Taxation Determination TD 94/97 Fringe benefits tax: what does the phrase ‘customary for employers in the industry’ mean in relation to the provision of fringe benefits to employees?

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Taxation Determination TD 94/96 Fringe benefits tax: can the exemption for ‘fly-in fly-out’ transport in subsection 47(7) of the Fringe Benefits Tax Assessment Act 1986 apply, where the employees take a rest day during their time at the work site?

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Taxation Determination TD 94/95 Income tax: how is the amount accrued by the formula in Division 16E of the Income Tax Assessment Act 1936 adjusted to reflect amounts paid during an accrual period?

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Taxation Determination TD 94/91 Income tax: who is allowed a deduction under subsection 69(1) of the Income Tax Assessment Act 1936 for expenditure in respect of a tax related matter of a trust?

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Taxation Determination TD 94/86 Income tax: does passing of title in a motor vehicle to an insurance company, in consideration for an amount paid on settlement of an insurance claim, constitute a ‘disposal’ and a ‘sale’ for the purposes of section 26AAB of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 94/89 Income tax: capital gains: in what year of income is a taxpayer required for tax purposes to include a capital gain or loss in relation to land disposed of under a contract which is made in one year of income, but which is settled in a later year of income?

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Taxation Determination TD 94/84 Income tax: is: (a) a late lodgment fee under the Corporations (Fees) Regulations 2001; or (b) a pecuniary penalty for an offence under the Corporations Act 2001 , ‘an amount (however described) payable, by way of penalty’ within the meaning of that phrase in paragraph 26-5(1)(a) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 94/82 Income tax: does section 26AH of the Income Tax Assessment Act 1936 apply when investment options are ‘switched’ under an eligible policy?

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Taxation Determination TD 94/77 Income tax: capital gains: is rollover relief available under section 160ZZL of the Income Tax Assessment Act 1936 if a taxpayer receives a replacement asset(s) that is different from an asset that has been compulsorily acquired?

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Taxation Determination TD 94/72 Income tax: when is a distribution by the trustee of a unit trust included in the assessable income of a unitholder?

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Taxation Determination TD 94/68 Income tax: who is responsible for lodgment of a company income tax return if both a receiver/manager and a liquidator have been appointed ?

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Taxation Determination TD 94/71 Income tax: where a person provides ‘consultancy services’ as an employee of an interposed entity (such as a non-arm’s length company, trust or partnership which has its base of practice at the employee’s place of residence), are travel expenses incurred by the person in travelling between his or her place of residence and a place where the person performs the services deductible?

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Taxation Determination TD 94/63 Income tax: capital gains: if a statutory licensee disposes of a statutory licence by way of the expiry, loss or destruction of the licence, does subsection 160ZD(2) of the Income Tax Assessment Act 1936 deem the licensee to have received the market value of the licence?

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Taxation Determination TD 94/62 Income tax: is a payment in lieu of notice on termination of employment an eligible termination payment under subsection 27A(1) of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 94/60 Income tax: are bar shouts and in-house competition prizes of cash and liquor, supplied by hoteliers to encourage patronage, allowable deductions, and if so, what documentation is acceptable to support the amount claimed

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Taxation Determination TD 94/61 Income tax: to what extent are tax deductions available under subsection 51(1) of the Income Tax Assessment Act 1936 (the Act) for payments made under an agreement to lease car park surfacing where the car park surfacing is on land owned by the lessee and the car park surfacing is used in carrying on the lessee’s business operations?

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Taxation Determination TD 94/58 Income tax: a taxpayer earns income to which Australia has no taxing right because of a Double Tax Agreement (DTA). This income is also exempt from tax under sections 23AF or 23AG of the Income Tax Assessment Act 1936 . Is this income included in the ‘exempt amount’ for the purpose of the exemption with progression calculations in those sections?

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Taxation Determination TD 94/55 Income tax: when does providing an item of property constitute the provision of entertainment within the meaning of subsection 32-10(1) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 94/54 Fringe benefits tax: will a car parking benefit arise under section 39A of the Fringe Benefits Tax Assessment Act 1986 where a car dealer provides a car from the car yard to employees for travel to or from work?

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Taxation Determination TD 94/43 Income tax: does the transfer of an asset between the statutory funds of a life insurance company constitute a disposal for income tax purposes?

