Taxation Determination TD 2000/D5W – Withdrawal Income tax: can a foreign national who enters Australia on a working holiday maker visa qualify for living-away-from-home allowance fringe benefits?

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Draft Taxation Determination TD 2000/D17W – Withdrawal Income tax: capital gains: if you dispose of pre-CGT shares in a company and CGT event K6 in section 104-230 of the Income Tax Assessment Act 1997 happens, how do you calculate your capital gain?

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Draft Taxation Determination TD 2000/D19W – Withdrawal Income tax: capital gains: for a capital gain you make on CGT event K6 happening in relation to pre-CGT shares you own in a company: (a) are you entitled to the general CGT discount in Division 115; and (b) are you entitled to the small business relief in Division 152?

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Draft Taxation Determination TD 2000/D18W – Withdrawal Income tax: capital gains: does a company in which you own pre-CGT shares need to have acquired property at least 12 months before CGT event K6 (about pre-CGT shares and trust interests) in section 104-230 of the Income Tax Assessment Act 1997 happens for you to be able to index the cost base of the property?

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Draft Taxation Determination TD 2000/D16W – Withdrawal Income tax: capital gains: if CGT event K6 happens in relation to pre-CGT shares you own in a company, what property do you refer to in calculating your capital gain under subsection 104-230(6) of the Income Tax Assessment Act 1997 ?

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Draft Taxation Determination TD 2000/D15W – Withdrawal Income tax: capital gains: what is meant by the expression ‘property referred to in subsection (2)’ as used in subsection 104-230(6) of the Income Tax Assessment Act 1997 ?

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Draft Taxation Determination TD 2000/D14W – Withdrawal Income tax: capital gains: in working out the ‘net value’ of a company or trust for the purposes of subsection 104-230(2) of the Income Tax Assessment Act 1997, does the word ‘assets’ in the definition of ‘net value’, for an entity, in subsection 995-1(1) include: (a) assets, capital gains and capital losses from which are disregarded for capital gains purposes; (b) trading stock; and (c) ‘off-balance sheet’ assets, and does the word ‘liabilities’ include contingent liabilities?

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Draft Taxation Determination TD 2000/D13W – Withdrawal Income tax: capital gains: for the ‘net value’ test in subsection 104-230(2) of the Income Tax Assessment Act 1997 to be satisfied, are the requirements of paragraphs 104-230(2)(a) and 104-230(2)(b) mutually exclusive?

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Draft Taxation Determination TD 2000/D23W – Withdrawal Income tax: Can the amount of a company’s preliminary unrealised net loss in step 4 of section 165-115E of Subdivision 165-CC of the Income Tax Assessment Act 1997 be determined using a market valuation of the company’s CGT assets en globo ?

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Draft Taxation Determination TD 2000/D23 Income tax: can the amount of a company’s preliminary unrealised net loss in step 4 of section 165-115E of Subdivision 165-CC of the Income Tax Assessment Act 1997 be determined using a market valuation of the company’s CGT assets en globo?

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Draft Taxation Determination TD 2000/D21 Income tax: Interest Withholding Tax Exemption – for the purposes of subsection 128F(5) of the Income Tax Assessment Act 1936 , when will a company be taken to have the requisite knowledge or suspicion that the debenture or an interest in the debenture was being, or would later be, acquired by an associate?

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Draft Taxation Determination TD 2000/D20 Income tax: capital gains: can CGT event G3 in section 104-145 of the Income Tax Assessment Act 1997 happen – allowing a shareholder to crystallise a capital loss on their shares in a company – if a liquidator declares that they expect to make a distribution during the winding-up of the company?

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Draft Taxation Determination TD 2000/D18 Income tax: capital gains: does a company in which you own pre-CGT shares need to have acquired property at least 12 months before CGT event K6 (about pre-CGT shares and trust interests) in section 104-230 of the Income Tax Assessment Act 1997 happens for you to be able to index the cost base of the property?

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Draft Taxation Determination TD 2000/D17 Income tax: capital gains: if you dispose of pre-CGT shares in a company and CGT event K6 in section 104-230 of the Income Tax Assessment Act 1997 happens, how do you calculate your capital gain?

