Taxation Determination TD 2000/54 Income tax: Can a taxpayer calculate their Pay As You Go (PAYG) instalment amount for an instalment quarter having regard to their commercial accounting periods if they have changed the day on which their tax period ends under section 27-35 of A New Tax System (Goods and Services Tax) Act 1999?

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Taxation Determination TD 2000/53 Income tax : Can a taxpayer that uses 13 four weekly accounting periods or 12 accounting periods , some of four weeks and others of five weeks , calculate their PAYG instalment amount for an instalment quarter having regard to their normal accounting periods ?

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Taxation Determination TD 2000/52 Income tax: capital gains: can CGT event G3 in section 104-145 of the Income Tax Assessment Act 1997 happen – enabling a shareholder to crystallise a capital loss on their shares in a company – if a liquidator declares that they expect to make a distribution during the winding up of the company?

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Taxation Determination TD 2000/51 Income tax: capital gains: scrip for scrip roll-over: can a company ‘increase’ the percentage of voting shares that it owns in another company (an original entity), in terms of subparagraph 124-780(2)(a)(ii) of the Income Tax Assessment Act 1997, as a result of an arrangement if it owned no shares in that company before the arrangement?

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Taxation Determination TD 2000/50 Income tax : capital gains : scrip for scrip roll – over : can a company ( or a wholly – owned group of companies ) ‘ become’ the owner of 80 % or more of the voting shares in another company ( an original entity ), in terms of paragraph 124 – 780 ( 2 )( a ) of the Income Tax Assessment Act 1997 , as a result of an arrangement even if the company ( or group ) owned some of those shares before the arrangement ?

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Taxation Determination TD 2000/49 Income tax : Are payments made by members of a body corporate in respect of that membership subject to Pay As You Go withholding ?

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Taxation Determination TD 2000/48 Income tax : Are payments made to an individual under the age of 18 ( eighteen ) who has not quoted an Australian Business Number ( ABN ) subject to Pay As You Go withholding ?

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Taxation Determination TD 2000/47 Income tax : Are payments made to an individual under the age of 18 ( eighteen ) who has not provided the paying entity with a Tax File Number ( TFN ) Declaration subject to Pay As You Go withholding ?

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Taxation Determination TD 2000/46 Income tax : will the Commissioner exercise his discretion under subsection 27H ( 3 ) of the Income Tax Assessment Act 1936 ( ITAA 1936 ) to determine a deductible amount ( representing the undeducted purchase price ) for old age , widows , widowers and orphans pensions paid under the Netherlands Social Insurance system ?

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Taxation Determination TD 2000/43 Income tax: capital gains: if a CGT asset is owned by partners in partnership, how do the replacement asset tests in Subdivision 124-B of the Income Tax Assessment Act 1997 apply?

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Taxation Determination TD 2000/42 Income tax: capital gains: what is the scope of the words ‘use the other asset … for the same purpose … or for a similar purpose’ in subsection 124-75(4) of the Income Tax Assessment Act 1997 in relation to a replacement asset?

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Taxation Determination TD 2000/41 Income tax: capital gains: are the two requirements in subsection 124-75(4) of the Income Tax Assessment Act 1997 for a CGT asset acquired to replace an original asset alternative and mutually exclusive requirements?

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Taxation Determination TD 2000/45 Income tax: capital gains: in what circumstances is it reasonable to treat one CGT asset as ‘substantially the same’ as another CGT asset for the purposes of paragraphs 124-85(3)(b) and 124-95(6)(b) of the Income Tax Assessment Act 1997 ?

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Taxation Determination TD 2000/44 Income tax: capital gains: what constitutes ‘a reasonable time’ for the purposes of subsection 124-75(4) of the Income Tax Assessment Act 1997 ?

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Taxation Determination TD 2000/40 Income tax: capital gains: what are ‘special circumstances’ for the purposes of subsection 124-75(3) of the Income Tax Assessment Act 1997 ?

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Taxation Determination TD 2000/39 Income tax: capital gains: what does the word ‘incur’ in subsection 124-75(2) of the Income Tax Assessment Act 1997 mean?

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Taxation Determination TD 2000/38 Income tax: capital gains: is roll-over available under Subdivision 124-B of the Income tax Assessment Act 1997 for the loss or destruction of a CGT asset if the asset is damaged?

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Taxation Determination TD 2000/37 Income tax: capital gains: for the purposes of Subdivision 124-B of the Income Tax Assessment Act 1997 , can you purchase a replacement CGT asset before an Australian government agency has given you a formal notice of intention to compulsorily acquire a CGT asset?

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Taxation Determination TD 2000/36 Income tax: capital gains: is an entity (other than a Commonwealth, State or Territory authority) which is given authority to acquire a CGT asset under a Commonwealth, State or Territory Act an ‘Australian government agency’ for the purposes of Subdivision 124-B of the Income Tax Assessment Act 1997 ?

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Taxation Determination TD 2000/35 Income tax: capital gains: is a capital gain or capital loss made from an antique car, a veteran car or a vintage car disregarded?

