Draft Taxation Determination TD 1999/D35W – Withdrawal Income tax: how are assets to be valued in determining the balance of a member’s account in a superannuation fund that provides an allocated pension? .

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D103 Income tax: is Macau covered by the Australia-China Double Taxation Agreement on or after 20 December 1999?.

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Determination TD 1999/77 Income tax: capital gains: is the Commonwealth or a State or Territory an entity for the purposes of Event Number D1 (about an entity creating contractual or other rights in you) in subsection 109-5(2) of the Income Tax Assessment Act 1997?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D102 (Withdrawn) Income tax: are certificate holders under the infrastructure borrowings provisions of the Development Allowance Authority Act 1992 required to continue to lodge annual reports?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D101 (Withdrawn) Income tax: do variations to, or transfers of, projects pre-qualified for the development allowance have to be approved by the Development Allowance Authority?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D98 Income tax: capital gains: if: · you acquire land and a dwelling (dwelling A) on or after 20 September 1985 which you use as your main residence and do not use for income producing purposes; and · you subdivide the land into 2 blocks and build another dwelling (dwelling B) on the subdivided vacant land and this dwelling becomes your main residence; and · you choose to apply section 118-150 of the Income Tax Assessment Act 1997 (about building, repairing or renovating a dwelling) for dwelling B; and · you sell dwellings A and B; are you entitled to the full main residence exemption in Subdivision 118-B for both dwellings?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D100 Income tax: capital gains: what is meant by the phrase ‘to the extent that’ in subsection 118-120(1) of the Income Tax Assessment Act 1997 where it refers to ‘land that is adjacent to a dwelling … to the extent that you used the land primarily for private or domestic purposes in association with the dwelling as if it were a dwelling?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D99 Income tax: capital gains: in what circumstances does subsection 118-150(5) of the Income Tax Assessment Act 1997 modify the start of the period in paragraph 118-150(4)(b) for which you choose under subsection 118-150(2) to apply the main residence exemption in Subdivision 118-B?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D97 Income tax: capital gains: if: · you acquire land and a dwelling (dwelling A) on or after 20 September 1985 which you use as your main residence and do not use for income producing purposes; and · you subdivide the land into 2 blocks and build another dwelling (dwelling B) on the subdivided vacant land and this dwelling becomes your main residence; and · you choose not to apply section 118-150 of the Income Tax Assessment Act 1997 (about building, repairing or renovating a dwelling) for dwelling B; and · you sell dwellings A and B; are you entitled to the full main residence exemption in Subdivision 118-B for both dwellings?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D96 Income tax: capital gains: in what circumstances does the expression ‘proceeds cannot be valued’ in paragraph 116-30(2)(a) of the Income Tax Assessment Act 1997 (market value substitution rule) apply?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D95 Income tax: capital gains: if a trust becomes a resident trust when is it taken to have acquired its CGT assets? If a trust stops being a resident trust, when does CGT event I2 in section 104-170 of the Income Tax Assessment Act 1997 happen?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D94 Income tax: capital gains: can you acquire a contractual or other legal or equitable right even though there may be no tax consequences for the entity creating the right?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D93 Income tax: capital gains: is a court an entity for the purposes of CGT event D1 (about creating contractual or other legal or equitable rights in you) in sections 104-35 and section 109-5 of the Income Tax Assessment Act 1997?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D91 Income tax: capital gains: does the expression ‘loss or destruction’ for the purposes of CGT event C1 in section 104-20 of the Income Tax Assessment Act 1997 apply to: a) a voluntary ‘loss’ or ‘destruction’? b) intangible assets?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D92 Income tax: capital gains: does CGT event D1 in section 104-35 of the Income Tax Assessment Act 1997 happen if you receive money or property for withdrawing an objection against a proposed land development?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D90 Income tax: capital gains: for the purposes of CGT event B1, what is meant by the expression ‘at the end of an agreement’ in section 104-15 of the Income Tax Assessment Act 1997?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D88 Income tax: capital gains: does the word ‘expiring’ in paragraph 104-25(1)(c) and the expression ‘expiry of a CGT asset’ in subparagraph 116-30(3)(a)(i) of the Income Tax Assessment Act 1997 include voluntary terminations?