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		<title><![CDATA[ATO - Taxation Rulings and Determinations]]></title>
		<link>http://law.ato.gov.au</link>
		<description><![CDATA[Includes tax, captial gains cell, miscellaneous and luxury car tax]]></description>
		<language>en-au</language>
		<pubDate>Sun, 08 Nov 2009 00:23:28 +1100</pubDate>
		<image>
			<url>http://law.ato.gov.au/images/ato_inline_white.gif</url>
			<title>Australian Taxation Office - Legal Database</title>
			<link>http://law.ato.gov.au</link>
		</image>
		<item>
			<title><![CDATA[TD 2009/D13]]></title>
			<description><![CDATA[Income tax: does a failure to plant trees intended to be established under a forestry scheme affect the timing of deductions for expenditure on seasonally dependent agronomic activities where section 8-1(1)(b) of the Income Tax Assessment Act 1997 and section 82KZMG of the Income Tax Assessment Act 1936 have previously been ruled to be satisfied? (As at 28 October 2009)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=DXT/TD2009D13/NAT/ATO/00001</link>
			<pubDate>Wed, 28 Oct 2009 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[TD 2009/D14]]></title>
			<description><![CDATA[Income tax: does failure to plant all the trees intended to be established under a forestry managed investment scheme covered by Division 394 of the Income Tax Assessment Act 1997 mean that no deduction is allowable under Division 394 in respect of a participant's initial contribution to the scheme? (As at 28 October 2009)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=DXT/TD2009D14/NAT/ATO/00001</link>
			<pubDate>Wed, 28 Oct 2009 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[TD 2009/D15]]></title>
			<description><![CDATA[Income tax: will a deduction remain allowable under subsection 394-10(1) of the Income Tax Assessment Act 1997 where a CGT event happens in relation to a participant's forestry interest in a forestry managed investment scheme within 4 years after the end of the income year in which the participant first pays an amount under the scheme (subsection 394-10(5) of that Act)? (As at 28 October 2009)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=DXT/TD2009D15/NAT/ATO/00001</link>
			<pubDate>Wed, 28 Oct 2009 00:00:00 +1100</pubDate>
		</item>
		<item>
			<title><![CDATA[TD 2009/D16]]></title>
			<description><![CDATA[Income tax: will a deduction remain allowable under section 8-1 of the Income Tax Assessment Act 1997 where a CGT event happens in relation to a taxpayer's interest in a section 82KZMG of the Income Tax Assessment Act 1936 forestry managed investment scheme within 4 years after the end of the income year in which the taxpayer first incurred expenditure under the agreement? (As at 28 October 2009)]]></description>
			<link>http://law.ato.gov.au/atolaw/view.htm?docid=DXT/TD2009D16/NAT/ATO/00001</link>
			<pubDate>Wed, 28 Oct 2009 00:00:00 +1100</pubDate>
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