Draft Taxation Determination TD 2002/D15W – Withdrawal Income tax: what is the method for calculating the capital value of a superannuation pension for reasonable benefit limit purposes under section 140ZO of the Income Tax Assessment Act 1936 (ITAA 1936) that is taken to have commenced when a superannuation pension is split pursuant to an agreement or court order on marriage breakdown?

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Draft Taxation Determination TD 2002/D9 Income tax: can a private company be taken to have paid a dividend under either section 109C or section 109D of the Income Tax Assessment Act 1936 (‘the Act’) in respect of a payment or loan taken to have been made to a target entity by way of section 109T of the Act where the private company is taken to have made a loan to the interposed entity by way of section 109UB of the Act?

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Draft Taxation Determination TD 2002/D5 Income tax: is a taxpayer entitled to an income tax deduction for any part of the marketing fee paid in respect of the Internet marketing expenses scheme described in Taxpayer Alert 2002/1?

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Draft Taxation Determination TD 2002/D4 Income tax: what activities are ‘seasonally dependent agronomic activities’ for the purposes of section 82KZMG of the Income Tax Assessment Act 1936 ?

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Draft Taxation Determination TD 2002/D6 Income tax: when can a foreign bank elect not to apply Part IIIB of the Income Tax Assessment Act 1936 (ITAA 1936) in calculating the taxable income attributable to the activities of its Australian branch?

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Draft Taxation Determination TD 2002/D13W – Withdrawal Income tax: what is the method for reducing the capital value of a superannuation pension that has commenced to be paid for reasonable benefit limit purposes under subsection 140ZP(3) of the Income Tax Assessment Act 1936 (ITAA 1936) if the superannuation pension is split pursuant to an agreement or court order on marriage breakdown?

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Draft Taxation Determination TD 2002/D15 Income tax: what is the method of calculating the capital value of a superannuation pension for reasonable benefit limit purposes under section 140ZO of the Income Tax Assessment Act 1936 (ITAA 1936) that is taken to have commenced when a superannuation pension is split pursuant to an agreement or court order on marriage breakdown?

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Draft Taxation Determination TD 2002/D12 Income tax: is expenditure incurred by a head company in obtaining valuations in respect of the formation of a consolidated group or entities joining a consolidated group an allowable deduction?

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Draft Taxation Determination TD 2002/D11 Income tax: capital gains: in the first element of the cost base of a CGT asset in subsection 110-25(2) of the Income Tax Assessment Act 1997, does money or property necessarily have to be paid or given to the entity that caused a CGT event (for example a disposal) to happen to the asset?

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Draft Taxation Determination TD 2002/D10 Income tax: are the establishment costs incurred by a taxpayer in entering into a sale and leaseback of a capital asset deductible to the taxpayer under section 8-1 of the Income Tax Assessment Act 1997 (‘the Act’)?

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Draft Taxation Determination TD 2002/D8 Income tax: what are the results for income tax purposes of entering into a partnership of the type described in Taxpayer Alert TA 2002/4?

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Draft Taxation Determination TD 2002/D7 Income tax: if an Australian film production company alters its method of charging for film production services supplied to a foreign associate to account for the impact of the tax offset scheme under Division 376 of the Income Tax Assessment Act 1997, will the Commissioner apply Division 13 of Part III of the Income Tax Assessment Act 1936 or the Associated Enterprises article of a relevant double tax agreement to increase the charge?

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Draft Taxation Determination TD 2002/D3W – Withdrawal Income tax: exemption for foreign service: do periods of physical presence in Australia constitute a break in foreign service for the purposes of section 23AG of the Income Tax Assessment Act 1936 (‘ITAA 1936’)?

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Draft Taxation Determination TD 2002/D3 Income tax: exemption for foreign service: do periods of physical presence in Australia constitute a break in foreign service for the purposes of section 23AG of the Income Tax Assessment Act 1936 (‘ITAA 1936’)?

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Draft Taxation Determination TD 2002/D2 Income tax: is a deduction under section 8-1 of the Income Tax Assessment Act 1997 allowable for underwriting fees paid as part of a Harvest Payment Agreement with either AWB (International) Limited or AWB (Australia) Limited or a Payment Agreement with ABB Grain Export Limited?

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Draft Taxation Determination TD 2002/D1 Income tax: can a private company be taken to have paid a dividend under section 109D of the Income Tax Assessment Act 1936 (‘the Act’) in respect of a loan taken to have been made by the operation of section 109UB of the Act where the loan is made to another company?

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Draft Taxation Determination TD 2002/D16 Income tax: Is a taxpayer entitled to an income tax deduction for purported partnership losses claimed to have been incurred as a result of entering a prepaid service warrant arrangement as described in Taxpayer Alert 2002/5?

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Draft Taxation Determination TD 2002/D13 Income tax: what is the method for reducing the capital value of a superannuation pension for reasonable benefit limit (RBL) purposes under subsection 140ZP(3) of the Income Tax Assessment Act 1936 (ITAA 1936) when a superannuation pension is split pursuant to an agreement or court order on marriage breakdown?

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Draft Taxation Determination TD 2002/D14 Income tax: what is the deductible amount under section 27H of the Income Tax Assessment Act 1936 (ITAA 1936) for a superannuation pension that is taken to have commenced when a superannuation pension is split pursuant to an agreement or court order on marriage breakdown?

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Draft Taxation Determination TD 2002/D14W – Withdrawal Income tax: what is the deductible amount under section 27H of the Income Tax Assessment Act 1936 (ITAA 1936) of a superannuation pension that is taken to have commenced when a superannuation pension is split pursuant to an agreement or court order on marriage breakdown?

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