TD 94/40 - Income tax: life assurance: are any of the premiums paid ...
It does not form part of TD 94/40 - Income tax: life assurance: are any of the premiums paid by an employer under a 'split purpose' insurance.
ATO minute 696/2007 - Treasury.gov.au40. TD 2004/14 says that any asset in respect of which the exception applies retains its tax attributes. However, the alternative view ... Taxation Determination TD 2014/15 - Swanson ReedAt this time the R&D entity is the legal owner of the asset, and therefore, the holder under item 10 in the table in section 40-40. ... suggests the ATO or the ... Post-Implementation Review re Certain Aspects of the Consolidation ...Based on TD 2004/33 and TD 2004/83, the debt would arguably cease to exist. Given that the assignment of an intra-group debt outside of a group ...
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