Taxation Determination TD 92/119 Income tax: insurance: does paragraph 140 of Taxation Ruling IT 2663 apply to general insurers who have omitted to include in assessable income the earned portion of premiums attributable to unclosed business?

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Taxation Determination TD 92/201 Income tax: if an employee is paid by a cheque which is later dishonoured, is he or she entitled to a deduction for a bad debt under section 63 of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 92/198 Income tax: when can a taxpayer elect to use replacement value for valuation of trading stock under section 70-45 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 92/195 Income tax: can the making of a gift under the Taxation Incentives for the Arts Scheme create or increase a carry-forward loss?

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Taxation Determination TD 92/192 Income tax: when is income derived by a resident deceased estate taxed at resident individual rates if no beneficiary is presently entitled?

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Taxation Determination TD 92/190 Income tax: is the installation cost of an in-ground swimming pool an allowable deduction to a primary producer if the water is used on occasions for fire fighting purposes?

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Taxation Determination TD 92/187 Income tax: insurance: is foreign income remitted to Australia for the purposes of the former section 112B if it is credited in foreign currency to a life assurance company’s bank account in Australia?

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Taxation Determination TD 92/184 Income tax: is a payment made under a loan agreement with a foreign lender, which is(a)in addition to stipulated interest payments as per the agreement,(b)calculated at a specified percentage rate, and(c)designed to compensate the lender for timing differences between the deduction of Australian withholding tax and the crediting of the withholding tax against income tax imposed in the lender’s home country,

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Taxation Determination TD 92/185 Income tax: to which money market securities do the tax file number rules apply?

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Taxation Determination TD 92/179 Income tax: company A, in the course of carrying on its investment and sharetrading business, issues to its shareholders, at non-refundable premiums, warrants on shares held in another company which grant to the warrantholders the right to purchase the underlying shares at a fixed price within a certain period of time. The nature of the warrants is similar to that of call options. Do the premiums form part of Company A’s assessable income under subsection 6-5 of the Income Tax Assessment Act 1997, and are they derived in the years in which the warrants are issued?

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Taxation Determination TD 92/178 Income tax: is that part of the total cost incurred by Company A in acquiring shares in a third unrelated company from Company B under an underwriting agreement, and claimed as interest by Company A, deductible under section 8-1 of the Income Tax Assessment Act 1997 if: (a) company A treated the shares acquired as being on capital account; and (b) the underwriting agreement provided that the total acquisition cost was to include an amount expressed to be interest in relation to the period during which the agreement was current?

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Taxation Determination TD 92/174 Income tax: capital gains: how does subsection 118-170(1) of the Income Tax Assessment Act 1997 interact with section 118-145 of that Act?

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Taxation Determination TD 92/171 Income tax: capital gains : does the main residence exemption extend to additional land acquired after the time of acquisition of the residence?

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Taxation Determination TD 92/172 Income tax: capital gains: do the dwellings referred to in subsection 118-170(1) of the Income Tax Assessment Act 1997 have to be post-CGT assets?

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Taxation Determination TD 92/168 Income tax: is a resident merchant seaman, in receipt of full medical cover on board an Australian ship for a specified period of the year, entitled to a Medicare Levy exemption for that period?

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Taxation Determination TD 92/169 Income tax: insurance: are all premiums received by a life assurance company in respect of deferred annuity policies ‘superannuation premiums’ for the purposes of section 111A of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 92/166 Income tax: insurance: does a life insurance policy exist for taxation purposes where the policy holder is entitled to direct the investment activities of the assets underlying the investment?

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Taxation Determination TD 92/165 Income tax: insurance: can a life assurance company claim a deduction under section 279 for the cost of providing death and disability cover for members of a complying superannuation fund?

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Taxation Determination TD 92/164 Income tax: insurance: are amounts paid by an employer on behalf of an employee as premiums on a life insurance policy exempt income of the employee where it is expected that the employee will obtain the amounts paid as premiums shortly after they are paid?

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Taxation Determination TD 92/162 Income tax: is the cost of a corporate box with associated advertising signs allowable as a deduction?

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Taxation Determination TD 92/160 Income tax: must a loan which is evidenced, acknowledged or created by a convertible note have a specified maturity date for the note to come within section 82SA of the Income Tax Assessment Act 1936?

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Taxation Determination TD 92/158 Income tax: capital gains: can the following comprise a ‘dwelling’ and therefore be eligible for exemption as a main residence(i)a structure built underground?(ii)a yacht?(iii)a tent?

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Taxation Determination TD 92/159 Income tax: is a beneficiary under a legal disability (for example under 18 or mentally incapacitated) required to lodge a return where a distribution from one trust (other than a corporate or public trading trust) is the beneficiary’s only source of income?

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Taxation Determination TD 92/156 Income tax: do the trading stock provisions apply to newsprint held by a taxpayer carrying on a business of producing newspapers?

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Taxation Determination TD 92/155 Income tax: under what circumstances is an average cost method acceptable in determining cost price of newsprint for closing stock valuation?

