Taxation Determination TD 93/125 Income tax: is it necessary to do a stocktake at the end of the year ?

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TD 93/151 Income tax: are periodic workers’ compensation payments made by Comcare, ‘pensions’ for purposes of the pensions articles in Australia’s double taxation agreements (DTAs)?

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Taxation Determination TD 93/8 Income tax: insurance: where an Australian life assurance company has directed its overseas representatives to purchase and dispose of overseas investments on its behalf, is the resulting profit foreign income for the purposes of the former section 112B of the Income Tax Assesment Act 1936 ?

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Taxation Determination TD 93/242 Income tax: what is the income tax treatment of a deferred salary payment agreement?

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Taxation Determination TD 93/241 Income tax: Offshore banking units – if an OBU sells down or disposes of its interest in a loan which originally qualified as an OB activity, does any fee receivable constitute assessable OB income?

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Taxation Determination TD 93/237 Income tax: capital gains: section 160A and subsections 160M(6) and 160M(7) of the Income Tax Assessment Act 1936 were amended by Taxation Laws Amendment Act (No 4) 1992 with effect from 25 June 1992. Will these amendments have an effect on the views expressed in Taxation Determinations TD 2 and TD 3 in respect of debt waivers?

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Taxation Determination TD 93/234 Income tax: is the value of the shares received as consideration for providing services for research and development activities assessable income in the hands of an independent contractor?

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Taxation Determination TD 93/231 Fringe benefits tax: what is an acceptable method for determining the ‘notional value’ of a property fringe benefit for the purpose of sections 42 and 43 of the Fringe Benefits Tax Assessment Act 1986 ?

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Taxation Determination TD 93/227 Income tax: is a person receiving an annuity (or superannuation pension) resulting from another person’s death entitled to a deduction for the undeducted purchase price of the annuity where the deceased’s annuity became payable before 1 July 1983?

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Taxation Determination TD 93/226 Income tax: does the Administrative Appeals Tribunal (Tribunal) have the power to stay any recovery proceedings for amounts owing on an assessment whilst that assessment is subject to review by the Tribunal?

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Taxation Determination TD 93/223 Income tax: are non-resident students who are in Australia on short-term vocational experience entitled to a tax-free threshold?

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Taxation Determination TD 93/222 Income tax: do documents, prepared prior to the completion of tax returns and showing an analysis of shareholdings for the purpose of establishing continuity of ownership, constitute source documents under the guidelines for Access to Professional Accounting Advisors’ Papers?

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Taxation Determination TD 93/220 Income tax: does the definition of “France” in the Protocol to the Australia-France Double Tax Agreement (“the DTA”) include the French Territories?

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Taxation Determination TD 93/221 Income tax: does the definition of “United States” in the Australia-United States Double Tax Convention include United States possessions?

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Taxation Determination TD 93/219 Income tax: does the definition of “United Kingdom” in the Australia-United Kingdom Double Tax Agreement (“the DTA”) include British possessions?

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Taxation Determination TD 93/218 Income tax: does the definition of “the Netherlands” in the Australia-Netherlands Double Tax Agreement (“the DTA”) include Aruba and the Netherlands Antilles?

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Taxation Determination TD 93/203 Income tax: Offshore Banking Units (OBU) – does share capital subscribed by a resident owner to its subsidiary, before that subsidiary becomes registered as an OBU, constitute “OBU resident-owner money”?

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Taxation Determination TD 93/217 Income tax: Offshore Banking Units (OBU) – what is the effect of funding an offshore banking (OB) activity with both OB and non-OB money?

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Taxation Determination TD 93/216 Income tax: Offshore Banking Units (OBU) – is an OBU entitled to concessional tax treatment for income derived on a success only basis from offshore banking (OB) advisory activities which were entered into prior to the entity being registered as an OBU?

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Taxation Determination TD 93/215 Income tax: Offshore Banking Units (OBU) – where an institution that is registered as an OBU lends money to another institution that is registered as an OBU, how do the counterparties know whether the loan qualifies as an offshore banking (OB) activity?

