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Private Binding Rulings

Spring list of Private Binding Rulings.

Last updated 16 September 2024

File ID

File Title

1052197160571

CGT - discretionary shares

1052216770257

GST - commercial residential premises

1052218098418

Rental property - income and deductions

1052221884848

Base rate entity

1052225925984

CGT - asset acquisition date

1052235806470

Supply of a service to a non-resident

1052236002056

Residency

1052238920319

CGT - Small Business Concessions

1052240072666

Sports injury payment

1052240379728

Australian residency for tax purposes

1052241920710

CGT - disposal of shares

1052242102225

Rental property - repairs v capital expenditure

1052245974990

GST - food classification

1052246900943

CGT - restraint of trade payment

1052247565971

CGT - rollover relief for business restructure

1052248154543

Fringe benefits tax

1052248682639

Foreign eligible termination payment

1052248691109

Work related expenses - motor vehicle

1052249063994

CGT - exemption

1052249370074

Income tax - tax exemption

1052249489787

Residency

1052249661834

CGT - bonus shares

1052249849765

Business - deductions

1052249860259

Commissioner's discretion - deceased estate

1052250117730

CGT - defer payment on the sale of property

1052250154200

GST - residential premises

1052250170322

Deductions - stolen funds

1052250177232

GST - food classification

1052250215782

CGT - small business concessions

1052250329594

CGT - International

1052250332735

CGT - legal vs beneficial

1052250333621

Residency and employment income

1052250369790

Commissioner's discretion - non-commercial business losses

1052250376644

Residency

1052250418534

CGT - foreign resident

1052250541516

Foreign Super Fund

1052250632289

Commissioner's discretion - deceased estates

1052250694498

Eligibility early stage innovation company

1052250798584

Capital gains tax

1052250900257

Entitlement to the early stage innovation companies tax offset

1052250944351

Sovereign immunity

1052251040629

Rental properties - capital works

1052251216945

GST - short-term lease of residential premises

1052251296227

Commissioner's discretion - deceased estate

1052251302902

Temporary resident

1052251337883

Commissioner's discretion - active asset

1052251470354

CGT - deceased estate

1052251618196

Deduction - rental property

1052251670305

Foreign employment remuneration

1052251702095

Deferred taxing point

1052251711198

GST - apartment accommodation

1052251744060

Partnership restructure

1052251934337

Commissioner's discretion - deceased estate

1052251987930

Commissioner's discretion - deceased estate

1052252030725

GST - supply of compression garments

1052252104571

Scrip for scrip roll-over

1052252385774

Commissioner's discretion - deceased estate

1052185364292

Foreign Trust Distribution

1052222692157

CGT - deceased estate

1052233458658

CGT - small business concessions - retirement exemption

1052233473144

CGT - small business concessions

1052236101874

Foreign employment income - double tax agreement

1052238795429

GST - supply of products

1052238973756

GST - financial supplies

1052241310421

Employee share scheme

1052241310872

Employee share scheme

1052242037596

Income tax exemption

1052243402731

CGT - deceased estates

1052243736530

Legal expenses

1052244056595

Commissioner's discretion - deceased estate

1052244805103

PAYG - withholding

1052245869916

GST and income tax - carrying on an enterprise and mere realisation of a capital asset

1052246099029

Work related expenses

1052246372929

CGT - small business concessions

1052246502629

Assessable income - source

1052246627858

ESIC eligibility

1052246631589

GST - sale of property

1052246663672

ESIC Eligibility

1052246854228

Pension income

1052246884980

CGT - small business concessions

1052247226000

Assessable income - Trauma Recovery Benefit payment

1052247299152

Commissioner's discretion - extension of time

1052247494153

GST - sale of a real property

1052247530227

CGT - deceased estate

1052247530285

Assessability of compensation payments

1052247610164

Sovereign Immunity

1052247630879

Withholding tax - interest, foreign resident

1052247669343

ESIC eligibility

1052247671507

Commissioner discretion - non commercial losses

1052247767402

Capital gains tax

1052247846122

Income lump sum compensation

1052247898508

CGT - rollover relationship breakdown

1052248009756

CGT - main residence

1052248055121

CGT - certain payments to foreign residents

1052248089281

Deductions - repairs and maintenance

1052248100801

Separation payment and capital

1052248194752

Rental property deduction

1052248335639

Roll-overs for business reorganisation

1052248359213

GST - sale of vacant land

1052248423072

Tier 1 capital raising

1052248425552

Commissioner's discretion - deceased estate

1052248597740

Wine equalisation tax - product classification

1052248645987

Deductions - self-education

1052248799453

Deduction - legal expenses

1052248873876

CGT - main residence exemption

1052248911777

Deductions - working dog

1052248961462

CGT - legal v beneficial ownership

1052248964276

CGT - legal v beneficial ownership

1052249021789

CGT - property subdivision

1052249109899

GST - residential premises

1052249114961

Deductions - legal expenses

1052249213627

Am I in business - share farming activities

1052249220766

GST - sale of vacant land

1052249419527

International issues - foreign superannuation funds

1052249489969

Assessable income - foreign income

1052249503799

CGT concessions - significant individual

1052249656762

CGT - discount capital gains

1052249730396

Commissioner's discretion - deceased estate

1052249847694

CGT - small business concessions

1052250168126

Residency

5010098085471

Employee Share Scheme

5010101901435

GST - subdivision of property

5010102239061

CGT - small business contribution

1052217335214

Capital gains tax

1052219178119

Trust - sale of rental property

1052228994630

Employee Share Scheme (ESS)

1052229132567

Income tax exemption

1052230936411

GST and GST group membership requirements

1052230970586

Status of worker - superannuation guarantee

1052233404854

Superannuation death benefit - interdependency

1052235049428

Superannuation death benefit - interdependency

1052235116679

Employee Share Scheme (ESS)

1052235577676

Australian resident

1052238322391

GST and cost of supply

1052239548893

Non-commercial losses - lead time

1052239766595

Commissioner discretion - extension of time

1052240854071

GST - medical aids and appliances

1052241916261

Income deductions - self education allowances.

