Taxation Determination TD 2013/22 Income tax: ‘concessional contributions’ – allocation of a superannuation contribution with effect from a day in the financial year after the financial year in which the contribution was made

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Taxation Determination TD 2013/21 Income tax: can a consolidated special purpose financial report of a head company of a tax consolidated group satisfy clause 1.1 of Schedule 2 to the Income Tax Assessment Regulations 1997 where transactions within the same category are translated using inconsistent methodologies?

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Taxation Determination TD 2013/20 Fringe benefits tax: when an employer reimburses an amount of expenditure incurred by an employee to a third party, under a salary sacrifice (or similar) arrangement with that employee where that expenditure is notionally subject to Division 35 of the Income Tax Assessment Act 1997, is the amount included under subsection 35-10(2E) increased when applying the ‘otherwise deductible rule’ in section 24 of the Fringe Benefits Tax Assessment Act 1986?

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Taxation Determination TD 2013/19 Income tax: capital gains: what is the improvement threshold for the 2013-14 income year under section 108-85 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2013/18 Income tax: are foreign earnings derived by Australian Defence Force (ADF) members from a period of leave as a result of an accident or illness that occurred while deployed overseas as a member of a disciplined force exempt under section 23AG of the Income Tax Assessment Act 1936 (ITAA 1936)?

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Taxation Determination TD 2013/12 Income tax: must a child of a deceased person be aged less than 18 at the time they receive the superannuation lump sum referred to in subsection 303-5(1) of the Income Tax Assessment Act 1997 to satisfy, by virtue of paragraph 302-195(1)(b) of that Act, the requirement in paragraph 303-5(1)(c) that ‘you are a death benefits dependant’ of that deceased person?

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Taxation Determination TD 2013/11 Income tax: is a payment of all or part of a deceased member’s benefits in a regulated superannuation fund from that fund to another regulated superannuation fund, to immediately cash those benefits to a beneficiary of the deceased person, a ‘roll-over superannuation benefit’ as defined in section 306-10 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2013/10 Income tax: is the application of a deceased member’s benefits in a regulated superannuation fund to commence a superannuation income stream from that fund for each of one or more dependant beneficiaries of the deceased member (in accordance with regulation 6.21 of the Superannuation Industry (Supervision) Regulations 1994) a transfer of an amount between superannuation interests in that fund for the purposes of subsection 307-5(8) of the Income Tax Assessment 1997?

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Taxation Determination TD 2013/2 Income tax: does ordinary income derived by an individual from allowing wind farming infrastructure to be constructed, operated and accessed on freehold land that they own and use in carrying on a primary production business constitute ‘assessable primary production income’ of that individual for the purposes of Division 392 of the Income Tax Assessment Act 1997?

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Taxation Determination TD 2013/1 Income tax: will interest on a full recourse loan be denied deductibility as a consequence of Division 247 of the Income Tax Assessment Act 1997 where that loan is used to prepay interest on another loan which is a capital protected borrowing?

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