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D79 Income tax: capital gains: if a CGT asset is transferred by agreement between spouses and a court order later sanctions its transfer, was the original transfer of the asset made ‘because of’ the court order in terms of section 126-5 or 126-15 for roll-over to apply?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D72 Income tax: capital gains: is there roll-over under section 126-5 or 126-15 of the Income Tax Assessment Act 1997 if a CGT event happens because of a maintenance agreement registered under section 86 of the Family Law Act 1975?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D74 Income tax: capital gains: if a court makes an order under the Family Law Act 1975 declaring or altering a spouse’s interest in property, do CGT events happen to CGT assets of the spouse for the purpose of section 126-5 or 126-15 of the Income Tax Assessment Act 1997?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D78 Income tax: capital gains: does a CGT event happen for the purposes of section 126-5 or 126-15 of the Income Tax Assessment Act 1997 because of a court order, if the order directs: (a) a transfer of non-specific matrimonial property; or (b) a transfer of specific CGT assets?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D77 Income tax: capital gains: if a court order in the context of Subdivision 126-A of the Income Tax Assessment Act 1997 varies or sets aside an earlier order of the court, does the later court order operate retrospectively or prospectively?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D75 Income tax: capital gains: is roll-over under sections 126-5 and 126-15 of the Income Tax Assessment Act 1997 dependent on there being a marriage breakdown between the spouses?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D76 Income tax: capital gains: does the expression ‘a court order’ in sections 126-5 and 126-15 of the Income Tax Assessment Act 1997 encompass an original order and any later order made by a court varying or cancelling an earlier order of the court?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D80 Income tax: capital gains: is there roll-over under section 126-5 or 126-15 of the Income Tax Assessment Act 1997 if a CGT asset is transferred in accordance with the terms of a court order under the Family Law Act 1975 but after the time limit specified in the court order?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D73 Income tax: capital gains: is there roll-over under section 126-5 or 126-15 of the Income Tax Assessment Act 1997 if a CGT event happens because of a court order under the Family Law Act 1975 made by consent?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D87 Income tax: capital gains: is the expression ‘a State law, Territory law or foreign law relating to de facto marriage breakdowns’ in paragraphs 126-5(1)(c) and 126-15(1)(c) of the Income Tax Assessment Act 1997 restricted to State, Territory or foreign legislation?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D85 Income tax: capital gains: do the record keeping requirements of Division 121 of the Income Tax Assessment Act 1997 apply to both the transferor and transferee of a CGT asset to which the marriage breakdown roll-over provisions in Subdivision 126-A apply?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D86 Income tax: capital gains: if the requirements of section 126-5 or 126-15 of the Income Tax Assessment Act 1997 are satisfied, is the marriage breakdown roll-over provided by the section automatic?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D84 Income tax: capital gains: if section 126-15 of the Income Tax Assessment Act 1997 applies to a CGT event that has happened involving a company or a trustee, can expenses incurred by both spouses to the marriage breakdown form part of the cost base of a CGT asset?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D83 Income tax: capital gains: if marriage breakdown roll-over applies to a transfer of a CGT asset between spouses, what expenses of the transferor become the first element of the transferee’s cost base of the asset under paragraph 126-5(5)(a) of the Income Tax Assessment Act 1997?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D82 Income tax: capital gains: if a CGT asset acquired on or after 20 September 1985 is transferred by one spouse to another because of a court order under the Family Law Act 1975, when is the asset acquired under Division 109 of the Income Tax Assessment Act 1997 by the transferee?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D81 Income tax: capital gains: if a CGT asset other than one specified in a court order under the Family Law Act 1975 is transferred between spouses, is the asset transferred ‘because of’ the court order for the purposes of section 126-5 or 126-15 of the Income Tax Assessment Act 1997?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D67 Income tax: capital gains: is the interest of a default beneficiary in a discretionary trust an interest to which section 104-70 of the Income Tax Assessment Act 1997 applies?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D69 Income tax: capital gains: can property or a right that does not have a ‘market value’ be a CGT asset?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D71 Income tax: capital gains: is a capital gain or capital loss made from an antique car or a vintage car disregarded?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D64 Income tax: are officers of military cadets entitled to deductions for expenses incurred in the performance of their duties?