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Taxation Determination TD 2000/34 Income tax: capital gains: can property or a right, the ‘market value’ of which is nil, be a CGT asset?

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Taxation Determination TD 2000/33 Income tax: capital gains: is know-how a CGT asset?

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Taxation Determination TD 2000/32 Income tax: capital gains: for capital gains purposes is the unit held by a unit holder in a unit trust the relevant CGT asset?

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Taxation Determination TD 2000/31 Income tax: capital gains: if you own an interest in a CGT asset and you acquire another interest in that asset, do the interests remain separate CGT assets for capital gains purposes or do they become a single asset?

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Taxation Determination TD 2000/17 Income tax: is a prescribed fee paid by a person to the Industrial Registrar in lieu of an annual subscription to a trade union or employee association an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2000/16 Income tax: and capital gains tax: in what circumstances does subsection 118-150(5) of the Income Tax Assessment Act 1997 modify the start of the period in paragraph 118-150(4)(b) for which you choose under subsection 118-150(2) to apply the main residence exemption in Subdivision 118-B?

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Taxation Determination TD 2000/15 Income tax and capital gains tax: what is meant by the phrase ‘to the extent that’ in subsection 118-120(1) of the Income Tax Assessment Act 1997 where it refers to ‘land that is adjacent to a dwelling … to the extent that you used the land primarily for private or domestic purposes in association with the dwelling as if it were a dwelling?

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Taxation Determination TD 2000/14 Income tax: capital gains: if: · you acquire land and a dwelling (dwelling A) on or after 20 September 1985 which you use as your main residence and do not use for income producing purposes; and · you subdivide the land into 2 blocks and build another dwelling (dwelling B) on the subdivided vacant land and this dwelling becomes your main residence; and · you choose to apply section 118-150 of the Income Tax Assessment Act 1997 (about building, repairing or renovating a dwelling) for dwelling B; and · you sell dwellings A and B;

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Taxation Determination TD 2000/13 Income tax: capital gains: if: · you acquire land and a dwelling (dwelling A) on or after 20 September 1985 which you use as your main residence and do not use for income producing purposes; and · you subdivide the land into 2 blocks and build another dwelling (dwelling B) on the subdivided vacant land and this dwelling becomes your main residence; and · you choose not to apply section 118-150 of the Income Tax Assessment Act 1997 (about building, repairing or renovating a dwelling) for dwelling B; and · you sell dwellings A and B;

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Taxation Determination TD 2000/12 Income tax: Do allowable deductions in respect of tax agents’ fees and superannuation contributions relate exclusively to assessable income, for the purposes of the ‘other taxable income’ calculations in sections 23AF and 23AG of the Income Tax Assessment Act 1936?

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Taxation Determination TD 2000/11 Income tax: capital gains: how are the date of acquisition and the acquisition cost of bonus shares determined if the bonus shares are issued in relation to shares held by a deceased person at the date of their death and the bonus shares are issued after the date of death?

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Taxation Determination TD 2000/10 Income tax: capital gains: what are the CGT consequences for a shareholder if a company converts its shares into a larger or smaller number of shares?

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Taxation Determination TD 2000/9 Income tax: is the Macau Special Administrative Region (SAR) covered by the Australia-China Double Taxation Agreement on or after 20 December 1999?

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Taxation Determination TD 2000/8 Income tax: capital gains: when a non-public entity that is partly owned by a public entity examines underlying interests in the non-public entity’s pre-CGT assets for the purposes of Subdivision 149-B of the Income Tax Assessment Act 1997, does the non-public entity have to take into account the results of the public entity’s tracing of underlying interests in the public entity’s pre-CGT assets?

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Taxation Determination TD 2000/7 Income tax: capital gains: when does a CGT event happen to shares in a company, for the purposes of Part 3-1 and Part 3-3 of the Income Tax Assessment Act 1997, if the company is deregistered under the Corporations Law?

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Taxation Determination TD 2000/6 Income tax: capital gains: if a non-resident person bequeaths a CGT asset, which does not have the necessary connection with Australia, to a resident beneficiary, does that mean the resident makes a capital gain or capital loss if a CGT event later happens to the asset?

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Taxation Determination TD 2000/5 Income tax: capital gains: does the requirement to disregard capital losses in Step 2 of the method statement in paragraph 47(1A)(b) of the Income Tax Assessment Act 1936 affect the application of the Archer Brothers principle(?

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Taxation Determination TD 2000/3 Income tax: capital gains: are shares acquired under a dividend reinvestment plan ‘bonus shares’ for the purposes of Subdivision 130-A of the Income Tax Assessment Act 1997 ?

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Taxation Determination TD 2000/2 Income tax: capital gains: does CGT event G1 in section 104-135 of the Income Tax Assessment Act 1997 (about capital payments for shares) apply to a bonus share issued out of a share capital account?

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Taxation Determination TD 2000/24 Income tax: are partners entitled to a deduction under section 8-1 for interest on borrowings to pay personal income tax?

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