Taxation Ruling TR 96/24 Income tax: capital gains: guidelines to determine whether an amount described in a sale of business agreement as consideration for goodwill is properly characterised as a lease premium

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Taxation Ruling TR 96/22 Income tax: section 51AD – deductions not allowable if an asset financed by non-recourse debt is used by a tax exempt or other entity

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Taxation Ruling TR 96/23 Income tax: capital gains: implications of a guarantee to pay a debt

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Taxation Ruling TR 96/19 Income tax: chemists: Pharmaceutical Benefits Scheme income

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Taxation Ruling TR 96/16 Income tax: work-related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings

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Taxation Ruling TR 96/18 Income tax: cosmetics and other personal grooming expenses

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Taxation Ruling TR 96/14 Income tax: traditional securities

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Taxation Ruling TR 96/11 Income tax: record keeping – taxi industry – guidelines for recording taxi takings

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Taxation Ruling TR 96/7 Income tax: record keeping – section 262A – general principles

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Taxation Ruling TR 96/6 Income tax: assessability of benefits arising from the purchase or order of new aircraft

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Taxation Ruling TR 96/5 Income Tax: take or pay contracts

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Taxation Ruling TR 96/4 Income tax: valuing shares acquired as revenue assets

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Taxation Ruling TR 96/3 Income tax: ‘periodic interest’ in Division 16E of the Income Tax Assessment Act 1936

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Taxation Ruling TR 96/2 Income tax: taxation implications of arrangements known as financial insurance and financial reinsurance

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Taxation Ruling TR 96/1 Income tax: deductions for gifts made under the Taxation Incentives for the Arts Scheme: procedures and valuation method

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Taxation Ruling TR 96/20 Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts

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