Draft Taxation Determination TD 2009/D17 Income tax: treaty shopping – can Part IVA of the Income Tax Assessment Act 1936 apply to arrangements designed to alter the intended effect of Australia’s International Tax Agreements network?

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Draft Taxation Determination TD 2009/D18 Income tax: can a private equity entity make an income gain from the disposal of the target assets it has acquired?

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Draft Taxation Determination TD 2009/D16 Income tax: will a deduction remain allowable under section 8-1 of the Income Tax Assessment Act 1997 where a CGT event happens in relation to a taxpayer’s interest in a section 82KZMG of the Income Tax Assessment Act 1936 forestry managed investment scheme within 4 years after the end of the income year in which the taxpayer first incurred expenditure under the agreement?

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Draft Taxation Determination TD 2009/D13 Income tax: does a failure to plant trees intended to be established under a forestry scheme affect the timing of deductions for expenditure on seasonally dependent agronomic activities where section 8-1(1)(b) of the Income Tax Assessment Act 1997 and section 82KZMG of the Income Tax Assessment Act 1936 have previously been ruled to be satisfied?

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Draft Taxation Determination TD 2009/D15 Income tax: will a deduction remain allowable under subsection 394-10(1) of the Income Tax Assessment Act 1997 where a CGT event happens in relation to a participant’s forestry interest in a forestry managed investment scheme within 4 years after the end of the income year in which the participant first pays an amount under the scheme (subsection 394-10(5) of that Act)?

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Draft Taxation Determination TD 2009/D14 Income tax: does failure to plant all the trees intended to be established under a forestry managed investment scheme covered by Division 394 of the Income Tax Assessment Act 1997 mean that no deduction is allowable under Division 394 in respect of a participant’s initial contribution to the scheme?

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Draft Taxation Determination TD 2009/D15 Income tax: will a deduction remain allowable under subsection 394-10(1) of the Income Tax Assessment Act 1997 where a CGT event happens in relation to a participant’s forestry interest in a forestry managed investment scheme within 4 years after the end of the income year in which the participant first pays an amount under the scheme (subsection 394-10(5) of that Act)?

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Draft Taxation Determination TD 2009/D12 Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to an asymmetric swap scheme?

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Draft Taxation Determination TD 2009/D9 Income tax: does a change of Responsible Entity of a registered agricultural managed investment scheme affect the tax outcomes for participants if the arrangement continues to be implemented in accordance with the relevant product ruling?

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Draft Taxation Determination TD 2009/D11 Income tax: is a payment received by an investor in a non-forestry managed investment scheme upon the winding-up of the scheme, that does not involve the disposal of your interest in the scheme to another person, necessarily ordinary or statutory income under the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2009/D10 Income tax: does the disposal or termination of an interest in a non-forestry managed investment scheme which arises as a result of circumstances outside the control of the taxpayer result in the denial of deductions previously allowed under paragraph 8-1(1)(b) of the Income Tax Assessment Act 1997 in respect of your contributions to the scheme?

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Draft Taxation Determination TD 2009/D8 Income tax: to obtain a deduction under section 25-90 of the Income Tax Assessment Act 1997 for a cost in relation to a debt interest does the taxpayer have to actually derive a dividend to which section 23AJ of the Income Tax Assessment Act 1936 applies in the same income year as that in which the cost is incurred?

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Draft Taxation Determination TD 2009/D7 Income tax: where an Australian resident taxpayer includes its share of the net income of a partnership in its assessable income under section 92 of the Income Tax Assessment Act 1936, and the net income of the partnership (as determined in accordance with section 90 of that Act) includes Foreign Investment Fund (FIF) income of the partnership, will that taxpayer be entitled to a FIF exemption under subsection 519B(2) of that Act for any relevant proportion of their share of the partnership’s net income?

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Draft Taxation Determination TD 2009/D5 Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to an employee savings plan as described in Taxpayer Alert TA 2008/13?

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Draft Taxation Determination TD 2009/D6 Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to a salary deferral arrangement as described in Taxpayer Alert TA 2008/14?

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Draft Taxation Determination TD 2009/D16W – Notice of Withdrawal Income tax: will a deduction remain allowable under section 8-1 of the Income Tax Assessment Act 1997 where a CGT event happens in relation to a taxpayer’s interest in a section 82KZMG of the Income Tax Assessment Act 1936 forestry managed investment scheme within 4 years after the end of the income year in which the taxpayer first incurred expenditure under the agreement?

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Draft Taxation Determination TD 2009/D4 Income tax: consolidation: capital gains: does paragraph 40-880(5)(f) of the Income Tax Assessment Act 1997 prevent the deduction, under section 40-880 of that Act, of incidental costs described in subsection 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in disposing of shares in a subsidiary member to a non-group entity, before the member leaves the group?

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Draft Taxation Determination TD 2009/D3 Income tax: does a taker in default of trust capital have an ‘interest in the trust capital’ for the purposes of CGT event E8 in section 104-90 of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2009/D2 Income tax: when is a non-share equity interest ‘issued at or through a permanent establishment’ for the purposes of paragraph 215-10(1)(c) of the Income Tax Assessment Act 1997?

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Draft Taxation Determination TD 2009/D1 Income tax: does the term ‘real property’ in paragraph 855-20(a) of the Income Tax Assessment Act 1997 include a leasehold interest in land?

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