1052242343024

GST - importation of precious metals

1052242561297

CGT - small business concessions

1052242797453

Commissioner's discretion - employee share schemes

1052242920818

CGT - small business concessions

1052242955760

Status of the worker

1052243230660

Trust losses

1052243266060

Commissioner discretion - Deceased estates

1052243487183

Trust losses

1052243691641

Deductions Self education

1052244061290

GST and registration

1052245640779

Assessable income

1052246092346

Commissioner's discretion - deceased estate

1052246223536

CGT - xxxx Island residents

1052246236446

GST - sale of vacant land

1052246383700

Foreign retirement fund

1052246386212

Commissioner's discretion - deceased estate

1052246439149

Rental property repairs

1052246439714

GST and residential premises

1052246585215

Home office occupancy expenses

1052246600999

CGT - main residence exemption

1052246715431

Small business entity

1052246770470

Commissioner discretion - non-commercial losses

1052246894226

CGT - small business restructure rollover

1052247346825

Commissioner's discretion - non-commercial losses

1052247403850

Double tax agreement - employment income

1052247529946

CGT - small business 15-year exemption

1052247606595

Legal expenses

1052247940403

Commissioner's discretion - deceased estate

5010102298268

CGT - small business contribution 15-year exemption

7915163550928

Trusts and CGT Events

7925163968764

Trust and CGT Events

7925163968800

Trust and CGT Events

1052217435551

Deceased estates 2-year discretion

1052217468949

Commissioner's discretion - deceased estate

1052217592375

Rental deductions

1052224162638

Scam - bank account funds

1052224221945

GST - sale of newly built townhouse

1052225828980

Superannuation death benefit - interdependency

1052227352845

Section 23AG - exempt income

1052231931874

Employee share scheme

1052232607842

Employee share trust

1052234358344

Deceased estate

1052234516953

Trading trust

1052235139276

Capital gains tax

1052235943550

FBT- taxable value of an in-house period residual benefit

1052236426129

Self-education expenses

1052236468298

Gift deductibility

1052237594822

GST - medical aids and appliances

1052237610492

Commissioners' discretion - deceased estate

1052237812618

Deductions - occupancy expenses

1052238126748

International tax treaty - withholding exemption

1052238473988

Rental deductions - repairs

1052240460199

Self education expenses

1052240530307

Deductions - self-education

1052240739780

Main residence exemption absence rule

1052240931237

FBT - exemption

1052241469421

GST on importation of goods

1052241473483

Deductibility on land tax arrears incurred on a rental property

1052241634426

Small business CGT roll-over

1052241709051

CGT - rollover relief

1052241785042

CGT - legal vs beneficial

1052241931955

Non-commercial loss - special circumstances

1052241985879

Co-operative company - assessable income

1052242008233

Commissioner's discretion - deceased estate

1052242048666

CGT - small business concessions and Commissioner's discretion - deceased estate

1052242120463

Deductibility of loan interest

1052242286726

Income tax deductions - entertainment expenses

1052242432642

Deductions - business and professional expenses

1052242809214

CGT - main residence exemption

1052243331017

Work related expenses

1052243346001

CGT - deceased estate and main residence exemption

1052243793306

PAYG withholding

1052244030577

Transfer of foreign trust.

1052244165906

Commissioner's discretion - deceased estate

1052244171948

Residency

1052244278731

CGT - 15-year exemption - active asset

1052244365895

Small business 15-year exemption

1052244429714

Foreign superannuation fund - assessable income

1052244555922

Commissioner's discretion - deceased estate

1052244638962

GST at settlement

1052244928336

Am I in business - cryptocurrency

1052245152996

CGT - compulsory acquisition roll-over

5010096886256

Foreign lump sum payment

7910160224866

CGT - scrip for scrip roll-over

7910162390265

Trust and CGT Events

1052044675678

Foreign fund transfer of benefits

1052167227643

Residency

1052212269582

GST and progressive supplies

1052221498600

Deduction - legal expenses

1052223955817

Withholding tax, international issues and double tax agreements

1052225205369

CGT - deceased estate

1052225285245

Deductibility of gift or contribution

1052228369128

CGT replacement asset roll-over relief extension

1052228558327

Residency

1052229756798

Lump sum payment - restraint of employment

1052230307085

Exemption from income tax

1052230430476

CGT - active asset

1052231077344

CGT - mixed use property

1052231225026

CGT - legal vs beneficial

1052231302302

CGT and GST - property development

1052231363141

Work related expenses

1052232468309

Commissioner's discretion - deceased estate

1052232519425

Commissioner's discretion - deceased estates

1052233381478

GST - export of rights to a non-resident

1052233465680

Commercial equipment lease

1052233634369

Commissioner's discretion - deceased estates

1052233973532

Trusts and CGT rollover - Subdivision 124-M

1052234885151

Self-assessment of effective life of depreciating asset

1052235624183

Superannuation employee's earnings

1052236023037

CGT - small business concessions - extension of time to make a choice

1052236360308

CGT - small business relief - affiliates

1052236400870

Commissioner's discretion - non-commercial losses

1052236565309

CGT - cost base

1052236606118

CGT - deceased estate

1052237766571

GST - the sale of commercial property

1052237993061

Small business restructure roll-over

1052238023197

GST - running a business?

1052238102411

Deductions - rental property expenses

1052238153125

ETP - whether all or part of the payment is an excluded payment

1052238456652

Capital gains tax

1052238771692

ESIC eligibility - 100-point innovation test

1052239014527

Treatment of cash payment

1052239115896

Residency

1052239128082

GST and income received as royalty will be included in the GST turnover calculation

1052239141118

Residency

1052239184855

Franking credit refund eligibility - exempt institution eligible for a refund - Subdivision 207-E

1052239264734

Assessable income - compensation payment

1052239752757

Compensation - inappropriate adviser fees

1052239827259

GST and compulsory acquisition of property

1052239942764

Subsection 99A(2) Commissioners discretion

1052239989234

Exemption superannuation funds for foreign residents

1052240625783

CGT insurance lump sum payout

1052240667170

GST - statutory trustees and sale of property

1052240815183

Single entity rule - commercial debt forgiveness rules

1052240819036

CGT - replacement asset period

1052240918218

Commissioner's discretion - non-commercial losses

1052240928145

Income tax exemption

1052241057749

Commissioner's discretion - non commercial losses

1052241153753

Luxury car tax

1052241154003

Commissioner's discretion to allow extension of time

1052241331671

CGT - debt forgiveness

1052241332752

Rental repair deduction

1052241383015

CGT - transfer legal title

1052241404255

GST - property subdivision and sale

1052241418704

Deductions - depreciation

1052241592403

Permanent establishment

1052241629578

Compensation

1052241782874

Commissioner's discretion - deceased estate

1052241913522

Employee share scheme - reporting obligations

1052241977906

CGT - deceased estate

1052242187151

Commissioner discretion - cost deductions of repairs

1052242431110

Deductions - depreciation - vehicle modifications

1052242628897

GST - sale of property

1052242755602

Commissioner's discretion - section 118-155

1052242816220

Commissioner's discretion - deceased estates

1052242827465

GST - property and income tax

1052242850808

Distributions of income from deceased's estate

1052243062864

Commissioner's discretion - deceased estate

1052243126283

Commissioner's discretion - deceased estate

1052243501108

Rental deductions - interest

1052243558612

CGT - small business concessions

1052243593222

GST treatment for disbursement fees

1052236136859

Superannuation guarantee - ordinary time earnings

1052191798968

Superannuation status of the worker

1052199231540

Electric vehicle subscription contract

1052206354734

Apportionment of property sale proceeds

1052206528369

Depreciating assets

1052209260473

Residency and double taxation agreement

1052219291719

Temporary resident and foreign source income

1052219481086

Capital gains tax - 15-year exemption

1052225862480

Temporary resident and foreign source income

1052227303377

Rental property deductions

1052228421434

Am I in business of cryptocurrency trading?

