Draft Taxation Determination TD 98/D6W – Withdrawal Income tax and fringe benefits tax: what are the taxation consequences of certain motor vehicle lease novation arrangements known as partial novations?

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Taxation Determination TD 98/D17 Income tax: does Taxation Determination TD 94/80 apply to the Land Transport Facilities tax offset?

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Taxation Determination TD 98/D18 Income tax: is a cash collateralisation arrangement acceptable for parties entering into a Land Transport Facilities borrowings agreement?

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Taxation Determination TD 98/D19 Income tax: will a lender under a Land Transport Facilities borrowings agreement be denied deductions in respect of their own funding costs if they lend to the borrower at a lower rate of interest?

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Taxation Determination TD 1998/D16 Income tax: non-profit societies, associations or clubs located outside Australia that promote cultural activities such as the arts: is income derived by these organisations subject to Australian income tax if they provide performances at Australian cultural festivals and events?

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TD 98/D15 (Finalised) – Income tax: how are deductions apportioned for the purposes of calculating the notional rate of tax payable on ‘other taxable income’ of a resident taxpayer under sections 23AF and 23AG of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 98/D14 Income tax: capital gains: does section 118-140 of the Income Tax Assessment Act 1997 (about changing main residences) allow you to treat two dwellings as your main residence for a period of up to six months if you choose to apply: (a) section 118-145 (about absences from your main residence); or (b) section 118-150 (about building, repairing or renovating a dwelling)?

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Taxation Determination TD 98/D13 Income tax: capital gains: what is an ‘antique’ for the purposes of the definition of ‘collectable’ in subsection 108-10(2) of the Income Tax Assessment Act 1997 (‘the ITAA 1997’)?

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Taxation Determination TD 98/D12 Income tax: does subsection 160K(5) apply to determine the attributable income of a controlled foreign company (‘CFC’) in relation to gains and losses of a capital nature, where Part IIIA of the Income Tax Assessment Act 1936 (‘the Act’), as modified, applies to that disposal?

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Draft Taxation Determination TD 98/D6 Income tax and fringe benefits tax: what are the taxation consequences of certain motor vehicle lease novation arrangements known as partial novations?

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Taxation Determination TD 98/D11 Income tax: are joining fees or annual fees paid for a ‘consumer loyalty program’ an allowable deduction?

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Taxation Determination TD 98/D10 Income tax: is a reward received under a ‘consumer loyalty program’ that results from private expenditure assessable as ordinary income?

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Taxation Determination TD 98/D9 Income tax: capital gains: what are the CGT consequences of a CGT event happening to post-CGT real property if the property comprises separate CGT assets under Subdivision 108-D in Part 3-1 of the Income Tax Assessment Act 1997 or if the property is sold with depreciable assets?

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Taxation Determination TD 98/D8 Income tax: capital gains: what are the CGT consequences of a lessee incurring capital expenditure on improvements to leased property?

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Taxation Determination TD 98/D7 Income tax: what is the approved form and manner of lodgment for an election to roll-over an eligible termination payment?

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Draft Taxation Determination TD 98/D5 Income tax: are deductions under Division 10D of the Income Tax Assessment Act 1936 (‘the Act’) excluded by subsection 82(2) in calculating any assessable profit or deductible loss from the sale of any property?

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Draft Taxation Determination TD 98/D4 Income tax: what are sufficient instructions to enable a payer to make eligible termination payments and what are the record retention requirements for these instructions?

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Draft Taxation Determination TD 98/D3 Income tax: capital gains: may initial repair expenditure incurred after the acquisition of an asset be included in the cost base of the asset?

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Draft Taxation Determination TD 98/D2 Income tax: is a deduction allowable to complying superannuation funds under section 279 of the Income Tax Assessment Act 1936 , for insurance premiums attributable to the provision of benefits for members in the event of temporary disability longer than two years?

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Taxation Determination TD 98/D1 Income tax: capital gains: when are shares acquired, and instalments paid, under the Commonwealth Bank of Australia (CBA) and Telstra public share offers? .

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