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Taxation Determination TD 93/214 Income tax: Offshore Banking Units (OBU) – must an OBU enter details of expenditure that it intends to claim as allowable offshore banking (OB) deductions or allowable non-OB deductions in its relevant books of account at the time of incurring that expenditure?

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Taxation Determination TD 93/213 Income tax: Offshore Banking Units (OBU) – if an OBU earns fee income for completing an assignment (say advisory activities) on a success only basis, are expenses incurred on unsuccessful deals exclusive offshore banking (OB) deductions or general OB deductions?

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TD 93/214 Income tax: Offshore Banking Units (OBU) – must an OBU enter details of expenditure that it intends to claim as allowable offshore banking (OB) deductions or allowable non-OB deductions in its relevant books of account at the time of incurring that expenditure?

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Taxation Determination TD 93/210 Income tax: Offshore Banking Units (OBU) – does the definition of advisory activity in section 121D(7) encompass advising an offshore debt investor or offshore borrower in an offshore leveraged lease which has an Australian end-user?

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Taxation Determination TD 93/209 Income tax: Offshore Banking Units – does the definition of advisory activity in subsection 121D(7) encompass: . advising offshore parties on offshore infrastructure financing; and . advising lessors or lessees on leasing transactions, where both lessor and lessee are offshore persons and the leased asset is not located in Australia?

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Taxation Determination TD 93/211 Income tax: Offshore Banking Units (OBU) – where an OBU provides the services of its employees to a non-resident subsidiary to assist the subsidiary in advising offshore clients on offshore financial matters, can fees charged by the OBU to the subsidiary qualify as assessable OB income?

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Taxation Determination TD 93/212 Income tax: Offshore Banking Units (OBU) – are salaries and other operating expenses that are paid from non-OB money taken into account for purposes of the ‘purity test’ in section 121EH where the expenses are incurred in undertaking OB activities?

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Taxation Determination TD 93/207 Income tax: Offshore Banking Units (OBU) – if an OBU acts as funds manager for a trust with offshore investors and an Australian trustee, does the funds management role fall within the definition of an investment activity under subsection 121D(6)?

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Taxation Determination TD 93/206 Income tax: Offshore Banking Units (OBU) – if an OBU carries on a business of trading in shares or debt instruments, such that the trading is an offshore banking (OB) activity for the purposes of subsection 121D(1), are dividends and interest derived from holding the shares or debt instruments assessable OB income?

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Taxation Determination TD 93/204 Income tax: Offshore Banking Units (OBU) – where a non-resident has an Australian branch and an Australian subsidiary, and the subsidiary is registered as an OBU, does any share capital subscribed in the subsidiary by the parent fall within the definition of ‘non-OB money’?

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Taxation Determination TD 93/205 Income tax: Offshore Banking Units (OBU) – does trading in, or entering into commodity derivatives such as commodity futures, forwards, options and swaps constitute offshore banking (OB) activity for the purposes of section 121D?

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Taxation Determination TD 93/208 Income tax: Offshore Banking Units (OBU) – does the definition of advisory activity in subsection 121D(7) encompass the provision of financial knowledge and information to an offshore person?

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Taxation Determination TD 93/202 Income tax: Offshore Banking Units (OBU) – can an OBU use offshore banking (OB) money (ie money that is not non-OB money) for purposes other than OB activities and replace those funds at a later date?

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Taxation Determination TD 93/195 Income tax: to what extent is a registration fee for a Continuing Professional Development (CPD) seminar deductible if a part of the fee represents the cost of food and drink to be provided as part of the seminar?

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Taxation Determination TD 93/194 Income tax: how should a licensed club apportion expenses when calculating its taxable income?

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Taxation Determination TD 93/190 Income tax: what is the scope of the exemption from income tax provided by subparagraph 23(g)(v) of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 93/188 Income tax: for a balance day adjustment to be deductible under subsection 51(1) of the Income Tax Assessment Act 1936 , is it sufficient for it to be a contingent liability?

