Taxation Determination TD 2001/27 Income tax: capital gains: how do Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 (‘ITAA 1997’) treat: (a) a final liquidation distribution, including where all or part of it is deemed by subsection 47(1) of the Income Tax Assessment Act 1936 (‘ITAA 1936’) to be a dividend; and (b) an interim liquidation distribution to the extent it is not deemed to be a dividend by subsection 47(1)?

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Taxation Determination TD 2001/26 Income tax: capital gains: what are the capital gains tax consequences for a beneficiary of a discretionary trust who renounces their interest in the trust?

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Taxation Determination TD 2001/24 Income tax: Is salary paid to a Japanese resident employed as an assistant teacher in an Australian school exempt income?

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Taxation Determination TD 2001/23 Income tax: Is salary paid to an Italian resident employed as an assistant teacher in an Australian school exempt income?

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Taxation Determination TD 2001/22 Income tax: Is salary paid to a German resident employed as an assistant teacher in an Australian school exempt income?

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Taxation Determination TD 2001/21 Income tax: Is salary paid to a French resident employed as an assistant teacher in an Australian school exempt income?

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Taxation Determination TD 2001/19 Income tax: Interest paid by a company on bearer debentures: for the purposes of paragraph 126(1)(e) of the Income Tax Assessment Act 1936 does the term ‘holder of the debenture’ mean the person in possession of the debenture?

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Taxation Determination TD 2001/16 Income tax: capital gains: if a gain company pays a loss company an amount (a subvention payment) equal to the tax benefit of a net capital loss transferred under Subdivision 170-B of the Income Tax Assessment Act 1997, does this ensure that no cost base and reduced cost base reductions are required to direct and indirect interests in the loss company under section 170-175?

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Taxation Determination TD 2001/14 Income tax: capital gains: how is a distribution of the ‘exempt’ 50% component of a capital gain attributable to goodwill (as worked out in accordance with paragraph 47(1A)(b) of the Income Tax Assessment Act 1936 (‘the 1936 Act’)) treated for the purposes of: (a) sections 47 and 44 of the 1936 Act; and (b) the capital gains provisions in the Income Tax Assessment Act 1997 (‘the 1997 Act’);

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Taxation Determination TD 2001/13 Income tax: capital gains: for the purpose of the expression ‘acquired the share’ in paragraph 110-55(7)(b) of the Income Tax Assessment Act 1997 (‘the 1997 act’) does acquired include a case where you are taken to have acquired the share for an acquisition cost equal to its market value?

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Taxation Determination TD 2001/2 Income tax: Can a private company be taken to have paid a dividend to another company under either section 109C or section 109D of the Income Tax Assessment Act 1936 (‘the Act’) where the other company is the target entity under an arrangement of the kind contemplated by subsection 109T(1) of the Act?

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Taxation Determination TD 2001/10 Income tax: is the payer of a payment which is subject to Pay As You Go withholding required to give the recipient of the payment a payment summary and a copy of that payment summary ?

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Taxation Determination TD 2001/9 Income tax: capital gains: if you receive compensation for a compulsory acquisition of part of a CGT asset which you own, how do you treat that compensation – for cost base purposes – to the extent to which it reflects a reduction in value of the remaining part of your asset?

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Taxation Determination TD 2001/3 Income tax: Interest Withholding Tax Exemption – for the purposes of subsection 128F(5) of the Income Tax Assessment Act 1936 , when will a company be taken to have the requisite knowledge or suspicion that the debenture or an interest in the debenture was being, or would later be, acquired by an associate?

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