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Draft Taxation Determination TD 2000/D16 Income tax: capital gains: if CGT event K6 happens in relation to pre-CGT shares you own in a company, what property do you refer to in calculating your capital gain under subsection 104-230(6) of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2000/D15 Income tax: capital gains: what is meant by the expression ‘property referred to in subsection (2)’ as used in subsection 104-230(6) of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2000/D14 Income tax: capital gains: in working out the ‘net value’ of a company or trust for the purposes of subsection 104-230(2) of the Income Tax Assessment Act 1997 , does the word ‘assets’ in the definition of ‘net value’, for an entity, in subsection 995-1(1) include (a) assets, capital gains and capital losses from which are disregarded for capital gains purposes; (b) trading stock; and (c) ‘off-balance sheet’ assets

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Draft Taxation Determination TD 2000/D19 Income tax: capital gains: for a capital gain you make on CGT event K6 happening in relation to pre-CGT shares you own in a company: (a) are you entitled to the general CGT discount in Division 115; and (b) are you entitled to the small business relief in Division 152?

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Draft Taxation Determination TD 2000/D13 Income tax: capital gains: for the ‘net value’ test in subsection 104-230(2) of the Income Tax Assessment Act 1997 to be satisfied, are the requirements of paragraphs 104-230(2)(a) and 104-230(2)(b) mutually exclusive?

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Draft Taxation Determination TD 2000/D11 Income tax: capital gains: scrip for scrip roll-over: can a company (or a wholly-owned group of companies) ‘become’ the owner of 80% or more of the voting shares in another company (an original entity), in terms of paragraph 124-780(2)(a) of the Income Tax Assessment Act 1997, as a result of an arrangement even if the company (or group) owned some of those shares before the arrangement?

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Draft Taxation Determination TD 2000/D12 Income tax: capital gains: scrip for scrip roll-over: can a company ‘increase’ the percentage of voting shares that it owns in another company (an original entity), in terms of subparagraph 124-780(2)(a)(ii) of the Income Tax Assessment Act 1997, as a result of an arrangement if it owned no shares in that company before the arrangement?

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Draft Taxation Determination TD 2000/D10 Income tax: Can a taxpayer that uses 13 four weekly accounting periods or 12 accounting periods, some of four weeks and others of five weeks, calculate their PAYG instalment amount for an instalment quarter having regard to their normal accounting periods?

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Draft Taxation Determination TD 2000/D9 Income tax: value of goods taken from stock for private use

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Draft Taxation Determination TD 2000/D8 Income tax: will the Commissioner exercise his discretion under subsection 27H(3) of the Income Tax Assessment Act 1936 (ITAA 1936) to determine a deductible amount (representing the undeducted purchase price) for old age, widows, widowers and orphans pensions paid under the Netherlands Social Insurance system?

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Draft Taxation Determination TD 2000/D7 Income tax: what is the method of calculating the capital value of purchased pensions not payable for life for the purposes of the reasonable benefit limits (RBLs)?

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Draft Taxation Determination TD 2000/D6 Income tax: what is the method for valuing fixed term defined benefit pensions for the purposes of the reasonable benefit limits (RBLs)?

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Draft Taxation Determination TD 2000/D5 Income tax: can a foreign national who enters Australia on a working holiday maker visa qualify for living-away-from-home allowance fringe benefits?

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Draft Taxation Determination TD 2000/D4 Income tax: Where a private company beneficiary of a trust estate is taken to have made a loan under section 109UB of the Income Tax Assessment Act 1936 because of a loan made by the trustee to a shareholder of the private company or shareholder’s associate, are repayments made in relation to the trustee’s loan taken into account in determining whether the private company is taken to have paid a dividend under section 109D?

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Draft Taxation Determination TD 2000/D3 Income tax: Can a private company be taken to pay a dividend to another company pursuant to s 109C or s 109D of the Income Tax Assessment Act 1936 where the company is the target entity under an interposed entity arrangement?.

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Draft Taxation Determination TD 2000/D2 Income tax: are partners entitled to a deduction under section 8-1 for interest on borrowings to pay personal income tax?

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Draft Taxation Determination TD 2000/D1 Income tax: is a prescribed fee paid by a person to the Industrial Registrar in lieu of an annual subscription to a trade union or employee association an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2000/D22 Income tax: Can a taxpayer calculate their Pay As You Go (PAYG) instalment amount for an instalment quarter having regard to their commercial accounting periods if they have changed the day on which their tax period ends under section 27-35 of A New Tax System (Goods and Services Tax Act ) 1999?

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