Taxation Ruling TR 2008/10 Petroleum resource rent tax: application of Petroleum Resource Rent Tax Assessment Regulations 2005 to an integrated gas-to-liquid operation

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Taxation Ruling TR 2008/9 Income tax: meaning of Australian superannuation fund in subsection 295-95(2) of the Income Tax Assessment Act 1997

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Taxation Ruling TR 2008/8 Income tax: the taxation treatment of ship and aircraft leasing profits under the ships and aircraft articles of Australia’s tax treaties

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Taxation Ruling TR 2008/7 Income tax: royalty withholding tax and the assignment of copyright

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Taxation Ruling TR 2008/6 Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts

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TR 2008/5 Income tax: tax consequences for a company of issuing shares for assets or for services Cost base and reduced cost base

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Taxation Ruling TR 2008/3 Income tax: debt/equity – identification of any ‘effectively non-contingent obligation’ of an issuer of a convertible note to provide ‘financial benefits’ for the purposes of Division 974 of the Income Tax Assessment Act 1997 if the note can be converted at any time at the issuer’s discretion into shares that are equity interests in the issuer company

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Taxation Ruling TR 2008/2 Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business

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Taxation Ruling TR 2008/1 Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to ‘wash sale’ arrangements

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