Taxation Ruling TR 93/40 Income tax: imputation of company tax: form approved by Commissioner of Taxation for issue to shareholders receiving dividends for 1994-95 and later franking years

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Taxation Ruling TR 93/39 Income tax: friendly society education funds

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Taxation Ruling TR 93/38 Income tax and fringe benefits tax: taxation consequences of insurance companies providing interest free or low interest loans to insurance agents or their employees

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Taxation Ruling TR 93/37 Income tax: Medicare levy – Defence Force personnel on overseas postings

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Taxation Ruling TR 93/36 Income tax: assessability of commissions paid by investment funds to intermediaries

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Taxation Ruling TR 93/35 Income tax: medicare levy payable by persons entitled to full free medical treatment: dependants for medicare levy purposes

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Taxation Ruling TR 93/33 Income tax: gold mining: tailing dumps as trading stock of gold tailings processors and gold mining operators

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Taxation Ruling TR 93/32 Income tax: rental property – division of net income or loss between co-owners

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Taxation Ruling TR 93/31 Income tax: transfer of pensioner rebate between partners

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Taxation Ruling TR 93/30 Income tax: deductions for home office expenses

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Taxation Ruling TR 93/29 Income tax : motor vehicle dealers : valuation of stock on hand : motor vehicles traded in

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Taxation Ruling TR 93/28 Income tax: basis of assessment of income derived from securities purchased and sold cum interest

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Taxation Ruling TR 93/27 Income tax: basis of assessment of interest derived and incurred by financial institutions

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Taxation Ruling TR 93/26 Income tax: issues relating to the horse industry

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Taxation Ruling TR 93/25 Income tax: assessability of proceeds from illegal activities, treatment of amounts recovered and deductibility of fines and penalties.

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Taxation Ruling TR 93/23 Income tax: valuation of trading stock subject to obsolescence or other special circumstances

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Taxation Ruling TR 93/21 Income tax: timing of deductions for discounts on commercial bills with a term of less than 12 months

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Taxation Ruling TR 93/20 Income tax: computer spare parts

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Taxation Ruling TR 93/17 Income tax: income tax deductions available to superannuation funds

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Taxation Ruling TR 93/16 Income tax: application of the Rule of 78 or other methods in calculating the interest component of instalments paid under a fixed term loan or extended credit transaction.

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Taxation Ruling TR 93/13 Income tax: undeducted purchase price of pensions from the British National Insurance Scheme

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Taxation Ruling TR 93/12 Income tax: computer software

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Taxation Ruling TR 93/11 Income tax: assessability of income on an accruals basis: when professional fees are derived

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Taxation Ruling TR 93/10 Income tax: whether a resident beneficiary of a non-resident trust estate is allowed a credit for Australian withholding tax

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Taxation Ruling TR 93/9 Income tax: deferral of deductions for trading stock purchases involving prepayments

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Taxation Ruling TR 93/6 Income tax and fringe benefits tax: loan account offset arrangements

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Taxation Ruling TR 93/4 Income tax: foreign tax credit system: treatment of worldwide unitary taxes and water’s edge unitary taxes

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Taxation Ruling TR 93/3 Income tax: trading stock of gold miners

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