Taxation Determination TD 1999/24 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – how may a company satisfy the introductory requirements in paragraphs 128F(3)(a) and 128F(3)(b) that a debenture must be offered on a ‘debenture by debenture’ basis?

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Taxation Determination TD 1999/8 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – when will an issue of debentures be taken to have ‘resulted from’ the debentures being ‘offered for issue’ for the purposes of the public offer test in subsection 128F(3)?

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Taxation Determination TD 1999/67 Income tax: capital gains: if your land (including land on which your dwelling is situated) exceeds 2 hectares, can you select which 2 hectares the main residence exemption in Subdivision 118-B applies to and, if so, how do you calculate any capital gain or capital loss you make on the remainder of your land?

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Taxation Determination TD 1999/84 Income tax: capital gains: in what circumstances does the expression ‘proceeds cannot be valued’ in paragraph 116-30(2)(a) of the Income Tax Assessment Act 1997 (market value substitution rule) apply?Capital proceeds

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Taxation Determination TD 1999/83 Income tax: capital gains: if a trust: (a) becomes a resident trust – when is it taken to have acquired its CGT assets? (b) stops being a resident trust – when does CGT event I2 in section 104-170 of the Income Tax Assessment Act 1997 happen?

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Taxation Determination TD 1999/82 Income tax: capital gains: can you acquire a contractual or other legal or equitable right even though there may be no tax consequences for the entity creating the right?

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Taxation Determination TD 1999/81 Income tax: capital gains: is a court an entity for the purposes of Event Number D1 (about an entity creating contractual or other rights in you) in subsection 109-5(2) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 1999/80 Income tax: capital gains: does CGT event D1 in section 104-35 of the Income Tax Assessment Act 1997 happen if you receive money or property for withdrawing an objection against a proposed land development?

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Taxation Determination TD 1999/77 Income tax: capital gains: is the Commonwealth or a State or Territory an entity for the purposes of Event Number D1 (about an entity creating contractual or other rights in you) in subsection 109-5(2) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 1999/76 Income tax: capital gains: does the word ‘expiring’ in paragraph 104-25(1)(c) and the expression ‘expiry of a CGT asset’ in subparagraph 116-30(3)(a)(i) of the Income Tax Assessment Act 1997 include voluntary terminations?

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Taxation Determination TD 1999/69 Income tax: capital gains: can the term ‘dwelling’ as defined in section 118-115 of the Income Tax Assessment Act 1997 include more than one unit of accommodation?

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Taxation Determination TD 1999/68 Income tax: capital gains: is ‘adjacent’ land in terms of section 118-120 of the Income Tax Assessment Act 1997 limited to land contiguous to a dwelling?

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Taxation Determination TD 1999/66 Income tax: capital gains: what factors should be taken into account in determining the ‘amount that is reasonable’ in applying subsection 118-190(2) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 1999/74 Income tax: capital gains: in what circumstances does a trustee of a deceased estate acquire an ownership interest in a dwelling ‘under the deceased’s will’ for the purposes of subsection 118-210(1) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 1999/78 Income tax: capital gains: for the purposes of CGT event B1, what is meant by the expression ‘at the end of an agreement’ in section 104-15 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 1999/79 Income tax: capital gains: does the expression ‘lost or destroyed’ for the purposes of CGT event C1 in subsection 104-20(1) of the Income Tax Assessment Act 1997 apply to:(a)a voluntary ‘loss’ or ‘destruction’?(b)intangible assets?

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Taxation Determination TD 1999/73 Income tax: capital gains: is land under a unit of accommodation subject to the main residence exemption under Subdivision 118-B in Part 3-1 of the Income Tax Assessment Act 1997 if the taxpayer sells the unit of accommodation separately from the land?

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Taxation Determination TD 1999/75 Income tax: capital gains: does the redenomination of a financial arrangement to the Euro constitute:(a)the derivation of assessable income or the incurrence of an allowable deduction;(b)the realisation of a currency exchange gain or loss for the purposes of Division 3B of Part III of the Income Tax Assessment Act 1936; or(c)a CGT event?

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Taxation Determination TD 1999/70 Income tax: capital gains: if a dwelling passes to you as a beneficiary or the trustee of a deceased estate and you make a capital gain or capital loss from a CGT event that happens to the dwelling, can you disregard the gain or loss despite your having used the dwelling since the deceased’s death for income producing purposes if:·the deceased acquired the dwelling on or after 20 September 1985;·the dwelling was the deceased’s main residence just before their death and was not then being used for income producing purposes; and·your ownership interest in the dwelling ends within 2 years of the deceased’s death?

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Taxation Determination TD 1999/72 Income tax: capital gains: does the cost base modification in subsection 128-15(4) Item 1 of the Income Tax Assessment Act 1997 apply if a main residence acquired on or after 20 September 1985 is owned by joint tenants and one of them dies?