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Taxation Determination TD 92/147 Income tax: capital gains: how soon after the construction of a dwelling is finished must the dwelling become the main residence of a taxpayer to satisfy the conditions in paragraph 118-150(3)(a) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 92/143 Income tax: is establishment expenditure incurred by a company preparatory to listing its shares on an Australian or foreign stock exchange deductible under section 8-1 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 92/150 Income Tax: can an amount of interest payable to a taxpayer under the Taxation (Interest on Overpayments and Early Payments) Act 1983 be applied by the Commissioner against an amount of tax which is assessed but not yet due and payable by the taxpayer?

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Taxation Determination TD 92/148 Income tax: capital gains: is there a disposal and an acquisition where joint owners of a block of land subdivide that land into two smaller blocks with each owning one block?

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Taxation Determination TD 92/146 Income tax: insurance: does the definition of ‘AD premiums’ in subsection 110(1) mean that accident and disability premiums received in an income year are fully assessable in that year?

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Taxation Determination TD 92/145 Income tax: insurance: does the date of commencement of risk of a policy of life assurance recommence as a result of a Court approved merger or takeover of a life assurance company where the policy holder is issued with a replacement policy by the merged or acquiring life assurance company?

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Taxation Determination TD 92/144 Income tax: insurance: does subsection 26AH(4) apply to an owner of a life assurance policy when, as a result of a Court approved merger or takeover, a replacement policy is issued by the merged or acquiring life assurance company?

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Taxation Determination TD 92/135 Income tax: capital gains: is the main residence exemption relevant when the proceeds of sale of a dwelling are treated as income under ordinary concepts?

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Taxation Determination TD 92/132 Income tax: property development: if land is trading stock, do related interest costs, council rates and land taxes, form part of the cost price for trading stock valuation purposes?

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Taxation Determination TD 92/129 Income tax: capital gains: when do you acquire your ownership interest in land for the purposes of paragraph 118-150(4)(b) of the Income Tax Assessment Act 1997 if you acquired ownership interests in the land at different times after 19 September 1985?

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Taxation Determination TD 92/128 Income tax: property development : if land is acquired for development, subdivision and sale but after some initial development the project ceases and is recommenced in a later income year, how is a profit on the sale of the land treated for income tax purposes?

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Taxation Determination TD 92/127 Income tax: property development : if land is acquired for development, subdivision and sale but the development is abandoned and the land sold in a partly developed state, how is a profit on the sale of the land treated for income tax purposes?

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Taxation Determination TD 92/126 Income tax: property development: if in an isolated commercial transaction land is acquired for the purpose of development, subdivision and sale but the development and subdivision do not proceed, how is a profit on a sale of the land treated for income tax purposes?

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Taxation Determination TD 92/124 Income tax: property development: in what circumstances is land treated as ‘trading stock’?

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Taxation Determination TD 92/123 Income tax: insurance: can the ATO indicate what level of prudential margin may be acceptable for the purposes of calculating outstanding claims liabilities for a general insurer pursuant to Taxation Ruling IT 2663?

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Taxation Determination TD 92/122 Income tax: insurance: is ‘profit share’ commission payable by a reinsurer to a reinsured under a reinsurance contract to be taken into account for the purposes of calculating an unearned premium provision of the reinsured?

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Taxation Determination TD 92/121 Income tax: insurance: section 112B: is the foreign income of an Australian resident life assurance company exempt from Australian income tax if it is remitted to Australia in a year of income after the year of income in which it is derived?

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Taxation Determination TD 92/117 Income tax: insurance: is the exemption in the former section 112B of the Income Tax Assessment Act 1936 restricted to foreign income derived by overseas branches of Australian resident life assurance companies?

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Taxation Determination TD 92/133 Income tax: who is assessable on weekly payments made under subsection 17(5) of the Commonwealth Employees Rehabilitation and Compensation Act 1988 (CERCA)? Does Division 6AA of Part III of the Income Tax Assessment Act 1936 (ITAA) apply?

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Taxation Determination TD 92/114 Income Tax: are membership subscriptions to political parties deductible under paragraph 78(1)(aaa)?

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Taxation Determination TD 92/112 Income tax: foreign income: is an amount to be excluded from a trust’s attributable income under sub-subparagraph 102AAU(1)(c)(i)(A) if the amount will be included in a beneficiary’s assessable income under section 97 at a later point in time?

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Taxation Determination TD 92/109 Income tax: foreign income: does a controlled foreign company (CFC) which conducts its business on a cyclical basis satisfy the active income test?

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Taxation Determination TD 92/104 Income tax: foreign income: how are elections to be made by a controlled foreign company (CFC)?

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Taxation Determination TD 92/102 Income tax: capital gains: in what format should a declaration by a liquidator under section 160WA be made?

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Taxation Determination TD 92/101 Income tax: capital gains: how may shareholders be notified of a liquidator’s written declaration under section 160WA?

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