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Taxation Determination TD 93/186 Income tax: where a trustee is assessed under subsection 98(1) of the Income Tax Assessment Act 1936, in respect of a resident individual beneficiary under a legal disability, is the imputation rebate on dividends allowed in both the trustee’s assessment and the individual’s assessment?

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Taxation Determination TD 93/187 Income tax: is a lease acceptable if the lessee or an associate has an option to purchase the shares of, or a controlling interest in, the lessor company?

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Taxation Determination TD 93/180 Income tax: capital gains: how is the removal of a building from a block of land that does not amount to a loss or destruction, treated for CGT purposes ?

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Taxation Determination TD 93/178 Income tax: capital gains: in the case of an involuntary disposal of a post-CGT asset that satisfies section 160ZZK, what is the CGT treatment of the ‘notional capital gain’ that arises where the compensation or insurance proceeds exceed the indexed cost base?

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Taxation Determination TD 93/184 Income tax: capital gains: does the relocation of a building come within the meaning of ‘constructed’ in subsection 108-55(2) of the Income Tax Assessment Act 1997

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Taxation Determination TD 93/183 Income tax: capital gains: what are the CGT implications of removing a post-CGT building from post-CGT land and relocating it on pre-CGT land?

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Taxation Determination TD 93/182 Income tax: capital gains: when will a building which is relocated to pre-CGT land be treated as a separate asset under subsection 108-55(2) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 93/175 Income tax: is expenditure incurred by an employee in applying for a promotion deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 93/172 Income tax: where invoices for the cost of goods and/or services include offset amounts of a capital nature, is the deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for the cost of the goods and/or services limited to the net amount payable under the invoices?

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Taxation Determination TD 93/171 Income tax: capital gains: what are the consequences where a taxpayer receives a non assessable distribution in respect of units in a unit trust and the distribution exceeds the indexed cost base of the units?

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Taxation Determination TD 93/170 Income tax: capital gains: how is the adjusted payment calculated pursuant to subsection 160ZM(3A) of the Income Tax Assessment Act 1936 where there is a non assessable distribution from a unit trust and when is the adjusted payment used for the purposes of calculating a capital gain or loss under section 160ZM?

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Taxation Determination TD 93/168 Income tax: foreign income – can ‘trading stock’ and ‘other assets used solely in carrying on a business’ come within the definition of ‘tainted asset’ in section 317?

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Taxation Determination TD 93/153 Fringe Benefits Tax: are outplacement services provided to current and former employees in the nature of work-related counselling and thus exempt from fringe benefits tax under section 58M of the Fringe Benefits Tax Assessment Act 1986 (“the Act”)?

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Taxation Determination TD 93/149 Income tax: when is a commission receivable by a travel agent from a service provider (e.g. an airline) derived as assessable income under section 25 of the Income Tax Assessment Act 1936 ? What happens if a client subsequently cancels the travel and the commission is refunded?

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Taxation Determination TD 93/150 Income tax: foreign exchange gains and losses of a capital nature – in what circumstances is a loan ‘wholly or partly rolled over’ under section 82W of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 93/151 Income tax: are periodic workers’ compensation payments made by Comcare, ‘pensions’ for purposes of the pensions articles in Australia’s double taxation agreements (DTAs)?

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Taxation Determination TD 93/146 Income tax: should a resident deduct withholding tax from interest payable under a loan from a non-resident if there is no actual payment of the interest?

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Taxation Determination TD 93/142 Income tax: in calculating the residual value of a leased item, may a lower residual value than those outlined in IT 28 be adopted in light of the more generous depreciation rates?

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Taxation Determination TD 93/141 Income tax: if a lessee incurs legal expenses defending a lessor’s attempts to terminate the lease, are these legal expenses an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997 ?

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Taxation Determination TD 93/140 Income tax: if a company ceases carrying on a business which has been transferred to an associated entity, will a payment made by that company to a former employee be an eligible termination payment as defined in subsection 27A(1) of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 93/138 Income tax: has an expense been ‘incurred’ for the purchase of imported trading stock which is in transit by sea and for which the bills of lading or non-negotiable waybills and finance documents relating to liability for payment have not yet been accepted?

