Taxation Ruling TR 92/D29W – Notice of Withdrawal Income tax: Arrangements involving life insurance policies; deductibility of interest

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Taxation Ruling TR 92/D24W – Notice of Withdrawal Income tax: application of sections 51, 23AJ, 79D and Part IVA to the deductibility of interest expense of a resident company

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Draft Taxation Ruling TR 92/D38 Income tax: basis of assessment of interest derived and incurred by financial institutions

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Draft Taxation Ruling TR 92/D39 Income tax: basis of assessment of interest paid in advance and received in advance by financial institutions

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Draft Taxation Ruling TR 92/D37 Income tax: assessability of incentives (manufacturers’ credits) arising from the purchase or order of new aircraft

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Draft Taxation Ruling TR 92/D40 Income tax: basis of assessment of interest derived from securities purchased and sold cum interest

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Draft Taxation Ruling TR 92/D36 Income tax: assessability of income on an accruals basis: when professional fees are derived

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Draft Taxation Ruling TR 92/D35 Income tax: whether penalty interest payments are deductible

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Draft Taxation Ruling TR 92/D34 Income tax: valuation of trading stock subject to obsolescence or other special circumstances

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Draft Taxation Ruling TR 92/D33 Income tax: Foreign tax credit system – taxation of Australian resident members of Lloyd’s of London

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Draft Taxation Ruling TR 92/D32 Income tax: assessability of commissions paid by investment funds to intermediaries

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Draft Taxation Ruling TR 92/D31 Income tax: Application of the “Rule of 78” or other methods in calculating deductions for interest paid on fixed term loans or hire purchase agreements.

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Draft Taxation Ruling TR 92/D25 Income tax: foreign tax credit system: treatment of worldwide unitary taxes and water’s edge unitary taxes

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Draft Taxation Ruling TR 92/D30 Income tax: medical expenses rebate – fees paid to a hostel for aged or disabled persons

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Draft Taxation Ruling TR 92/D29 Income tax: Arrangements involving life insurance policies; deductibility of interest

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Draft Taxation Ruling TR 92/D27 Income tax: deductions for gifts made under the Taxation Incentives for the Arts Scheme: procedures and valuation method

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Draft Taxation Ruling TR 92/D28 Income tax: whether business is carried on in partnership (including husband and wife partnerships).

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Draft Taxation Ruling TR 92/D26 Income tax: Taxation privileges and immunities of prescribed International Organisations and their staff

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Draft Taxation Ruling TR 92/D24 Income tax: application of sections 51, 23AJ, 79D and Part IVA to the deductibility of interest expense of a resident company

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