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Taxation Determination TD 1999/71 Income tax: capital gains: does section 118-190 of the Income Tax Assessment Act 1997 reduce your main residence exemption if part of your dwelling is used by someone else for an income producing purpose?

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Taxation Determination TD 1999/63 Income tax: are officers of military cadets entitled to deductions for expenses incurred in the performance of their duties?

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Taxation Determination TD 1999/62 Income tax: what are the criteria to be considered in deciding whether clothing items constitute a compulsory corporate uniform/wardrobe for the purposes of paragraph 30 of Taxation Ruling TR 97/12?

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Taxation Determination TD 1999/61 Income tax: capital gains: is the expression ‘a State law, Territory law or foreign law relating to de facto marriage breakdowns’ in paragraphs 126-5(1)(c) and 126-15(1)(c) of the Income Tax Assessment Act 1997 restricted to State, Territory or foreign legislation?

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Taxation Determination TD 1999/60 Income tax: capital gains: if the requirements of section 126-5 or 126-15 of the Income Tax Assessment Act 1997 are satisfied, is the marriage breakdown roll-over provided by the section automatic?

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Taxation Determination TD 1999/59 Income tax: capital gains: do the record keeping requirements of Division 121 of the Income Tax Assessment Act 1997 apply to both the transferor and transferee of a CGT asset to which the marriage breakdown roll-over provisions in Subdivision 126-A apply?

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Taxation Determination TD 1999/58 Income tax: capital gains: if section 126-15 of the Income Tax Assessment Act 1997 applies to a CGT event that has happened involving a company or a trustee, can expenses incurred by the spouse to the marriage breakdown who is not the transferee form part of the cost base of a CGT asset?

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Taxation Determination TD 1999/57 Income tax: capital gains: if marriage breakdown roll-over applies to a transfer of a CGT asset between spouses, what expenses of the transferor become the first element of the transferee’s cost base of the asset under paragraph 126-5(5)(a) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 1999/56 Income tax: capital gains: if a CGT asset is transferred by one spouse to another because of a court order under the Family Law Act 1975, when is the asset acquired under Division 109 of the Income Tax Assessment Act 1997 by the transferee?

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Taxation Determination TD 1999/55 Income tax: capital gains: if a CGT asset other than one specified in a court order under the Family Law Act 1975 is transferred between spouses, is the asset transferred ‘because of’ the court order for the purposes of section 126-5 or 126-15 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 1999/54 Income tax: capital gains: is there roll-over under section 126-5 or 126-15 of the Income Tax Assessment Act 1997 if a CGT asset is transferred in accordance with the terms of a court order under the Family Law Act 1975 but after the time limit specified in the court order?

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Taxation Determination TD 1999/53 Income tax: capital gains: if a CGT asset is transferred by agreement between spouses and a court order later sanctions its transfer, was the transfer of the asset made ‘because of’ the court order in terms of section 126-5 or 126-15 for roll-over to apply?

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Taxation Determination TD 1999/52 Income tax: capital gains: does a CGT event happen for the purposes of section 126-5 or 126-15 of the Income Tax Assessment Act 1997 because of a court order, if the order directs: (a) a transfer of non-specific matrimonial property; or (b) a transfer of specific CGT assets?

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Taxation Determination TD 1999/51 Income tax: capital gains: if a court order in the context of Subdivision 126-A of the Income Tax Assessment Act 1997 varies or sets aside an earlier order of the court, does the later court order operate retrospectively or prospectively?

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Taxation Determination TD 1999/50 Income tax: capital gains: does the expression ‘a court order’ in sections 126-5 and 126-15 of the Income Tax Assessment Act 1997 encompass an original order and any later order made by a court varying or cancelling an earlier order of the court?

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Taxation Determination TD 1999/49 Income tax: capital gains: is roll-over under sections 126-5 and 126-15 of the Income Tax Assessment Act 1997 dependent on there being a marriage breakdown between the spouses?

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Taxation Determination TD 1999/48 Income tax: capital gains: if a court makes an order under the Family Law Act 1975 declaring or altering a spouse’s interest in property, do CGT events happen to CGT assets of the spouse for the purpose of section 126-5 or 126-15 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 1999/47 Income tax: capital gains: is there roll-over under section 126-5 or 126-15 of the Income Tax Assessment Act 1997 if a CGT event happens because of a court order under the Family Law Act 1975 made by consent?

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Taxation Determination TD 1999/45 Income tax: is the cost of life membership paid to a work-related or business association an allowable deduction and, if it is, is it allowable in full in the year it is paid?

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Draft Taxation Determination TD 1999/43 Income tax: capital gains: does section 118-140 of the Income Tax Assessment Act 1997 (about changing main residences) allow you to treat two dwellings as your main residence for a period of up to six months if you choose to apply: (a) section 118-145 (about absences from your main residence); or (b) section 118-150 (about building, repairing or renovating a dwelling)?

