Draft Taxation Determination TD 2001/D13 Income tax: capital gains: scrip for scrip roll-over: can the exchange of an interest (not being a unit) in a trust for a unit in a unit trust satisfy the requirements in subparagraph 124-781(1)(a)(i) of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2001/D15 Income tax: does a ‘permitted purpose’ under subsection 160APAAAA(2) of the Income Tax Assessment Act 1936 include the acquisition of equity in a foreign entity (including a subsidiary) by an Australian authorised deposit-taking institution (ADI) through a permanent establishment out of funds raised by the permanent establishment from the issue of non-share equity interests that meet the conditions of subsection 160APAAAA(1)?

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Draft Taxation Determination TD 2001/D4 Income tax: what are the obligations under the Income Tax Assessment Act 1936 where a business chooses to keep some of its records as encrypted information?

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Draft Taxation Determination TD 2001/D16 Income tax: what is a ‘distribution line’ in the electricity distribution industry for the purposes of the expression ‘depreciating assets’ in section 40-100 of the Income Tax Assessment Act 1997 ?

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Draft Taxation Determination TD 2001/D14 Income tax: which country is for the purposes of Part X of the Income Tax Assessment Act 1936 (the Act) the country of residence of a UK Limited Partnership (LP), a US LP, a UK Limited Liability Partnership (LLP) and a US LLP being a non-resident corporate limited partnership within Part III Division 5A of the Act?

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Draft Taxation Determination TD 2001/D12 Income tax: is a payment by a taxpayer to a fighting fund deductible to the taxpayer under section 25-5 of the Income Tax Assessment Act 1997 (‘the Act’) where it is set up to fund litigation, negotiate a settlement outcome, or to otherwise manage an income tax dispute arising from an investment or scheme?

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Draft Taxation Determination TD 2001/D11 Income tax: capital gains: if expenditure incurred to increase an asset’s value is reflected in that value at the time a CGT event happens to the asset, is this sufficient to satisfy the requirement in the fourth element of cost base and reduced cost base (subsections 110-25(5) and 110-55(2) of the Income Tax Assessment Act 1997 (‘ITAA 1997’)) that the expenditure be reflected in the ‘state’ or ‘nature’ of the asset at the time of the CGT event?

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Draft Taxation Determination TD 2001/D10 Income tax: capital gains: what is meant by the phrase ‘at least 12 months before’ in subsection 115-25(1) of the Income Tax Assessment Act 1997 (about the CGT discount) and subsection 114-10(1) (about indexation)?

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Draft Taxation Determination TD 2001/D9 Income tax: capital gains: what is the first element of the cost base and reduced cost base of a share in a company you acquire in exchange for a share in another company in a takeover or merger?

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Draft Taxation Determination TD 2001/D8 Income tax: capital gains: can a shareholder in HIH Insurance Limited choose to make a capital loss on a share in that company under CGT event G3 (about a liquidator declaring shares worthless) in section 104-145 of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2001/D7 Income tax: capital gains: what are the capital gains tax consequences for a beneficiary of a discretionary trust who renounces their interest in the trust?

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Draft Taxation Determination TD 2001/D6W – Withdrawal Income tax: what characteristics of financial arrangements regarding investment in Australian films preclude a Division 10B tax concession?

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Draft Taxation Determination TD 2001/D6 Income tax: what characteristics of financial arrangements regarding investment in Australian films preclude a Division 10B tax concession?

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Draft Taxation Determination TD 2001/D5 Income tax: Interest paid by a company on bearer debentures – for the purposes of paragraph 126(1)(e) of the Income Tax Assessment Act 1936 does the term ‘holder of the debenture’ mean the person in possession of the debenture?

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Draft Taxation Determination TD 2001/D3 Income tax: capital gains: how is Division 19B of Part IIIA of the Income Tax Assessment Act 1936 applied to a share value shifting arrangement that is ‘neutral’ for each shareholder in a company?

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Draft Taxation Determination TD 2001/D2 Income tax: capital gains: how do Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 (‘the 1997 Act’) treat: (a) a final liquidation distribution; and (b) an interim liquidation distribution?

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Draft Taxation Determination TD 2001/D1 Income tax: which benchmark interest rate does a private company with a substituted accounting period in lieu of the year of income ending on 30 June use for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 (‘the Act’)?

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