the time the deduction is made?

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Draft Taxation Determination TD 96/D2 Income tax: does the interest payable on late levies represent assessable income of a body corporate?

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Draft Taxation Determination TD 96/D1 Income tax: self assessment: can a person obtain a private ruling under Part IVAA of the Taxation Administration Act 1953 (TAA), on the question of whether that person is carrying on a business?

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