1052230100744

Commissioner's discretion - deceased estate

1052230121829

Foreign sourced compensation payment

1052231362437

Commissioner's discretion - deceased estate

1052231849880

Fuel Tax Credit - apportionment

1052233117278

Commissioner's discretion - extension of time

1052233604769

Small business restructure roll-over

1052233746237

Small business restructure roll-over

1052233752097

Employee share trust

1052235525005

Residency

1052235530317

Residency

1052236055980

Work related exempt benefits

1052236977094

Rental deductions

1052237629699

Commissioner's discretion - deceased estate

1052237781629

Redeemable preference shares

1052238038561

CGT/SBC/active asset/ CGT - active assets

1052238338193

Self-education expenses

1052238344888

Non-commercial losses - cryptocurrency

1052238453653

Residency

1052238457246

Residency

1052238499737

Sovereign immunity

1052238628872

Capital gains tax - small business concessions

1052238848629

Deceased estate - main residence exemption

1052239119934

GST - temporary full expensing

1052239197989

Rental property - deductions

1052239380651

CGT - main residence exemption

1052239385383

Section 99A discretion

1052239461955

GST and education course

1052239558444

Assessable income - exempt foreign income

1052239625244

Deductions - medical certificates

1052239637333

Capital gains tax

1052239900215

CGT - small business concessions - extension of time

1052239966562

CGT - trusts

1052240190810

GST - general rules and concepts

1052240378890

CGT asset - cost base

1052240379608

CGT - cost base

1052240384043

Small business restructure roll-over

1052240600859

CGT - maximum net asset value

7910162390223

CGT - trust events

1052220670737

NCL discretion

1052222857936

Allowances and tax withholding

1052225077529

Commissioner's discretion - deceased estate

1052227872279

CGT- deceased estates /

1052230081282

Assessable income

1052230219668

Temporary resident of Australia

1052230344542

GST - free supply of other health goods

1052230500324

CGT - small business participation percentage - significant individual

1052233879897

Foreign income - non-assessable

1052234221753

GST - sale of real property

1052234254592

CGT - life interest

1052234310339

CGT - residency

1052234701118

Ownership interests - usufruct agreement

1052235483300

Assessable income - loan repayments

1052235733549

Taxation of foreign lump sum payment

1052235853322

Commissioner's discretion - deceased estates

1052235995845

Subdivision 328-G transfer of land - rollover relief

1052236794431

Capital gains tax - deceased estate

1052236887184

Commissioner's discretion - 2-year disposal

1052237302851

GST - sale of vacant land

1052237627586

Foreign lump sum compensation

1052237668029

Residency

1052237804232

Carried forward losses and business continuity test

1052237848852

Early stage innovation company (ESIC) eligibility

1052238063968

Deceased estate and small business CGT concessions

1052238195765

Early stage innovation companies

1052238281128

Replacement asset roll-over relief

1052238330199

Early stage innovation company

1052238462996

CGT - small business concessions

1052141769019

99B

1052173053797

Commissioner's discretion - deceased estate

1052177255873

Commissioner's discretion - deceased estate

1052182073667

Commissioner's discretion - deceased estate

1052185103142

Self-education expenses

1052186371124

Rental deductions

1052188049494

Rental deductions

1052192526297

CGT events - crypto assets

1052206375744

Remote areas

1052206936445

GST and the supply of GST-free other health goods

1052215945485

15-year retirement concession

1052219964151

Ordinary time earnings

1052221042577

CGT - sale of property

1052223703253

GST - supply of a going concern

1052224945140

Deduction for interest incurred on company loan

1052226132198

Capital Gains Tax - deceased estate

1052226157093

CGT - conversion of precious metal

1052226261243

Am I in business - property development

1052226802875

CGT and deceased estates

1052227063156

GST on government payments including grants

1052227218764

CGT and deceased estates

1052228589300

GST and supply to non-resident company

1052228854379

GST and the supply of content to non-resident platform operators

1052230304502

GST and food classification

1052230630443

Exemption from withholding tax for a superannuation fund for foreign residents

1052230738648

Taxation of a foreign lump sum benefit

1052231030147

GST and food classification

1052231195650

Residency

1052231696616

ESIC eligibility

1052232039606

Capital allowances

1052232390473

GST and food classification

1052232743007

CGT - deductible gift recipient

1052233315421

Capital Gains Tax - Division 149 majority underlying interests

1052233395050

Assessable income

1052233605233

CGT - small business contribution

1052233661519

Commissioner's discretion - deceased estate

1052233708008

GST and the supply of live fish

1052233723292

Employee Share Scheme (ESS)

1052233763498

GST - property subdivision and the sale of land

1052233806914

Employee Share Scheme

1052233839013

CGT - Am I in business

1052233841842

Capital gains tax

1052234052938

CGT - sale of vacant land

1052234065819

ESIC eligibility

1052234074003

CGT - sale of vacant land

1052234486701

Foreign life insurance policy - reversionary bonus

1052234536522

GST - sale of property

1052234614963

Property - Am I in business?

1052234677740

Capital gains tax

1052234767332

Depreciating asset - decline in value deduction

1052234843066

Definition of employee

1052235000225

CGT - Commissioner's discretion

1052235125181

GST - the supply of services to a non-resident entity

1052235253535

CGT - small business concessions

1052235257673

Rental deductions - capital works levy

1052235262287

Registered charity - transfer of assets

1052235415873

GST - costs associated with migration services

1052235445791

CGT - deceased estate and foreign property

1052235484709

CGT - Small business concessions

1052235696310

Non-commercial business loss - special circumstances

1052235741483

Self-education expenses

1052235761896

Permanent establishments

1052235837304

Exemption - compensation payments

1052235881984

GST and residential premises

1052236094089

Residency

1052236105058

Residency

1052236141765

GST - supply of a going concern

1052236181490

Deceased estate - Commissioner's discretion

1052236269360

Subdivision - capital or revenue

1052236393829

Interest deductions on loan used in business

1052236527485

CGT - small business concessions

1052236689684

Commissioner's discretion - deceased estates

1052236780953

Foreign income tax offset

1052172521072

Commissioner discretion - non commercial losses

1052194994253

Work-related expenses

1052204597651

Lump sum payment to deceased estate

1052207609849

Fringe benefits - clothing allowance and staff discounts

1052207911726

FBT - business journeys

1052207936147

Commissioner's discretion - deceased estate

1052216519847

Goods and services tax

1052217212276

CGT - disposal of shares

1052218144435

CGT - investor entitlement to tax offset

1052219005655

CGT - subdivision

1052220174263

Residency

1052222204020

Income tax exemption

1052222509959

FBT - rebate

1052223564434

FBT - scholarships

1052225110607

Small business 15-year exemption

1052225686104

Non-commercial losses - Commissioner's discretion

1052226151719

Conversion of discretionary trust to unit trust

1052226640459

Rental deductions - repairs

1052226713351

CGT - investment scams

1052227081956

Interest deductions

1052227301459

CGT - main residence exemption

1052227596672

Non-commercial losses discretion - special circumstances

1052228280924

Cryptocurrency - trader or investor

1052228375446

Commissioner's discretion deceased estate

1052228825074

Cryptocurrency transactions

1052228828995

Non-commercial losses discretion - special circumstances

1052229283378

Foreign life insurance policy

1052229501060

Residency of Australia for taxation purposes

1052229586347

Early stage innovation company

1052230736882

Legal expenses

1052230935905

Rental property deductions - repairs

1052230945449

CGT - active asset

1052231097364

CGT - extension of time

1052231422549

CGT - cost base

1052231505274

GST on government grants

1052231617233

Income tax exempt - scientific institution

1052231740575

GST - sale of business

1052231894707

Non-commercial loss - lead time

1052231931618

Self-education expenses

1052231943158

GST - Compulsory acquisitions

1052231981238

Income Tax: Self-education

1052232192259

Effect of death and land development

1052232199432

Commissioner's discretion - deceased estate

1052232229655

GST - vehicle deductions

1052232231140

CGT - disposal of vacant land

1052232235220

Commissioner discretion - non-commercial losses

1052232310542

Employee share scheme start-up - minimum holding period

1052232432967

Residency

1052232442076

Residency

1052232555509

Income tax exempt entity - sporting club

1052232657222

Capital gains tax

1052232658098

CGT - rights attached to a share

1052232756777

Non-commercial losses - lead time

1052233057059

CGT events - compensation

1052233122168

Residency

1052233128442

CGT - small business relief - active asset

1052233151827

Commissioner's discretion - deceased estate

1052233170191

Early stage innovation company

1052233309492

CGT - sale of property

1052233445160

CGT - main residence exemption

1052233670810

Residency

1052233754048

Non-commercial losses - lead time

1052233875473

Non-commercial loss - income requirement

1052233928446

CGT - deceased estate and main residence exemption

1052233965552

Franking deficit tax - Commissioner's discretion

1052234045831

Residency

1052234086754

Small business restructure

1052234143627

Residency

1052234272847

Early stage innovation companies

1052234297375

Commissioner's discretion - losses from business activity

1052234376537

Commissioner's discretion - deceased estates

1052234380375

Aggregated turnover - 'connected with' and 'affiliate'

1052234384702

Employee share scheme taxing point

1052234420516

Rental property deductions

1051963968168

GST - and financial supplies

1052212362844

PAYG Withholding

1052218195607

Deceased estate - Commissioners' discretion

1052222794130

Deductions - legal expenses and settlement sum

1052222936081

Interest charge - section 102AAM

1052223606460

Indeterminate right

1052223916490

CGT - legal vs beneficial

1052224471558

CGT - main residence

1052224508727

Work related expenses - self-education expenses

1052224519459

Fixed trust

1052225640559

GST - importation of coins

1052226213463

CGT - small business concession

1052226218637

Issuing new units for unpaid present entitlements

1052226256733

Deductions - Self education expenses

1052226360743

Luxury car tax

1052226494299

Early stage innovation company

1052226677047

GST - supply of accommodation

1052226878306

Foreign superannuation lump sum benefit.