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D66 Income tax: capital gains: if you own an interest in a CGT asset and you acquire another interest in that asset, do the interests remain separate CGT assets or do they merge into a single asset?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D70 Income tax: capital gains: can property or a right that does not have a ‘market value’ be a CGT asset?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D68 Income tax: capital gains: does a unit holder have an interest in the property of a unit trust for capital gains purposes?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D65 Income tax: capital gains: if Australian currency facilitates a CGT event happening to a CGT asset, how is the Australian currency treated for capital gains purposes?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D49 Income tax: capital gains: what are the CGT consequences for a shareholder if a company converts its shares into a larger or smaller number of shares?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D63 Income tax: capital gains: if you receive compensation for the compulsory acquisition of part of a CGT asset that you own, how do you treat the compensation to the extent that it is attributable to the reduction in value of the remainder of your asset?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D61 Income tax: capital gains: what constitutes ‘a reasonable time’ for the purposes of subsection 124-75(4) of the Income Tax Assessment Act 1997?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D62 Income tax: capital gains: in what circumstances is it reasonable to treat one CGT asset as ‘substantially the same’ as another CGT asset for the purposes of paragraphs 124-85(3)(b) and 124-95(6)(b) of the Income Tax Assessment Act 1997?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D58 Income tax: capital gains: are the requirements in subsection 124-75(4) of the Income Tax Assessment Act 1997 for a CGT asset acquired to replace an original asset alternative and mutually exclusive requirements?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D60 Income tax: capital gains: if a CGT asset is owned by partners in partnership, how do the replacement asset tests in Subdivision 124-B of the Income Tax Assessment Act 1997 apply?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D59 Income tax: capital gains: what is the scope of the words ‘use the other asset … for the same purpose … or for a similar purpose’ in subsection 124-75(4) of the Income Tax Assessment Act 1997 in relation to a replacement asset?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D57 Income tax: capital gains: what are ‘special circumstances’ for the purposes of subsection 124-75(3) of the Income Tax Assessment Act 1997?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D56 Income tax: capital gains: what does the word ‘incur’ in subsection 124-75(2) of the Income Tax Assessment Act 1997 mean?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D55 Income tax: capital gains: is roll-over available under Subdivision 124-B of the Income tax Assessment Act 1997 for the loss or destruction of a CGT asset if an asset is damaged?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D54 Income tax: capital gains: for the purposes of Subdivision 124-B of the Income Tax Assessment Act 1997, can you purchase a replacement asset before an Australian government agency has given you a formal notice of intention to compulsorily acquire a CGT asset?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D53 Income tax: capital gains: is an entity (other than a Commonwealth, State or Territory authority) which is given authority to acquire a CGT asset under a Commonwealth, State or Territory Act an ‘Australian government agency’ for the purposes of Subdivision 124-B of the Income Tax Assessment Act 1997?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D52 Income tax: capital gains: when does a CGT event happen to shares in a company, for the purposes of Part 3-1 and Part 3-3 of the Income Tax Assessment Act 1997, if the company is deregistered under the Corporations Law?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D51 Income tax: capital gains: how are the date of acquisition and the acquisition cost of bonus shares determined if the bonus shares are issued in relation to shares held by a deceased person at the date of their death and the bonus shares are issued after the date of death?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D48 Income tax: capital gains: does the requirement to disregard capital losses in Step 2 of the method statement in paragraph 47(1A)(b) of the Income Tax Assessment Act 1936 affect the application of the Archer Brothers principle*?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D47 Income tax: capital gains: if a genuine prospector sells shares received as proceeds from the sale of rights to mine: · is any ordinary income derived from the sale of the shares exempt under section 330-60 of the Income Tax Assessment Act 1997; or · is any capital gain (or capital loss) made on the sale of the shares disregarded under section 118-45?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D46 Income tax: capital gains: are shares acquired under a dividend reinvestment plan ‘bonus shares’ for the purposes of Subdivision 130-A of the Income Tax Assessment Act 1997?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D45 Income tax: capital gains: does CGT event G1 in section 104-135 of the Income Tax Assessment Act 1997 (about capital payments for shares) apply to a bonus share issued out of a share capital account?