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Taxation Determination TD 1999/42 Income tax: do the principles set out in Taxation Ruling TR 98/22 apply to line of credit facilities?

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Taxation Determination TD 1999/40 Income tax: capital gains: what is an ‘antique’ for the purposes of the definition of ‘collectable’ in subsection 108-10(2) of the Income Tax Assessment Act 1997?

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Taxation Determination TD 1999/37 Income tax: does section 103-20 of the Income Tax Assessment Act 1997 apply in determining the capital gain or loss content of attributable income of a controlled foreign company?

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Taxation Determination TD 1999/38 Income tax: does the principle of mutuality apply to income derived by a registered/licensed club under an arrangement entered into with an external party to conduct gaming or other activities on the club’s premises?

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Taxation Determination TD 1999/35 Income tax: are joining fees or annual fees paid for a ‘consumer loyalty program’ an allowable deduction?

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Taxation Determination TD 1999/34 Income tax: is a reward received under a ‘consumer loyalty program’ that results from private expenditure assessable?

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Taxation Determination TD 1999/18 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – for the purposes of the fifth public offer test, in paragraph 128F(3)(e), in what circumstances is a debenture taken to be ‘offered for issue’?

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Taxation Determination TD 1999/17 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – does the sole business test in paragraph 128F(8)(b) allow the borrowing subsidiary to enter into credit enhancements and swap arrangements in respect of finance raised for the purposes of the parent company?

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Taxation Determination TD 1999/16 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – does the public offer test in paragraph 128F(3)(d) require a company to demonstrate that negotiations in respect of a particular debenture actually resulted from negotiations being initiated publicly in electronic form?

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TD 1999/15 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – for the purposes of the third public offer test in paragraph 128F(3)(c): (a) what is required to establish that a debenture has been offered for issue as a result of being accepted for listing? (b) does the issue of a debenture satisfy the public offer test if the listing of the debenture by a stock exchange takes place following the issue where an agreement exists with the dealer, manager or underwriter requiring listing to take place?

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Taxation Determination TD 1999/14 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – when is it reasonable for a company to regard the person to whom a debenture is offered as either ‘having acquired debentures in the past’ or ‘being likely to be interested in acquiring debentures’ for the purposes of the public offer test in paragraph 128F(3)(b)?

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Taxation Determination TD 1999/13 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – for the purposes of the public offer test in paragraph 128F(3)(a) (the ‘first public offer test’): (a) are pension funds and other ‘qualified institutional buyers’ considered to be carrying on the business of providing finance, or investing or dealing in securities? (b) what is required of a company to establish that the persons to whom the debentures are offered are carrying on business in the manner required by the legislation? (c) when is a company taken to know or suspect that such a person is an associate?

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Taxation Determination TD 1999/12 Income tax: withholding tax avoidance – do the withholding tax avoidance provisions of Part IVA and, in particular, section 177CA of the Income Tax Assessment Act 1936 apply to a decision by a company to establish a programme for the issue of debentures in respect of which interest is exempt from interest withholding tax pursuant to the operation of section 128F?

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Taxation Determination TD 1999/11 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – when is a non-resident borrowing subsidiary treated as a ‘resident’ for the purposes of the tax law of a country other than Australia?

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Taxation Determination TD 1999/10 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – does the definition of the term ‘debenture’ include an individual share or interest in a debenture?

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Taxation Determination TD 1999/9 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – if a debenture is executed and delivered outside Australia, will it be taken to have been ‘issued’ outside Australia for the purposes of paragraph 128F(1)(c)?

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Taxation Determination TD 1999/26 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – does the exemption from interest withholding tax in section 128F extend to payments made by a guarantor to a lender on behalf of a borrower who defaults?

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Taxation Determination TD 1999/23 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – does section 128F apply to debentures under which the yield is determined by a variable indexation factor rather than by being fixed?

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Taxation Determination TD 1999/22 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – is subsection 128F(10) the only method by which a global bond may satisfy the public offer test?

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Taxation Determination TD 1999/21 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – when is a company taken to have the requisite knowledge or suspicion that interest was paid to an associate for the purposes of subsection 128F(6)?

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Taxation Determination TD 1999/20 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – for the purposes of the exemption exclusion in subsection 128F(6), when does a known associate of the company who is acting in the capacity of a dealer, manager or underwriter in relation to the placement of a debenture, and who receives interest, attract the exclusion?

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Taxation Determination TD 1999/19 Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 – does an issue of a debenture fail the public offer test in subsection 128F(5) if an associate of the company that issued the debenture takes a security interest over the debenture?

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Taxation Determination TD 1999/7 Income tax: non-profit societies, associations or clubs located outside Australia that promote cultural activities such as the arts: is income derived by these organisations subject to Australian income tax if they provide performances at Australian cultural festivals and events?

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