1052227089369

CGT - Deceased estates

1052227408106

Residency

1052227449701

CGT- Legal vs beneficial ownership

1052227553159

CGT - gifting of property

1052227594676

International issues - double tax agreements

1052227652948

Assessable income - derived

1052227853145

Timing of deductions

1052228152249

Contracts for difference - deducting losses

1052228185062

Deduction - legal expenses

1052228363295

GST and residential premises

1052228782889

CGT - adverse possession

1052228965140

CGT - boundary realignment

1052228979371

CGT - property subdivision

1052229252428

Proposed cash payment - gift or remuneration

1052229480424

Deceased estates 2-year discretion.

1052229595557

Non-commercial losses - lead time

1052229662633

Rental deductions for replacement fence

1052229868611

Period of review - deceased estate

1052230041086

CGT - small business concessions

1052230087582

Commissioner discretion - non commercial losses

1052230231811

Small business CGT concessions - 15-year exemption

1052230416652

Withholding tax exemption

1052230514302

Deceased estate - Commissioner's discretion

1052230544879

Deceased estate - Commissioner's discretion

1052230585341

Deductions - work related travel expenses

1052230590968

Early stage innovation company

1052230630258

Capital Gains Tax (CGT)

1052230696790

CGT - main residence

1052230704179

Income tax: deductions - legal expenses

1052230795972

Beneficial ownership vs legal ownership

1052230829580

Beneficial ownership vs legal ownership

1052230898974

Section 99A discretion

1052230900839

International issues

1052230938053

International Issues

1052231017602

GST on commercial property leasing

1052231073959

CGT - 15-year exemption

1052231104162

Trading trust

1052231193352

CGT - exemption

1052231201588

CGT - legal vs beneficial

1052231363716

Business Restructure

1052231371676

Base rate entity

1052231471520

CGT - deceased estate

1052231549485

Capital gains tax

1052231550935

Capital gains tax

1052231682732

Deemed dividends

1052231686627

Residency

1052231698287

Residency

1052231779536

Legal personal representative

1052231793412

Deductions - self education

1052232054134

Residency

1052232122888

Extension of replacement asset period

1052232156711

Lump sum payment in arrears tax offset

7915164105032

First home super saver scheme - freehold interest in property

1052150258505

Foreign deceased estate, restricted inheritance

1052180842995

Deductions - personal appearance and grooming

1052184830993

Deductions - rent expense

1052194455860

Contract for difference - revenue capital

1052195297151

Assessable income

1052202055894

CGT - active asset

1052203387740

Commissioner's discretion - small business concessions

1052204179242

CGT - ESS - disposal of shares by associate

1052208969542

Australian resident for tax purposes

1052212242321

Superannuation death benefit - interdependency

1052212707972

Testamentary trust income - voluntary payment

1052213265373

Temporary full expensing

1052213863482

Structured debt securities

1052218052441

CGT - deceased estate

1052218084154

CGT change in ownership

1052219861331

GST and exercise physiology for NDIS participants

1052220383833

Work related expenses - meals

1052220984003

Additional time to acquire a replacement CGT asset

1052221316709

High yield investment scheme - capital loss

1052221329226

Subdivision of property - capital

1052221887967

CGT - Commissioner's discretion

1052222430299

CGT - disposal of trust asset.

1052222465612

Self-education expenses

1052222712430

GST and the supply of compression socks

1052222868866

CGT - small business concession - active asset

1052223476020

CGT - retirement exemption

1052223642284

Indeterminate right

1052223686346

CGT - small business concessions - active asset

1052223691950

CGT - small business concession - active asset test

1052223914994

Residency

1052223916325

CGT - active asset

1052223996610

CGT - legal vs beneficial ownership

1052224168798

Capital gains tax

1052224510390

Am I in business - primary production

1052224544210

Residual Childcare Fringe Benefit Exemption

1052224667550

CGT - Small Business Concessions

1052224843761

CGT - extension of time rollover relief

1052224847549

Tier 1 capital raising

1052224976730

ESS and reporting obligations

1052225006717

CGT - deceased estate

1052225040499

GST- free health services

1052225158894

Employee share scheme

1052225179966

Assessable income

1052225206700

Temporary full expensing

1052225275136

Employee share trust

1052225304778

Deductions - medical expenses

1052225438464

Employee share trust (EST)

1052225449670

Non-commercial losses - lead time

1052225458075

CGT profits on isolated transaction

1052225467389

Commissioner's discretion - deceased estate

1052225805081

Commissioner's discretion - deceased estate

1052225810075

CGT -- Deceased estate and main residence exemption

1052225830884

Exempt income - State or Territory body

1052225889667

Self-education expenses

1052225930390

CGT - small business roll-over

1052225933828

Rental deductions - holding costs

1052225943177

Luxury car tax

1052226110221

Residency

1052226116352

Commissioner's discretion - deceased estate

1052226224864

CGT - dwelling acquired from a deceased estate

1052226262402

CGT - small business concessions - 15-year exemption

1052226582918

Liquidation distributions and cancellation of share

1052226592410

GST and specialist disability accommodation

1052226687416

GST on residential premises

1052226739580

Commissioner's discretion granted - special circumstances

1052226824531

GST - the supply of residential accommodation by registered charities

1052226856335

Foreign superannuation fund

1052226863672

Residency

1052226893256

Commissioner's discretion - deceased estate

1052226950161

Assessable income, principle of mutuality

1052226955335

Income tax - travel

1052227064977

Commissioner's discretion - section 99A

1052227065769

Residency

1052227146914

GST and education courses

1052227195544

Am I in business?

1052227341535

Commissioner's discretion - deceased estate

1052227395673

CGT - exemptions and rollover relief

1052227410357

Deceased estate - Commissioner's discretion

1052227428022

Commissioner's discretion - deceased estate

1052227558836

CGT - small business concessions

1052227745162

Deductions for a therapy dog

1052227834871

Legal expenses

1052227846457

GST - creditable acquisition of leasing a property

1052227886442

Income tax exemption

1052227887263

Deceased estate

1052227908750

Legal expenses

1052227950321

GST and supply of ingredient for a beverage

1052228056868

Commissioner's discretion - deceased estates

1052228094646

FBT - Exemption for certain International Government Organisations

1052228122503

CGT - small business concessions

1052228131862

Commissioner's discretion - deceased estate

1052228139879

GST - free supply of a going concern

1052228214935

Taxation of financial arrangements

1052228235341

CGT - small business concessions - active asset

1052228414353

High yield investment scheme - capital loss

1052228434295

Assessability of income

1052228482608

Residency of Australia for taxation purposes

1052228538216

Deductions - interest on refinanced loan

1052228576601

Employee share scheme - deferred taxing point

1052228788069

CGT - small business concessions

1052228892053

CGT - small business concessions - active asset

1052228979511

Section 23AG exempt income

1052229025561

CGT Main residence exemption

1052229415470

Deceased estate - cost bases of pre and post-CGT assets

1052229605552

Income tax - debt equity rules and application of Division 974

1052229907304

CGT and cryptocurrency

7910162443358

Resident trust estate

1052035091991

High yield investment scheme - capital loss

1052207478133

CGT - small business concessions

1052212816523

CGT - 15-year-exemption

1052212846045

Country-by-country reporting obligations

1052213731672

Rental deductions - initial repair

1052214622492

Am I in business?