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D50 Income tax: capital gains: if a non-resident person bequeaths a CGT asset, which does not have the necessary connection with Australia, to a resident beneficiary, does that mean the resident makes a capital gain or capital loss if a CGT event later happens to the asset?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D36 Income tax: capital gains: what factors should be taken into account in determining the ‘amount that is reasonable’ in applying subsection 118-190(2) of the Income Tax Assessment Act 1997?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D37 Income tax: capital gains: if your land (including land on which your dwelling is situated) exceeds 2 hectares, can you select which 2 hectares the main residence exemption in Subdivision 118-B applies to and, if so, how do you calculate any capital gain or capital loss you make on the remainder of your land?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D38 Income tax: capital gains: is ‘adjacent’ land in terms of section 118-120 of the Income Tax Assessment Act 1997 limited to land contiguous to a dwelling?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D39 Income tax: capital gains: can the term ‘dwelling’ as defined in section 118-115 of the Income Tax Assessment Act 1997 include more than one unit of accommodation?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D40 Income tax: capital gains: if a dwelling passes to you as a beneficiary or the trustee of a deceased estate and you make a capital gain or capital loss from a CGT event that happens to the dwelling, can you disregard the gain or loss despite your having used the dwelling since the deceased’s death for income producing purposes if: · the deceased acquired the dwelling on or after 20 September 1985; · the dwelling was the deceased’s main residence just before their death and was not then being used for income producing purposes; and · your ownership interest in the dwelling ends within 2 years of the deceased’s death?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D44 Income tax: capital gains: in what circumstances does a trustee of a deceased estate acquire an ownership interest in a dwelling ‘under the deceased’s will’ for the purposes of subsection 118-210(1) of the Income Tax Assessment Act 1997?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D43 Income tax: capital gains: is land under a unit of accommodation subject to the main residence exemption under Subdivision 118-B in Part 3-1 of the Income Tax Assessment Act 1997 if the taxpayer sells the unit of accommodation separately from the land?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D41 Income tax: capital gains: does section 118-190 of the Income Tax Assessment Act 1997 reduce your main residence exemption if part of your dwelling is used by someone else for an income producing purpose ?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D42 Income tax: capital gains: does the cost base modification in subsection 128-15(4) Item 1 of the Income Tax Assessment Act 1997 apply if a main residence acquired on or after 20 September 1985 is owned by joint tenants and one of them dies?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D89 Income tax: capital gains: is the Commonwealth or a State or Territory an entity for the purposes of CGT event D1 (about creating contractual or other rights in you) in sections 104-35 and 109-5 of the Income Tax Assessment Act 1997?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D35 Income tax: how are assets to be valued in determining the balance of a member’s account in a superannuation fund that provides an allocated pension?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D34 Income tax: capital gains: if a public entity partly owns, directly or indirectly, a non-public entity, when for the purposes of Subdivision 149-B of the Income Tax Assessment Act 1997 does the non-public entity have to take into account results of the public entity’s tracing of underlying interests in examining underlying interests in its own pre-CGT assets?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D28W – Withdrawal Income tax and fringe benefits tax: is a reward (other than a ‘flight reward’) received under a ‘consumer loyalty program’ that results from business expenditure assessable as income or subject to fringe benefits tax?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D33 Income tax: capital gains: if a company transfers a net capital loss under Subdivision 170-B of the Income Tax Assessment Act 1997 (‘the 1997 Act’): (a) when do the adjustments required by section 170-175 or 170-180 to the cost base and reduced cost base (‘RCB’) of a group company’s interests in the loss company or the gain company take effect; and (b) what happens if a subvention payment (loss company) or a tax benefit (gain company) that would otherwise be taken into account in determining the amount of any adjustment, is no longer reflected in the market value of an interest at the time a CGT event happens to it because the subvention payment or tax benefit has been distributed as a dividend?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D32 Income tax: capital gains: does paying a loss company for the transfer of a net capital loss under Division 170 of the Income Tax Assessment Act 1997 (‘the 1997 Act’) (where the payment is equal to the tax benefit of the loss) mean that it is not appropriate to reduce the cost base and reduced cost base of direct and indirect interests in the loss company under section 170-175?