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Taxation Determination TD 93/136 Income tax: Offshore Banking Units – if a loan entered into by a foreign branch of an Australian resident bank is assigned to the Australian OBU head office, does this constitute an OB activity?

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Taxation Determination TD 93/135 Income tax: Offshore Banking Units – what is the effect of a transaction which falls within the definition of offshore banking activity, which is entered into by the part of an OBU which handles the domestic (as opposed to offshore) activities of the bank and which is accounted for in the domestic books?

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Taxation Determination TD 93/133 Income tax: Offshore Banking Units – is an OBU entitled to concessional tax treatment for income from OB activities which were entered into prior to the entity being registered as an OBU?

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Taxation Determination TD 93/132 Income tax: Offshore Banking Units – if an entity is registered as an OBU and that entity conducts both offshore banking activities and domestic banking activities, can the OBU trade in foreign currency with the domestic part of the bank (the ‘domestic part’)?

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Taxation Determination TD 93/131 Income tax: Offshore Banking Units – does the OBU concessional tax regime apply to assessable income derived after 30 June 1992 where the OB activities were entered into by an OBU prior to 1 July 1992?

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Taxation Determination TD 93/129 Income tax: Offshore Banking Units – what is the meaning of ‘guarantee-type activity’ under subsection 121D(3)?

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Taxation Determination TD 93/134 Income tax: Offshore Banking Units – can a sub-subsidiary of a bank be registered as an OBU?

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Taxation Determination TD 93/130 Income tax: is the Commonwealth Scientific and Industrial Research Organisation (CSIRO) an educational institution for the purposes of the articles in Australia’s double tax agreements (DTAs) dealing with the remuneration of professors and teachers?

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Taxation Determination TD 93/127 Income tax: trading stock of gold miners: what is the application of section 70-50 of the Income Tax Assessment Act 1997 to the low grade ore stocks where the notional market selling value is below cost?

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Taxation Determination TD 93/126 Income tax: once commissioned plant has been handed over to its owner, is the expenditure incurred by a company in bringing the said plant into a fully operational state, deductible under section 8-1 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 93/122 Income tax: are organisations which are established to promote tourism exempt from income tax under paragraph 23(h) of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 93/118 Income tax: over what period are two or more prepayments under the same agreement apportioned in terms of section 82KZM of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 93/117 Income tax: can section 82KZM of the Income Tax Assessment Act 1936 apply to a prepayment for a service to be provided over a 12 month period?

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Taxation Determination TD 93/119 Income tax: does an annual payment under an agreement that is high in relation to subsequent payments under the same agreement have to be apportioned in terms of section 82KZM of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 93/115 Income tax: is the cost incurred in maintaining a ‘silent’ telephone number an allowable deduction?

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Taxation Determination TD 93/108 Income tax: are taxpayers entitled to a deduction for the cost of renewing a driver’s licence?

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Taxation Determination TD 93/103 Income tax: is a ‘prescribed person’ liable for half the medicare levy if that person maintains a spouse who is not a ‘prescribed person’?

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Taxation Determination TD 93/111 Income tax: is expenditure on dinner suits and other similar clothing worn by members of an orchestra deductible?

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Taxation Determination TD 93/112 Income tax: is a taxpayer who is required, as a condition of employment, to be within a specified weight to height ratio entitled to a deduction for a weight reduction program?

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Taxation Determination TD 93/114 Income tax: is a police officer, who is required to maintain an adequate level of physical fitness in order to undertake police duties, entitled to claim a deduction for fitness related expenditure?

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Taxation Determination TD 93/99 Income tax: deductibility of royalties where withholding tax has not been remitted to the Tax Office.

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Taxation Determination TD 93/97 Income tax: if a taxpayer claims a deduction for self education expenses under section 8-1 of the Income Tax Assessment Act 1997, is the amount of $250 spent, but disallowed as a deduction under section 82A of the Income Tax Assessment Act 1936, excluded from the substantiation provisions?