1052214930033

Look through earnout right for a sale of company shares

1052216269786

Taxation of a foreign lump sum benefit

1052216348360

CGT - small business concessions

1052217317021

Taxable supply of residential premises

1052217493966

Commissioner's discretion - deceased estate

1052218061544

CGT - small business concessions

1052219472561

Pension transfer bonus

1052219991905

Commissioner's discretion - deceased estate

1052221186950

Debt and equity rules

1052221326909

Withholding tax - interest and dividends

1052221853472

International issues - superannuation funds for foreign residents

1052221986558

Self-education expenses

1052221999806

Rental income - domestic arrangements

1052222336541

CGT - deceased estate

1052222423816

Commissioner's discretion - employee share schemes

1052222593959

Am I in business - rental properties and travel expenses

1052222663125

Commissioner's discretion - deceased estate

1052222726476

Rental - interest deductions

1052223003067

Am I in business - gambling

1052223091121

Non-commercial losses - special circumstances

1052223781977

Commissioner's discretion - deceased estate

1052223970858

Temporary residency and disposal of cryptocurrency

1052224275278

International - temporary resident

1052224425274

Early stage innovation company

1052224441961

CGT - deceased estates

1052224570529

GST and the supply of compression socks

1052224663438

Assessable income - employment termination payment

1052224670733

Residency

1052224698533

CGT - trust - absolutely entitled beneficiary

1052224704065

Residency

1052224774936

GST and the supply of compression socks

1052224835992

High yield investment scheme - capital loss

1052225638551

Capital gains tax

1052225664555

Commissioner's discretion - deceased estate

1052225764607

Deductions - work related expenses

1052225788570

CGT - transfer of property

1052226289345

Residency

1052157978160

High yield investment scheme - capital loss

1052165034006

Ordinary time earnings

1052170247204

Compensation - other

1052189436155

CGT - deceased estates - streaming

1052190305001

Derivation of interest income out of an agreement with a body corporate

1052191625579

GST and food classification

1052195976382

Carry forward company losses

1052201236639

Am I in business - company

1052206109217

Early stage innovation company

1052210752106

GST - sale of real property

1052212549467

Cryptocurrency - temporary resident

1052214009342

GST - costing of supply

1052214273464

Travel deductions - rental properties

1052214448310

Enterprise

1052214696956

Foreign pension

1052215230247

Deductions - legal expense

1052215513147

CGT - deceased estate - Commissioner's discretion

1052215520091

Superannuation member benefit or death benefit

1052216141214

Residency

1052216220992

Temporary residents - disregarded capital gains

1052216221664

Temporary residents - disregarded capital gains

1052216493011

Commissioner's discretion - deceased estate

1052216629355

GST - sale of newly built residential house

1052216694007

CGT - deceased estate

1052217458356

Rental deductions

1052217542713

CGT - deregistration of company - capital loss

1052217847431

Excepted income - Imputation credits

1052218040414

Capital gains tax

1052218361890

GST - sale of vacant land

1052218614752

Capital gains tax

1052218868705

Early stage innovation company

1052219029797

Resident for taxation purposes

1052219066890

Residency

1052219244987

Early stage innovation company

1052219327894

GST and adjustments

1052219421977

Commissioner's discretion - deceased estate

1052219439704

Residency

1052219478387

CGT - small business retirement exemption

1052219507370

Commissioner's discretion - - deceased estate

1052219661517

Assessable income

1052219757694

CGT small business concessions basic conditions

1052219902939

Employment termination payment

1052220100001

Foreign sourced income

1052220148016

GST classification of the food products

1052220223312

Commissioner's discretion - control

1052220534176

Full main residence of exemption and partial exemption

1052220851427

Assessable income - section 99A

1052220888482

Residency

1052220917144

International - residency - double taxation agreement

1052220970778

Public company status

1052220980650

Cost base - deceased estate

1052221198276

GST and inbound tours

1052221320349

Assessable income - carer payments

1052221589828

Rental property - repairs

1052221607072

Commissioner's discretion - deceased estate

1052221856562

Residency of Australia for taxation purposes

1052221944856

CGT - replacement asset rollover relief

1052222101122

Residency

1052222336327

Income tax - self-education

1052222414680

Commissioner discretion - Deceased estate

1052222536352

Deductions - therapy dog

1052222538598

CGT - absolutely entitled

1052222797535

Commissioner's discretion - deceased estate

1052222825898

GST - going concern

1052223103995

Commissioner's discretion for non-commercial losses

1052188334256

Commissioner's discretion - deceased estate

1052197991483

Commissioner's discretion - deceased estate

1052201190341

International issues - superannuation funds for foreign residents

1052202220539

Public company

1052209094975

CGT - exemptions

1052210854994

CGT - gifts exemption

1052213295259

CGT - deceased estate

1052213316457

Residency of self-managed superfund

1052213616576

Withholding taxes

1052214708564

Employee share schemes

1052215773950

CGT - small business concession

1052215844083

Deceased estate - main residence exemption - Commissioner's discretion

1052215924511

Capital

1052216128120

Australian resident for taxation purposes

1052216128493

Non-resident running a commercial event in Australia

1052216333769

CGT deceased estate 2-year discretion

1052216395043

Deductions - black hole expenditure

1052216976793

Trust income

1052217218005

Superannuation guarantee payments

1052217269722

Commissioner's discretion - deceased estate

1052217457100

CGT - investment property

1052217500917

CGT - legal versus beneficial ownership

1052217558635

Business deductions

1052217774188

Employee share schemes - foreign employment

1052217932966

CGT - express trust

1052218090336

Early stage innovation company eligibility

1052218134602

Income tax carrying on a business

1052218170591

Residency

1052218394415

CGT - small business

1052218487733

Commissioner's discretion - deceased estate

1052218774228

GST - financial supplies

1052218930571

GST and claiming input tax credits

1052219457228

Sale of property - capital vs revenue

1052219491926

Derivation of income

1052219521201

Derivation of income

1052219563841

GST and adjustments

7910161077376

Personal superannuation contributions deduction

1052182205181

Superannuation death benefit - interdependency

1052194681360

Residency

1052197978584

CGT - disposal of other separate assets

1052199116155

CGT event F1

1052208012784

Superannuation guarantee - ordinary time earnings

1052212729878

Lump sum payment - voluntary payment

1052217173616

Compensation - inappropriate advice

1052217512486

Legal vs beneficial ownership

1052217550793

Mere realisation of assets

1052204257638

Individual residency

1052206648639

Assessable income

1052206846957

Deductions - rental property repairs - body corporate special levies

1052206950529

Rental property - deductions for repairs

1052206959302

CGT - rollovers

1052208590049

Self-education expenses

1052208831403

CGT - small business concessions

1052209514594

Foreign superannuation fund

1052209786590

Deductions - rental property repairs - body corporate special levies

1052210129265

Deductions - work-related travel expenses

1052210287686

Deductions - rental property repairs - body corporate special levies

1052210398395

GST - donations

1052210465484

Deductions - rental property repairs - body corporate special levies

1052210563845

Status of worker - superannuation guarantee

1052210831897

Deductions - rental property repairs - body corporate special levies

1052210851742

Deductions - rental property repairs - body corporate special levies

1052211624590

CGT - legal vs beneficial ownership

1052211784173

Taxation of a foreign lump sum payment

1052212088032

High yield investment scheme - capital loss

1052212109730

High yield investment scheme - capital loss

1052213576608

Compensation - lump sum payment

1052214055155

Lump sum compensation - redemption payment received by a worker

1052214099704

GST and input tax credits

