Taxation Determination TD 95/63 Fringe benefits tax: where a car is acquired at the end of a lease, is the acquisition at the residual value an ‘arm’s length transaction’ for the purposes of section 43 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

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Taxation Determination TD 95/62 Income tax: will the owner (or lessor) of land who allows the land to be used in a sharefarming arrangement be considered to be engaged in a business of primary production as defined by the Income Tax Assessment Act 1936 (‘the Act’)?

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Taxation Determination TD 95/60 Income tax: are fees paid for obtaining investment advice an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for taxpayers who are not carrying on an investment business?

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Taxation Determination TD 95/57 Fringe benefits tax: will benefits provided to employees of administration entities or combined administration/service entities who are also partners of an associated partnership give rise to a fringe benefits tax liability?

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Taxation Determination TD 95/56 Fringe benefits tax: can a body which is formed by government, is controlled by government and performs functions on behalf of government be an ‘association’ for the purposes of section 65J of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

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Taxation Determination TD 95/54 Income tax: capital gains: does a person who acquires the benefit of a restrictive covenant incur a capital loss on the expiry of that covenant?

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Taxation Determination TD 95/50 Income tax: what is the maximum rate of dividend withholding tax that will be imposed by the Philippines under Article 10(2)(a) of the Australia – Philippines Double Taxation Agreement (‘the DTA’) on outgoing non-portfolio dividends paid to residents of Australia now that Australia gives double tax relief to such dividends by way of an outright exemption rather than a credit or rebate?

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Taxation Determination TD 95/49 Fringe benefits tax: is accommodation in a ship, vessel or floating structure accepted as ‘residential accommodation’ for the purposes of the ‘fly-in fly-out’ transport exemption in subsection 47(7) of the Fringe Benefits Tax Assessment Act 1986?

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Taxation Determination TD 95/48 Income tax: a wholesaler of computers lends demonstration computers (‘demonstrators’) to prospective purchasers (excluding retailers) on the basis of ‘approval, exchange or return’ or to retailers for display purposes only. The wholesaler retains ownership at the time of providing the demonstrators. The demonstrators are not on consignment. Are the demonstrators ‘trading stock’ of the wholesaler for the purposes of section 70-10 of the Income Tax Assessment Act 1997 and ‘trading stock on hand’ of the wholesaler for the purposes of section 70-35 of that Act?

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Taxation Determination TD 95/47 Income tax: capital gains: how is a net capital loss treated if it is unrecouped by a taxpayer at the date of his or her death?

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Taxation Determination TD 95/44 Income tax: can research and development expenditure incurred by a business be deductible under section 8-1 of the Income Tax Assessment Act 1997 (‘the 1997 Act’)?

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Taxation Determination TD 95/42 Income tax: can a premium paid by an employer on a trauma insurance policy in respect of an employee be an allowable deduction to the employer?

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Taxation Determination TD 95/41 Income tax: is a premium payable on a trauma insurance policy by a self employed person or an employee an allowable deduction to the self employed person or employee?

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Taxation Determination TD 95/40 Income tax: is the premium payable on a trauma insurance policy, sold with a life assurance policy rider, assessable income of a life assurance company?

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Taxation Determination TD 95/39 Income tax: is a trauma insurance policy issued by a life assurance company an accident or disability policy for the purposes of Division 8 of the Income Tax Assessment Act 1936 (the Act)?

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Taxation Determination TD 95/38 Fringe benefits tax: if a low or interest free loan is provided by an insurance company to an employee (or an associate of an employee) of an insurance agency, can the taxable value of the loan fringe benefit be reduced by premiums paid on a life insurance policy held by the agency employee as a condition to the granting of the loan?

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Taxation Determination TD 95/5 Income tax and fringe benefits tax: will a non-cash business benefit and a taxable fringe benefit both arise if a low or interest free loan is made by an insurance company to an insurance agency and then on lent to an agency employee or an associate of an employee who uses the loan monies for private purposes?

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Taxation Determination TD 95/34 Fringe benefits tax: can practice companies to which Taxation Ruling IT 2503 applies, provide fringe benefits to employees?

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Taxation Determination TD 95/33 Income tax: when are ‘Factor (f)’ payments derived by pharmaceutical companies?

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Taxation Determination TD 95/28 Income tax: capital gains: if there is more than one increased value share in a share value shift, can the formulas in Division 19B of Part IIIA of the Income Tax Assessment Act 1936 be applied to just one of the increased value shares?

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Taxation Determination TD 95/27 Income tax: does the interest paid by a taxpayer on a loan to purchase a motor vehicle used for income-producing purposes (but not in carrying on a business) continue to be an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 after disposal of the vehicle?

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Taxation Determination TD 95/18 Fringe benefits tax: can the making of a loan to an employee be an exempt benefit under subsections 17(1) or 17(2) of the Fringe Benefits Tax Assessment Act 1986 where the employee receives a reduced interest rate not available to members of the public?

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Taxation Determination TD 95/10 Income tax: what is the significance of the Archer Brothers principle in the context of liquidation distributions?

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Taxation Determination TD 95/7 Income tax: capital gains: does subsection 855-45(3) of the Income Tax Assessment Act 1997 prevent a taxpayer from making a choice that section 118-145 of that Act apply to an overseas dwelling that the taxpayer owned before becoming a resident of Australia?

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Taxation Determination TD 95/6 Income tax: does a disposal of livestock because of the loss of pasture or fodder as a result of drought qualify for the concessions in subsection 36(3) or section 36AAA of the Income Tax Assessment Act 1936 even though the disposal takes place after the drought declaration is withdrawn for the area in which the livestock or pasture was located?

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Taxation Determination TD 95/4 Income tax: does the simple disposition of an income producing asset by a natural person to a wholly owned private company constitute the carrying out of a scheme to which Part IVA of the Income Tax Assessment Act 1936 will be applied?

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Taxation Determination TD 95/17 Fringe benefits tax: is the taxable value of a loan fringe benefit calculated only for those periods in the year of tax during which the interest rate on the loan was below the statutory interest rate?

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Taxation Determination TD 95/2 Income tax: Offshore Banking Units (OBU): can foreign currency denominated assets and receivables generated from offshore banking (OB) activities be hedged into Australian dollars (AUD) and if so, would the AUD received from the forward sale constitute non-OB money?

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Taxation Determination TD 95/1 Income tax: Offshore Banking Units (OBU): what is the effect of converting a profit from offshore banking (OB) activities denominated in a foreign currency into Australian currency in an arm’s length transaction with a separate Australian counterparty or with another division of the enity of which the OBU forms part?

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