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D30W – Withdrawal Income tax: capital gains: does paying a loss company for the transfer of a net capital gain [sic] under Division 170 of the Income Tax Assessment Act 1997 (‘the 1997 Act’) (where the payment is equal to the tax benefit of the loss) mean that it is not appropriate to reduce the cost base and reduced cost base of direct and indirect interests in the loss company under section 170-175?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D31W – Withdrawal Income tax: capital gains: if a company transfers a net capital loss under Subdivision 170-B of the Income Tax Assessment Act 1997 (‘the 1997 Act’): (a) when do the adjustments required by section 170-175 or 170-180 to the cost base and reduced cost base (‘RCB’) of a group company’s interests in the loss company or the gain company take effect; and (b) what happens if a subvention payment (loss company) or a tax benefit (gain company) that would otherwise be taken into account in determining the amount of any adjustment, is no longer reflected in the market value of an interest at the time a CGT event happens to it because the subvention payment or tax benefit has been distributed as a dividend?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D29 Income tax: capital gains: for the purpose of the expression ‘before you acquired the share’ in paragraph 110-55(7)(b) of the Income Tax Assessment Act 1997 (‘the 1997 Act’) does when a share was acquired include when a share is taken to have been acquired by subsection 149-30(1) or subsection 149-70(2) of Division 149 (about when an asset stops being a pre-CGT asset)?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D28 Income tax and fringe benefits tax: is a reward (other than a ‘flight reward’) received under a ‘consumer loyalty program’ that results from business expenditure assessable as income or subject to fringe benefits tax?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D27 Income tax: capital gains: what are the capital gains consequences for taxpayers whose Wheat Industry Fund (WIF) units are converted to shares in AWB Ltd?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D26 Income tax: capital gains: what are the capital gains consequences for wheat levy payers who are allocated units from the Wheat Industry Fund (WIF)?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D25 Income tax: capital gains: how is a distribution of the ‘exempt’ component of a capital gain attributable to goodwill treated for the purposes of: (a) section 47 of the Income Tax Assessment Act 1936 (‘the 1936 Act’); and (b) the capital gains provisions; when a company’s business ends and the capital gain is distributed to shareholders by a liquidator in the course of winding up the company?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D24 Income tax: capital gains: how do Parts 3-1, 3-3 and 3-5 of the Income Tax Assessment Act 1997 (‘the 1997 Act’) operate if all or part of a liquidator’s distribution is deemed by subsection 47(1) of the Income Tax Assessment Act 1936 (‘the 1936 Act’) to be a dividend paid out of profits and therefore assessable income of a shareholder under subsection 44(1) of the 1936 Act?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D22 Income tax: do the principles set out in Taxation Ruling TR 98/22 apply to line of credit facilities?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D23 Income tax: is the cost of life membership paid to a work-related or business association an allowable deduction and, if it is, is it allowable in full in the year it is paid?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D21 Income tax: capital gains: does the redenomination of a financial arrangement to the Euro constitute: (a) the derivation of assessable income or the incurrence of an allowable deduction; (b) the realisation of a currency exchange gain or loss for the purposes of Division 3B of Part III of the Income Tax Assessment Act 1936; or (c) a CGT event?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D20 Income tax: should salary continuance benefits, paid to a member of a superannuation fund as a result of having a temporary disability, be reported for Reasonable Benefit Limits (RBL) purposes?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D15 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – is subsection 128F(10) the only method by which a global bond may satisfy the public offer test?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D13 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – for the purposes of the exemption exclusion contained in subsection 128F(6), when is a known associate of the company who is acting in the capacity of a dealer, manager or underwriter in relation to the placement of a debenture, and who receives interest, attract the exclusion?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D18 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – what conditions need to be satisfied before a resident company can raise finance by the issue of debentures through a ‘non-resident borrowing subsidiary’ in another country?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D19 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – does the exemption from interest withholding tax in section 128F extend to payments made by a guarantor to a lender on behalf of a borrower who defaults?