1052214381158

CGT-2-year disposal discretion

1052214846030

Residency

1052214928999

Withholding tax - interest and dividends

1052215034769

Meal entertainment fringe benefits

1052215073384

Withholding tax

1052215199909

Small business restructure rollover

1052215299697

Capital works deductions

1052215336339

Foreign trust distributions

1052215475262

Commissioner discretion - non-commercial losses

1052215934857

Foreign lump sum payment

1052215968222

Non-commercial losses - special circumstances

1052216310000

Residency

1052216565449

Deceased estate - excluded foreign resident

1052216909441

Motor vehicle deduction - depreciation

1052217205393

GST - sale of a going concern

1052217330644

Early stage innovation company

1052217548831

Deductions - therapy dog

1052217615917

CGT asset - disposal

1052217721634

Australian residency for taxation purposes

1052218152915

Commissioner's discretion - main residence exemption

1052193724184

Deductions - revenue v capital or blackhole

1052193953196

Status of worker - salary and wages

1052196298707

Small business restructure roll-over

1052198124079

CGT - trust resettlement

1052204242582

Small business restructure roll-over - transfer of shares

1052207772072

FBT - capping thresholds

1052208861574

CGT - cost base

1052208908141

Deduction - legal expenses

1052212123567

Commissioner's discretion - deceased estate

1052212879102

Commissioner's discretion - deceased estate

1052213109458

Taxation of a foreign lump sum payment

1052213466658

GST and sale of property

1052213517758

Legal and beneficial ownership

1052213529701

Residency of Australia

1052213550966

Rental property deductions

1052213653017

Pre-capital gains tax asset

1052214150091

Capital loss on sale of overseas property

1052214410170

CGT - small business relief

1052214619660

Home office occupancy expenses

1052214643928

Deductions - rental expenses

1052214727747

CGT - high yield investment scheme

1052215342115

Commissioner's discretion - deceased estate

1052215825524

GST - sale of a going concern

1052122334689

Employee share scheme

1052122357819

Employee share scheme

1052122429990

Employee share scheme

1052123066355

High yield investment scheme - capital loss

1052134544344

Employee share scheme

1052136766484

High yield investment scheme - capital loss

1052136961807

Investment scam - capital loss

1052138677926

High yield investment scheme - capital loss

1052158227037

High yield investment scheme - cryptocurrency scam

1052165850466

High yield investment scheme - capital loss

1052173637459

High yield investment scheme - capital loss

1052177044372

High yield investment scheme - capital loss

1052192747972

High yield investment scheme - capital loss

1052192753456

High yield investment scheme - capital loss

1052193364375

Superannuation court payments

1052198098725

Commissioner's discretion - deceased estate

1052200330870

Commissioner's discretion - extension of time

1052200715477

Not-for-profit - exemption from tax

1052204209436

Investment scheme - capital loss

1052204829350

Investment scheme - capital loss

1052206002346

Rental property - repairs

1052206210877

Trustee in bankruptcy - obligations

1052206250797

Extension of time to acquire a replacement asset

1052206521277

Foreign superannuation fund

1052207999888

Contracts for difference

1052209308650

Personal service income - business premises test

1052209748634

Deductions - work related expenses

1052209879110

CGT - extension of time rollover relief

1052209997799

CGT - small business concessions

1052210005237

CGT - small business concessions

1052210410752

CGT - small business concessions

1052210604505

Self-education expenses

1052210643766

GST and the car limit

1052211021259

ESS - market value

1052211106302

Rental deductions

1052211255084

Repairs to rental property

1052211298221

Residency

1052211720202

GST and financial assistance payments

1052211727521

Am I in business - share trader or share investor

1052211753187

Am I in business - share trader or share investor

1052211778595

Commissioner's discretion - deceased estate

1052211902924

Assessable income

1052211942159

Deductions - gym membership

1052211959016

CGT - transfer of property

1052212082852

Foreign trust - non-resident trustees

1052212259262

Deductions - work related expenses

1052212295664

Commissioner's discretion - deceased estate

1052212392986

Trust income for minors - excepted person

1052212553685

Self-education expenses

1052212591687

GST and special education courses

1052212859848

Rental property - interest expense

1052213041417

Residency

1052213205553

CGT - exemption

1052213237360

Residency

1052126951253

GST - property

1052150413699

Taxation of a foreign lump sum

1052188177017

GST and supplies to non-residents

1052189247745

Am I in business - holding costs for vacant land

1052195652738

GST and property

1052197890172

Business of share trading or profits on isolated transactions

1052198090581

Assessable income - reimbursements

1052201603256

Non-commercial loss discretion - lead time - greater than $250K

1052202738676

Residency

1052203484059

High yield investment scheme - capital loss

1052204364407

CGT - main residence exemption

1052205103640

Lump sum compensation payments - workers compensation

1052205407274

Deduction - legal expenses

1052205739577

Non-commercial losses - lead time - crypto currency

1052206522121

Foreign superannuation fund - withholding tax exemption

1052206689114

Residency

1052206718561

CGT - legal and equitable interest

1052207783220

Foreign superannuation fund - withholding tax exemption

1052208210028

Assessable income - employment - sport - hobby

1052208724407

CGT - small business concessions - 15-year exemption

1052209047552

Commissioner's discretion - deceased estate

1052209246419

ESS - minimum holding period

1052209693165

Commissioner's discretion - section 99A

1052209789495

Capital gains tax - small business concessions - extension of time

1052210288478

Base rate entity

1052210509354

Rental expenses

1052210556280

Commissioner's discretion - inherited dwelling

7915163320380

Taxable supply

1051833950661

Disability lump sum benefit

1052104162523

Employee share schemes

1052160229998

FBT - minor benefits

1052169109913

Deductions - legal expenses

1052183611343

Income - residency and source of dividend

1052184733580

Withholding payments to individuals

1052188410500

Commissioner's discretion - deceased estate

1052188935819

Foreign income and foreign income tax offsets

1052190823984

Superannuation - common law employees

1052191798059

Status of the worker and ordinary time earnings

1052192576028

Off-market share buy-back

1052192745856

Work related travel expenses

1052193196722

FBT - Remote area housing

1052195569741

FBT - public hospital

1052195590253

FBT - capping thresholds

1052195777350

15-year retirement concession

1052196555816

Deductions - scam

1052196592039

FBT - motor vehicles

1052197100264

Commissioner's discretion - control

1052198000525

Post-death distributions

1052198342979

Rental property investment activity

1052198489273

GST - taxable supply

1052198840676

CGT - trustee in bankruptcy

1052199219839

FBT - exempt benefits

1052199760762

Small business restructure rollover

1052199795536

Work related expenses - union election expenses

1052199806427

Sale of farmland - revenue or capital

1052199816263

Commissioners discretion - extension of time

1052199989269

CGT - small business concessions

1052199998304

Non-resident - working holiday maker

1052200980849

CGT - deceased estate

1052201341113

Residency

1052201775928

Rental deductions

1052202140712

Share trading

1052202350736

Temporary full expensing

1052203132843

Deductions - asbestos contamination

1052203155528

CGT - rollover relief

1052203242848

Superannuation fund for foreign residents - withholding tax exemption

1052203407945

CGT - small business concession

1052203808466

CGT - small business concessions

1052203931406

Personal services business determination

1052204271738

Trust distributions - deed of family arrangement

1052204329673

Income derived from an international organisation

1052204469132

Income tax exempt entities - encouragement of a game or sport

1052204792701

Small business restructure

1052205046300

Withholding taxes

1052205142025

Scrip for scrip - eligible shareholders

1052205149857

GST - subdivisions

1052205206580

GST - residential premises

1052205272079