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Taxation Determination TD 93/96 Fringe benefits tax: does an employer have a liability under the Fringe Benefits Tax Assessment Act 1986 in relation to the payment of costs for a home telephone of an employee?

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Taxation Determination TD 93/95 Income tax: is a taxpayer who carries on business as a livesheep exporter carrying on a business of primary production?

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Taxation Determination TD 93/94 Income tax: can land on which handling facilities and feedlots are used in a business of livesheep export be regarded as being used for the purposes of agricultural or pastoral pursuits so as to be eligible for the special primary production depreciation concessions in the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 93/92 Income tax: are expenses incurred by a taxpayer in obtaining valuations for gifts of property donated under the Cultural Gifts Program allowable deductions?

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Taxation Determination TD 93/90 Income tax: does the ‘otherwise deductible rule’ apply to reduce the taxable value of fringe benefits provided to associates of employees?

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Taxation Determination TD 93/89 Income tax: does section 129 of the Income Tax Assessment Act 1936 (ITAA) operate to deem 5% of shipping freight payments to be taxable income where: (a) the payments were made by an Australian resident to an Italian shipping enterprise, (b) the payments were made for the carriage by ship of passengers, livestock, mail, goods or merchandise from Australia for discharge at an overseas port, and (c) the place of effective management of the Italian shipping enterprise is in Italy?

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Taxation Determination TD 93/86 Income tax: capital gains: are the totality of rights under a contract considered to be the one asset, or is each right considered to be a separate asset for CGT purposes?

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Taxation Determination TD 93/84 Income tax: is a taxpayer entitled to a beneficiary rebate if exempt foreign employment income is derived in addition to assessable income which includes Job Search or New Start allowances?

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Taxation Determination TD 93/83 Income tax: is a deduction allowable under subsection 51(1) of the Income Tax Assessment Act 1936 for factoring fees incurred when debts are factored to a related party?

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Taxation Determination TD 93/80 Income tax: capital gains: how will Divisions 10 and 11 of Part IIIA of the Income Tax Assessment Act 1936 apply to options or rights issued by a company to shareholders, if the existing shares in respect of which the options or rights are issued consist of pre-CGT and post-CGT shares?

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Taxation Determination TD 93/75 Income tax: can income from the sale of abalone taken by a person who is licensed to take and sell the abalone under the Fisheries Act 1968 (Vic) be assessable income of a partnership, company, trust, or another individual?

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Taxation Determination TD 93/65 Income tax: is a computer programmer a writer for the purposes of Division 16A of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 93/64 Fringe benefits tax: is a payment by a sporting club for medical/hospital expenses arising from injuries suffered by a player during training or playing exempt from fringe benefits tax?

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Taxation Determination TD 93/63 Income tax: are fees paid by a taxpayer for the electronic transmission of income tax information deductible as tax-related expenses?

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Taxation Determination TD 93/61 Income tax: can a trustee quote the trust tax file number (TFN) to an investment body when an investment of the trust estate is held in the trustee’s name?

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Taxation Determination TD 93/60 Income tax: employee share acquisition schemes: can a resident taxpayer participating in a foreign employee share acquisition scheme take advantage of a reduction in discount under subsection 26AAC(4F) of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 93/58 Income tax: under what circumstances is the receipt of a lump sum compensation/settlement payment assessable?

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Taxation Determination TD 93/55 Income tax: is a ‘housing allowance subsidy’ paid to an employee in respect of the employee’s principal residence assessable under the Income Tax Assessment Act 1936 (ITAA)?

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Taxation Determination TD 93/54 Income tax: compliance with Taxation Ruling TR 92/7 Life Assurance Companies – Total Income: application of section 170AA and the former section 223.

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Taxation Determination TD 93/53 Income Tax : Subdivision 330-H Transport Capital Expenditure: use of road primarily and principally for the transport of minerals. On what basis is this determined?

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Taxation Determination TD 93/52 Income tax: Subdivision 330-H Transport Capital Expenditure: use of road primarily and principally for transport of minerals. Does this refer to the use by all and sundry of the road in question or solely to use by the taxpayer?