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D17 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – how may a company satisfy the introductory requirements in paragraphs 128F(3)(a) and (b) that a debenture must be offered on a ‘debenture by debenture’ basis?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D16 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – does section 128F apply to debentures under which the yield is determined by a variable indexation factor rather than by being fixed?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D14 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – when is a company taken to have the requisite knowledge or suspicion that interest was paid to an associate for the purposes of subsection 128F(6)?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D11 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – for the purposes of the fifth public offer test, in paragraph 128F(3)(e), in what circumstances is a debenture taken to be ‘offered for issue’?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D9 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – does the public offer test set out in paragraph 128F(3)(d) require a company to demonstrate that negotiations in respect of a particular debenture actually resulted from negotiations being initiated publicly in electronic form?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D10 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – does the sole business test in paragraph 128F(8)(b) allow the borrowing subsidiary to enter into credit enhancements and swap arrangements in respect of finance raised for the purposes of the parent company?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D8 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – for the purposes of the third public offer test in paragraph 128F(3)(c) (a) what is required to establish that a debenture has been offered for issue as a result of being accepted for listing? (b) does the issue of a debenture satisfy the public offer test if the listing of the debenture by a stock exchange takes place following the issue where an agreement exists with the dealer, manager or underwriter requiring listing to take place?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D7 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – when is it reasonable for a company to regard the person to whom a debenture is offered as either ‘having acquired debentures in the past’ or ‘being likely to be interested in acquiring debentures’ for the purposes of the public offer test in paragraph 128F(3)(b)?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D6 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – for the purposes of the public offer test under paragraph 128F(3)(a) (the ‘first public offer test’) (a) are pension funds and other ‘qualified institutional buyers’ considered to be carrying on the business of providing finance, or investing or dealing in securities? (b) what is required of a company to establish that the persons to whom the debentures are offered are carrying on business in the manner required by the legislation? (c) when is a company be taken to know or suspect that such a person is an associate?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D5 Income tax: withholding tax avoidance – do the withholding tax avoidance provisions of Part IVA and, in particular, section 177CA of the Income Tax Assessment Act 1936 apply to a decision by a company to establish a programme for the issue of debentures in respect of which interest is exempt from interest withholding tax pursuant to the operation of section 128F?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D4 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – when is a non-resident borrowing subsidiary treated as a ‘resident’ for the purposes of the tax law of a country other than Australia?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D3 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – does the definition of the term ‘debenture’ include an individual share or interest in a debenture?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D2 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – if a debenture is executed and delivered outside Australia, will it be taken to have been ‘issued’ outside Australia for the purposes of paragraph 128F(1)(c)

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Draft Taxation Determination TD 1999/D1 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – when will an issue of debentures be taken to have ‘resulted from’ the debentures being ‘offered for issue’ for the purposes of the public offer test under subsection 128F(3)?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

EASY AS TAX FINDER

CROUCH | TOUCH | PAUSE | ENGAGE

Easy As Tax Finder aims to make your ATO Public Tax Rulings and State and Territory Tax Rulings search as easy as possible. Coupled with our monthly recorded Tax webinar program delivered by highly trained tax professionals and tax practitioners – Easy As Tax Finder keeps you on top of Tax – all in one easy to access platform, at your fingertips 24/7.

CONTACT US

02 8249 8105
info@easyastaxfinder.com.au
Level 12, 95 Pitt Street, Sydney, NSW 2000, Australia
© Copyright 2020 - EasyAsTaxFinder - All Rights Reserved
Powered By :  Tight 5 Solutions
Developed By :  Consult 2 Manage
linkedin facebook pinterest youtube rss twitter instagram facebook-blank rss-blank linkedin-blank pinterest youtube twitter instagram
Send this to a friend