Active asset reduction and retirement exemption

1052205381120

Deductions - employment expenses - employee share schemes

1052205387553

Commissioner's discretion - deceased estate

1052205399837

International income

1052205434531

Assessable income - receipt of gift from family member

1052205562216

Income - assessability

1052205607390

GST - mixed supplies of property

1052205614728

Residency

1052205617678

Scrip for scrip - consolidation

1052205618535

Scrip for scrip - consolidation

1052205670439

Withholding tax

1052205706874

Commissioner's discretion - deceased estates

1052205712043

GST - new residential premises

1052205739155

Capital allowances - immediately deductible expenditure

1052205868768

Withholding tax

1052205921051

Modified continuity ownership test

1052205931553

CGT - deceased estates

1052206003654

CGT - rollover relief

1052206004631

CGT - employee share schemes

1052206044184

GST-free supply of a going concern

1052206088577

CGT - roll-over subdivision

1052206189411

Withholding tax

1052206218397

Section 23AG - exempt income

1052206400904

GST - and the margin scheme

1052206403023

Pension income

1052206461756

CGT - small business relief

1052206598798

GST - legal and beneficial ownership

1052206662937

Deduction - car limit for depreciation

1052206700870

Residency

1052206762927

Testamentary trusts

1052206784881

Extending the main residence exemption to include adjacent land

1052206901431

Subdivisions 310-C and 310-E of the Income Tax Assessment Act 1997

1052207067376

Assessable income - prepaid rent

1052207102736

Subdivisions 310-B and 310-D of the Income Tax Assessment Act 1997

1052207157088

GST and vacant land

1052207946016

CGT - small business - affiliate

1052208135615

CGT - disposal

1052208155122

GST and supplies made through electronic distribution platforms

1052154365383

CGT - legal v beneficial ownership

1052159171754

GST and supply of online tutoring

1052174780062

GST - the sale of property

1052181468626

Acquisition of goods for export

1052181536812

Compensation

1052182084844

Applicable fund earnings

1052184600764

Rental deductions - repairs

1052185351733

Car parking fringe benefit

1052187560814

Superannuation death benefits dependent

1052194608810

Tax treatment of compensation for loss of livestock - bees

1052195383358

Travel expenses - rental properties

1052195998019

Pay as you go withholding

1052197078029

Income - trauma recovery benefit payments

1052198504655

Deduction - legal expenses

1052199744517

Foreign income tax offset

1052200114145

Assessable income - lump sum payment

1052200209365

Commissioner's discretion - deceased estate

1052200232604

Lump sum compensation payments - workers compensation and redemption settlement

1052200327460

CGT - testamentary trust

1052200537260

Deduction - repairs

1052200588523

Commissioner's discretion - deceased estate

1052200676453

Legal expenses and settlement costs

1052200739366

CGT - legal v beneficial ownership

1052200741471

CGT disposal - capital proceeds

1052200857276

FBT - tuition costs

1052201093532

CGT - legal v beneficial ownership

1052201142074

Capital gains tax

1052201147719

Residency

1052201201761

Residency

1052201203134

Taxable supply - sale of property

1052201465589

Fringe benefit tax

1052201755099

CGT - small business concessions

1052201859698

Status of a worker

1052201982807

Commissioner's discretion - deceased estate

1052202113257

Employment termination payment

1052202154261

Foreign income tax offsets

1052202162634

Deduction - prepaid interest

1052202243016

Settlement payment

1052202315457

CGT - main residence exemption

1052202361520

Not for profit - exemption from tax

1052202554416

Capital gains tax

1052202670135

International income

1052202969499

Assessable income - betting and gambling

1052203102532

Luxury car tax

1052203132856

Residency

1052203148223

CGT - small business concessions

1052203162972

Deductions

1052203218642

GST - the sale of land

1052203238633

GST and acquisition of adviser services

1052203468713

Early stage innovation company

1052203538281

Commissioner's discretion - deceased estate

1052203622015

GST - the supply of GST free other health goods

1052203627763

Early stage innovation company

1052203674368

Commissioner's discretion - deceased estate

1052203695849

Assessable income - Breakdown of a marriage

1052203850446

CGT and residency

1052204213290

Commissioner's discretion - deceased estate

1052204308741

Commissioner's discretion - deceased estate

1052204401678

CGT - small business concessions

1052204487263

GST and food classification

1052204623661

Income tax consequences of restructure and exit from tax consolidated group

1052204919380

Rental property deductions

1052137530008

Withholding tax - foreign superannuation fund for foreign residents

1052161433314

Trust - carrying on an enterprise

1052168292740

FBT - car fringe benefits and itinerancy

1052173948317

Share buy-back

1052179273171

CGT - sale of a property

1052186792285

Withholding tax on lump sum settlement payment

1052189339044

CGT - deceased estate

1052193570102

Commissioner discretion - special circumstances

1052195739449

Amendment of trust deed

1052195846341

Taxable supply - sale of vacant land

1052196763694

Income - trauma recovery benefit payments

1052196787749

CGT- extension of time

1052196873566

Superannuation death benefit - interdependency

1052197677053

Amendment of trust deed

1052197800278

Residency

1052197948182

Commissioner's discretion - deceased estate

1052198122060

CGT - small business concessions

1052198212863

Foreign income year reporting basis

1052198768931

CGT concessions - 15-year exemption

1052198813695

Commissioner's discretion - deceased estate

1052199117554

Return of share capital

1052199135974

Are you in business - lottery

1052199227520

Itinerant employees

1052199325176

Commissioner's discretion - deceased estate

1052199378873

Sale of commercial property - revenue vs capital

1052199483828

CGT - trust vesting

1052199513294

Deductibility - shares given to deductible gift recipient

1052199721056

CGT - family trust

1052199785336

Residency

1052199848992

Active asset and storage facilities

1052200016606

Income tax exemption

1052200027630

CGT - majority underlying interest

1052200136236

Work related expenses

1052200232435

CGT - disposal of right to occupy - roll-over relief

1052200260782

Deduction for occupancy expenses

1052200282711

CGT - legal vs beneficial ownership

1052200294446

CGT - subdivision - disposal

1052200343686

CGT - withholding obligations

1052200531126

CGT - deceased estate

1052200656024

Commissioner discretion - professional business

1052200722912

Commissioner's discretion - deceased estate

1052200849949

Employee share scheme

1052201208486

Lump sum compensation

1052201746152

CGT - disposal

1052201757475

Commissioner's discretion - control test

1052202039574

Commissioner's discretion - fixed interests

1052202204488

Early stage innovation company eligibility

1052203491461

Non-arm's length income

2935018126354

Medicare levy and Medicare levy surcharge

1052104349477

Monetisation of a social media channel

1052154685919

Family trust distribution tax and death of the specified individual

1052160126730

Employee share schemes

1052162634320

Main residence exemption

1052183424228

Section 23AG income tax exemption - continuous period of foreign service

1052183875129

Not for profit - exemption from tax

1052186807058

Aggregated turnover - base rate entity

1052187524256

CGT - legal versus beneficial ownership

1052189493327

CGT - legal and beneficial ownership

1052189743579

Assessable income deductions

1052189799626

Genuine redundancy payment

1052189956521

Commissioner discretion - deceased estate

1052190485224

Early stage innovation company

1052191735214

CGT - acquisition - ownership

1052191967738

Status of worker

1052192018618

CGT - small business concession - rollover relief

1052193658767

Not for profit - exemption from tax

1052195069077

CGT - legal ownership - main residence

1052195143312

Residency

1052195296278

Assessable income - compensation funds

1052195337743

Am I in business? - share trading

1052195584659

Deemed dividend

1052195620645

CGT - rollover relief

1052195641233

Deceased estate - deed of family arrangement

1052195894030

CGT - scrip for scrip rollover

1052196215679

Sale of subdivided property - capital versus revenue

1052196933727