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Taxation Determination TD 93/49 Income tax: is an employee who receives an allowance to compensate for the inconvenience, isolation and discomfort encountered during the course of employment, automatically entitled to any deduction against the allowance?

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Taxation Determination TD 93/47 Income tax: banana growers – what expenses should be included in a valuation at cost of trading stock on hand at the end of the income year under section 70-45 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 93/46 Fringe benefits tax: does a prepayment to which section 82KZM of the Income Tax Assessment Act 1936 applies qualify as a “once-only deduction” under subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986?

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Taxation Determination TD 93/50 Income tax: do amounts withheld from payments for work and services constitute ‘an amount of relevant tax … paid by a person’ for the purposes of subsection 9(1) of the Taxation (Interest on Overpayments and Early Payments) Act 1983 ?

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Taxation Determination TD 93/39 Income tax: is the business of ‘beach worming’ primary production under the definition in subsection 6(1) of the Income Tax Assessment Act 1936?

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Taxation Determination TD 93/36 Income tax: capital gains: what are the capital gains tax consequences where a legal personal representative (LPR) purchases an asset to satisfy a general legacy?

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Taxation Determination TD 93/31 Income tax: insurance: reinsurance: can an election be made under subsection 148(2) in respect of some, as against all, of the reinsurance premiums a resident insurer pays to non-resident reinsurers?

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Taxation Determination TD 93/33 Income tax: can a “first year of income” for purposes of averaging provisions for artists etc contained in Division 16A be an earlier year than the year a former resident returns to Australia?

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Taxation Determination TD 93/32 Income tax: property development: are tender costs incurred by an unsuccessful tenderer deductible under subsection 51(1) of the Income Tax Assessment Act 1936?

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Taxation Determination TD 93/29 Income tax: if an employee incurs legal expenses recovering wages paid by a dishonoured cheque, are these legal expenses an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 93/21 Income tax: in what circumstances is a deduction allowable for the cost of fences and gates constructed on a carer’s property, under the direction of Family Day Care?

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Taxation Determination TD 93/26 Income tax: is the cost of a meal purchased after the completion of one job and prior to the commencement of another job an allowable deduction?

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Taxation Determination TD 93/28 Income tax: can a company claim an income tax deduction for gifts of property (other than money or an estate or interest in land or in a building or part of a building) made under the Taxation Incentives for the Arts Scheme?

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Taxation Determination TD 93/22 Income tax: is a professional sportsperson who is required to take out private health insurance entitled to a deduction for related contributions under subsection 51(1)?

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Taxation Determination TD 93/20 Fringe benefits tax: can the ‘otherwise deductible’ rule apply to reduce fringe benefits tax if an overseas trip, made by an employee, is not allowable to the employer as a deduction for income tax purposes because the trip is of a capital nature from the perspective of the employer?

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Taxation Determination TD 93/16 Income tax: employee share acquisition scheme: does the exclusion of company directors from a scheme to avoid the requirements of paragraph 3E(8)(a)(d) of the Australian Stock Exchange Listing Rules affect the operation of the reduction in discount provisions of section 26AAC of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 93/13 Income tax: is interest paid on a loan used to acquire income producing property an allowable deduction where non income producing property (e.g. the family home) is used as security for the loan?

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Taxation Determination TD 93/10 Income tax: is a bankrupt allowed a deduction for losses incurred before bankruptcy, or for later voluntary payments made towards a released debt under sections 79E, 79F, 80, 80AAA and/or 80AA of the Income Tax Assessment Act 1936?

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Taxation Determination TD 93/3 Income tax: is a payment, being a partial commutation of weekly compensation payments, assessable income?

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Taxation Determination TD 93/1 Income tax: capital gains: do the costs of obtaining a loan form part of the cost base of an asset acquired with the loan monies?

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Taxation Determination TD 93/6 Fringe benefits tax and income tax: what are the tax consequences for a distributor who, under a product promotion arrangement with a manufacturer whose products it distributes, is provided with a non-cash business benefit (not being trading stock of the distributor) which may be passed on to the distributor’s employees?

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