Draft Taxation Ruling TR 97/D20 Income tax: deductibility of self-education expenses

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Taxation Ruling TR 97/D19 Income tax: lease surrender receipts and payments

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Draft Taxation Ruling TR 97/D18 Income tax: Steele’s case

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Draft Taxation Ruling TR 97/D17 Income tax: afforestation schemes

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Draft Taxation Ruling TR 97/D16 Income tax: treatment of receipts for dealing with or disclosing mining, quarrying or prospecting information

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Draft Taxation Ruling TR 97/D15 Income tax and fringe benefits tax: benefits received under frequent flyer and other similar consumer loyalty programs

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Draft Taxation Ruling TR 97/D14 Income tax: miscellaneous trading stock issues affecting the general mining, petroleum mining and quarrying industries

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Draft Taxation Ruling TR 97/D13 Income tax: PPS deduction variation certificates

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Draft Taxation Ruling TR 97/D12 Income tax: PPS deduction exemption certificates and reporting exemption approvals

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Draft Taxation Ruling TR 97/D11 Income tax: determination of income; receipts v earnings

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Draft Taxation Ruling TR 97/D10 Income tax: capital gains: changes in majority underlying interests in assets of public entities for Division 20 of the Income Tax Assessment Act 1936

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Draft Taxation Ruling TR 97/D9 Income tax: tax instalment deductions

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Draft Taxation Ruling TR 97/D8 Income tax: substantiation of laundry expenses

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Draft Taxation Ruling TR 97/D7 Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities

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Draft Taxation Ruling TR 97/D6 Income tax: tax implications of resumption of Chinese sovereignty over Hong Kong

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Draft Taxation Ruling TR 97/D5 Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III, including consequential adjustments under section 136AF

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Draft Taxation Ruling TR 97/D4 Income tax: electronic record keeping

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Draft Taxation Ruling TR 97/D3 Income tax: relief from the substantiation requirements

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Draft Taxation Ruling TR 97/D2 Income tax: treatment of an amount of ‘excess deduction’ in the calculation of a loss incurred by a taxpayer carrying on mining, petroleum or quarrying operations

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Draft Taxation Ruling TR 97/D1 Income tax: am I carrying on a business of primary production?

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