Subdivision of land

1052198369685

CGT - small business concessions

1052198509027

Deductions - rental expenses

1052198550562

Interest deductions

1052198592793

GST - sale of property

1052198695406

Taxation of a foreign lump sum

1052199016652

Commissioner's discretion - deceased estates

1052199094409

Home office expenses

1052199161530

GST and supply of advertisement

1052199242483

Deduction of legal expenses

1052199615722

Commissioner's discretion - deceased estate

1052199620323

CGT - small business concessions

1052200135113

GST - sale of a property

1052200138612

Early stage innovation company

1052200182367

Assessibility of foreign worker's compensation injury payments

1052200199860

GST - sale of a going concern

1052200214213

Employee share scheme and genuine disposal

1052200300150

Income - disposal of subdivided land

1052200543682

Self-education expenses

1052200544156

Deductions - legal expenses

1052200652288

GST and adviser services fees

1052200719833

CGT - deceased estate

1052200733420

CGT events - compensation

1052200775862

Trust - double tax agreement - foreign property

1052200778465

Trust distribution - capital gain - foreign property

1052200803307

Employee share scheme

1052201061027

Commissioner's discretion - deceased estate

1052201106776

GST - sale of going concern

1052202569640

Assessable income - betting and gambling

1052202665401

Assessable income - betting and gambling

1052203234842

Income - income tax exemption and income v capital

1052204749744

Commissioner's discretion - deceased estates

1052044251456

Dividend and interest withholding tax

1052044270866

Dividend and interest withholding tax

1052132966588

Member benefit or death benefit

1052142045636

15-year retirement concession

1052173896321

FBT - living-away-from-home allowance

1052177074745

Property with building defects

1052180927337

CGT - main residence exemption

1052181157544

Assessable income - remuneration

1052181785568

CGT - transfer of shares

1052182935935

CGT - legal v beneficial ownership

1052183407856

Residency

1052187572396

GST - supply of non-fungible tokens

1052188756245

Commissioner's discretion extension of time

1052189563168

GST - appropriations relating to the purchase of real property

1052190793625

Subdivision of land - carrying on business

1052191577465

CGT - extension of time

1052191731796

CGT - cryptocurrency

1052191831731

Assessable income - income vs capital

1052192289257

Trusts - absolute entitlement - non-resident beneficiary

1052193366871

FBT - commercial parking station

1052193470287

Fixed trust

1052193650718

CFD trading

1052193712511

Self-education expenses

1052193971805

Disposal of assets

1052194278549

Assessable income

1052194595907

Commissioner's discretion - deceased estates

1052194605486

Commissioner's discretion - deceased estate

1052194692927

CGT - majority underlying interest

1052194750322

CGT - residency

1052194901152

Commissioner's discretion - deceased estate

1052195027002

Residency

1052195043880

Small business restructure roll-over

1052195218385

Commissioner's discretion - deceased estate

1052195446021

Residency

1052195794706

Medicare levy and Medicare levy surcharge

1052195991836

CGT - deceased estate

1052196036485

Self-education expenses

1052196262589

Deductions - rental property expenses

1052196279206

Employee share trust

1052196412907

CGT - deceased estate

1052196602505

Attribution of input tax credits on a lease

1052197366393

Am I in business - cryptocurrency

1052197474272

Taxable supply

1052197515036

Income tax exempt - encouragement of sport

1052197517694

Income tax exempt - encouragement of sport

1052198143190

Deceased estate - main residence exemption

1052198178435

Residency

1052198244498

Legal and beneficial ownership

1052198441479

GST - taxable supply

1052198586251

CGT -disposal of an interest

1052198618847

CGT - small business concessions

1052198804141

Commissioner's discretion - deceased estate

1052198899628

Employee share scheme

1052198916548

Employee share scheme

1052199104219

Assessable income

5010097926826

Fixed trust

1052129076848

Superannuation guarantee - honorariums

1052131147521

FBT - remote area

1052147999375

Employee shares

1052162131904

Income tax - same business test

1052163364305

Life assurance policy

1052164031483

Residency for taxation purposes and source of income

1052168083998

Capital gains tax

1052169097152

CGT - small business concessions

1052172561327

Foreign fund - section 99B

1052179436983

Superannuation member benefit or death benefit

1052181582349

Early termination payment

1052182564816

Unused concessional contributions cap - 5 year carry forward

1052182792010

Am I in business - letting-rental properties

1052185362634

The application of sections 102-5, 102-10 and 121-20 of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936 to the disposal of assets.

1052185476855

PAYG withholding - honorariums

1052186179979

Superannuation guarantee on lump sum

1052187157311

CGT - disposal of asset

1052187463076

Fixed trust entitlements

1052187945833

CGT - small business restructure rollover

1052188050882

GST - vendors

1052188104712

Commissioner's discretion - deceased estate

1052188164178

GST and taxable supplies

1052188354289

Small business CGT concessions - 15-year exemption - main use to derive rent

1052188700549

Residency

1052188902749

Employee share schemes

1052188952463

GST and tax invoices

1052188984514

GST - provision of driving lessons

1052189044980

Bank remediation scheme

1052189370454

CGT - compensation

1052189418157

Assessable income

1052189649863

CGT - small business concession

1052189667605

Debt forgiveness and section 100A

1052190586791

Deemed dividend

1052190594060

Legal expenses

1052190643164

Commissioner's discretion - deceased estate

1052190702455

CGT - Legal v beneficial ownership

1052191102542

CGT - small business contribution

1052191469073

Rental property expenses

1052191475557

NFP entity

1052191528231

Capital gains tax

1052191531505

Environmental protection expenses

1052191727792

Residency - double tax agreement

1052191769981

Commissioner's discretion - deceased estate

1052191796780

CGT - deceased estate

1052191892450

Share trading - investment income

1052191945712

Tier 1 capital raising

1052191971521

CGT - property sale

1052191990837

CGT - main residence exemption - 6 years absence rule

1052192030283

Commissioner's discretion - inherited dwelling

1052192042330

Non-commercial loss - special circumstances

1052192130666

GST - property

1052192140168

Self-education expenses

1052192151241

GST and sale of residential premises

1052192164908

GST - classification of food products

1052192201153

GST - property

1052192449453

Self-education expenses

1052192494932

Medicare levy - excepted person

1052192830823

Commissioner's discretion - deceased estate

1052193025524

Deductions for interest expenses - rental property

1052193026634

Commissioner's discretion - deceased estate

1052193280530

Assessable income

1052193368728

CGT - cryptocurrency

1052193548960

Deduction - rental property expenses

1052193623133

Commissioner's discretion - deceased estate

1052193659562

CGT - retirement exemption

1052193663962

Commissioner's discretion - deceased estate

1052193743065

Residency

1052193748739

CGT - main residence exemption

1052193996453

Small business restructure rollover

1052194081586

Residency

1052194090387

Commissioner's discretion - deceased estate

1052194164419

Deduction for water facility

1052194223177

CGT - deceased estate - small business concessions

1052194278081

Deceased estate - fixed trust

1052194347965

Residency

1052194374222

Residency

1052194439628

Second extension of time to acquire a replacement asset

1052194489764

Assessable income - crisis benefit payment

1052194681302

Residency

1052194937601

Non-assessable non-exempt income

1052194996324

GST and special education courses

1052195061586

Foreign income

1052195086709

CGT events - trust resettlement

1052195155670

Residency

1052195332699

CGT - deceased estate (testamentary trust)

1052195452969

Deductions - rental property

1052195528279

Assessable income - compensation payment from overseas transferred to Australia

1052195805788

CGT - deceased estate - deed of assignment

1052196065355

Non-commercial losses - special circumstances - more than $250,000

1052197960806

CGT rollover

7925157871827

CGT - legal beneficial interest

QC27160