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Taxation Determination TD 94/44 Income tax: how does the time threshold in the substantial equipment provision of the permanent establishment article of the Australia-Spain Double Taxation Agreement (‘the DTA’) operate?

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Taxation Determination TD 94/42 Fringe benefits tax: if an employer decides not to claim an income tax deduction for expenditure incurred in providing a fringe benefit to an employee, does this alter the employer’s liability, if any, for fringe benefits tax?

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Taxation Determination TD 94/40 Income tax: life assurance: are any of the premiums paid by an employer under a ‘split purpose’ insurance arrangement an allowable deduction?

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Taxation Determination TD 94/36 Income tax: thin capitalisation by non-residents: is the retrospective creation, or amendment, of an asset revaluation reserve allowed for the purposes of Division 16F of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 94/34 Income tax: capital gains: can a premium constitute “an amount of money or other consideration” paid to acquire rights, or an interest in any rights, under a policy of life assurance for the purpose of subsection 160ZZI(3) of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 94/30 Income tax: is the income earned by philatelic (stamp collecting) societies exempt from income tax? Please note that the PDF version is the authorised version of this ruling.

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Taxation Determination TD 94/28 Fringe benefits tax: for the purposes of the statutory formula method of valuing car fringe benefits, when is the ‘cost price’ or ‘leased car value’ reduced under subsection 9(2) of the Fringe Benefits Tax Assessment Act 1986 ?

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Taxation Determination TD 94/25 Fringe benefits tax: where an employer provides entertainment to both employees and non-employees, what is an acceptable method of determining the portion applicable to the employees for the purposes of the Fringe Benefits Tax Assessment Act 1986?

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Taxation Determination TD 94/24 Fringe benefits tax: will the liability for employers to pay fringe benefits tax (FBT) on meals provided to employees in an ‘in-house dining facility’ change as a result of the repeal of section 64 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

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Taxation Determination TD 94/19 Fringe benefits tax: is the method outlined in Taxation Ruling MT 2024 appropriate for determining whether a vehicle, other than a dual or crew cab, is ‘designed for the principal purpose of carrying passengers’ and thereby ineligible for the work-related use exemption available under subsection 8(2) of the Fringe Benefits Tax Assessment Act 1986 ?

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Taxation Determination TD 94/18 Income tax: when has a taxpayer incurred, for the purposes of subsection 51(1) of the Income Tax Assessment Act 1936 , additional interest payable pursuant to a court order directing that interest be paid on a compound basis and overruling an earlier court order which required the payment of a lesser amount of interest?

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Taxation Determination TD 94/17 Income tax: where a taxi driver travels between his/her principal place of residence and the collection point of a taxi, are the costs of travel deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?

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Taxation Determination TD 94/16 Fringe benefits tax: where an employee is provided with a car by the employer and the car is kept in safe storage (e.g. in a commercial garage) while the employee is travelling, under what circumstances is that car taken to be available for private use under section 7 of the Fringe Benefits Tax Assessment Act 1986 ?

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Taxation Determination TD 94/14 Fringe Benefits Tax: does the payment of a “location allowance” to an employee by an employer constitute the provision of a “living-away-from-home allowance benefit” under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

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Taxation Determination TD 94/12 Income tax: insurance: in the calculation of the amount deductible for the general management expenses of a life assurance company, should assessable income and total income for subsection 113(2) purposes include amounts that relate to the conduct of general insurance business?

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Taxation Determination TD 94/11 Income tax: insurance: in the calculation of the amount deductible for general management expenses, can subsection 113(2) be used by a company which conducts both general and life insurance business?

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Taxation Determination TD 94/10 Income tax: can a taxpayer after lodging a return but before any assessment is made alter the figure for closing stock by adopting a different basis of valuation to that on which the return was originally prepared?

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Taxation Determination TD 94/9 Income tax: whether a fruit grower is entitled to a tax deduction under section 75B or section 75D for the cost of changing to a different watering system which has a secondary purpose of preventing or combating land degradation?

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Taxation Determination TD 94/2 Income tax: when Division 16D of Part III of the Income Tax Assessment Act 1936 applies to an arrangement, a proportion of each arrangement payment, representing the notional principal amount, may be treated as non-assessable by the operation of subsection 159GK(1). In such cases is a proportion of the costs relating to the non-assessable amount not deductible under subsection 51(1)?

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