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  • Senate Procedural Orders of Continuing Effect No. 12

    On 30 May 1996 the Senate agreed to a motion by Senator Harradine requiring all Australian Government departments and agencies to produce an indexed list of files every six months for tabling before parliament. The list is intended to make the operations of government more transparent to the Australian public.

    As part of the government's ongoing commitment to provide Australians greater access to relevant government information quickly and easily, the original Senate order was amended in 1998 and now requires departments to also list these files on their internet websites.

    The lists are tabled twice a year, in the Spring sittings (comprising file titles created in the preceding January to June) and in the Autumn sittings (comprising file titles created in the preceding July to December).

    Requirements of the Senate Order for the Production of Indexed Lists of Departmental and Agency FilesExternal Link.

    The Department's indexed list of files

    In accordance with the Senate Order, a department's relevant files are those relating to the policy advising functions of the department or agency, including any relating to the development of legislation and other matters of public administration, and excludes:

    • files transferred to the National Archives of Australia
    • files essentially related the internal administration of the department (staff or personnel, accounts, training, or general administrative matters)
    • case related files (for example personal representation or dealing with the personal affairs of departmental or agency clients).

    In addition, a department's lists do not include files whose titles would disclose the deliberations of Cabinet or representations to the Minister.

    In accordance with the Order, information in file titles may be sanitised to remove any part of that name or title which would necessarily disclose commercially confidential, identifiably personal or national security matters.

    The ATO's files which meet the Order's criteria are listed.

    More information

    ATO information which meets the criteria of the Order is generally available to the public via this website.

    To obtain documents published to our Freedom of Information Act (FOI) disclosure log, visit our FOI ordering serviceExternal Link.

    Access to other ATO information may be available by making an FOI request.

    Autumn report

    INDEXED FILES FOR PUBLICATION

    Files created between 1 July 2017 and 31 December 2017

    Produced in accordance with Senate Continuing Order

    AUSTRALIAN TAXATION OFFICE

    New policy projects

    File ID

    File Title

    2017/07/979

    Reducing Pressure on Housing Affordability - Disallow the deduction of travel expenses for residential rental property purposes

    2017/07/980

    Reducing Pressure on Housing Affordability - Limit plant and equipment depreciation deductions to outlays actually incurred by investors

    2017/07/981

    Capital Gains Tax changes for foreign investors - Principal asset test

    2017/07/982

    Major Bank Levy

    2017/07/983

    Tax Integrity Package – Improving the small business capital gains tax concessions

    2017/07/984

    Reducing Pressure on Housing Affordability - Affordable housing through managed investment trusts

    2017/08/985

    Reducing Pressure on Housing Affordability – provide 60 per cent capital gains tax discount for qualifying investments in affordable housing

    2017/08/986

    Personal Income Tax - increase in the Medicare Levy - National Disability Insurance Scheme

    2017/08/987

    New Child Care Subsidy

    2017/08/988

    Tax Integrity Package – Black Economy Taskforce: extension of the taxable payments reporting system to contractors in the courier and cleaning industries

    2017/08/989

    Tax Integrity Package - improving the integrity of GST on property transactions

    2017/08/990

    Ten Year Enterprise Tax Plan – Corporate Collective Investment Vehicles

    2017/09/991

    Tax Integrity Package - Black Economy Taskforce: prohibition on sales suppression technology and software

    Law Administration Practice Statements

    File ID

    File Title

    PSLA 2017/1

    Petroleum Resource Rent Tax: amendment period for transfers of exploration expenditure

    PSLA 2017/2

    Diverted profits tax

    Legislative instrument determinations

    File ID

    File Title

    CRP 2017/1

    Taxation Administration (Remedial Power - Foreign Resident Capital Gains Withholding) Determination 2017

    CRP 2017/2

    Taxation Administration (Remedial Power - Small Business Restructure Roll-over) Determination 2017

    OCG 2017/1

    Approved occupational clothing guidelines 2017

    SPR 2017/D3

    Draft Income Tax Employment Termination Payments (12 month rule) Determination 2017

    WTI 2017/5

    Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument 2017

    ATO Guidelines and Policy

    File ID

    File Title

    PCG 2016/16

    Fixed entitlements and fixed trusts

    LCG 2017/D6

    The business continuity test - carrying on a similar business

    LCG 2017/D7

    Diverted profits tax

    PCG 2017/D11

    Taxation treatment of payments or use and exploitation of a professional sportsperson’s ‘public fame’ or ‘image’

    PCG 2017/D12

    Income tax – liability of a legal personal representative of a deceased person

    PCG 2017/D14

    Fringe benefits tax: exempt car and residual fringe benefits: compliance approach to determining private use of vehicles

    PCG 2017/D16

    Propagation arrangements adopted by registrable superannuation entities

    PCG 2017/4

    ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

    PCG 2017/13

    Income tax: Division 7A - Unpaid present entitlements under sub-trust arrangements maturing in the 2017 or 2018 income years

    PCG 2017/15

    GST and Customer Owned Banking Institutions

    ATO rulings and determinations

    File ID

    File Title

    CR 2017/40

    Fringe benefits tax: employer clients of PBI Benefits Solutions Pty Ltd who are subject to the provisions of section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 whose employees make use of a PBI Solutions Everyday Purchases Card facility

    CR 2017/41

    Fringe benefits tax: employer clients of Smartgroup Corporation Ltd who are subject to the provisions of section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of the Smartgroup Everyday Purchases Card facility

    CR 2017/42

    Fuel tax credits: clients of Navman Wireless Australia Pty Ltd who use the GPS Data Report generated by FTC Manager for calculating kilometres travelled and the hours used by auxiliary equipment in or on a vehicle as a record for fuel tax credit purposes

    CR 2017/43

    Goods and Services Tax: Queensland Department of Transport and Main Roads – transitional assistance payments made to participants in the Queensland taxi and limousine industry

    CR 2017/44

    Income tax: scrip for scrip roll-over: acquisition of units in Centuria Urban REIT by Centuria Metropolitan REIT

    CR 2017/45

    Income tax: Returns of share capital: IPE Limited

    CR 2017/46

    Income tax: TNG Limited - Demerger of Todd River Resources Limited

    CR 2017/47

    Income tax: ‘South32 Illawarra Coal Holdings Pty Ltd Retirement Scheme 2017’

    CR 2017/48

    Income tax: CGT roll-over – exchange of shares in Touchcorp Limited for shares in Afterpay Touch Group Limited

    CR 2017/49

    Income tax: CGT roll-over – exchange of shares in Afterpay Holdings Limited for shares in Afterpay Touch Group Limited

    CR 2017/50

    Income tax: roll-over – exchange of employee share rights in Afterpay Holdings Limited for share rights in Afterpay Touch Group Limited

    CR 2017/51

    Income tax: ‘EnergyAustralia Yallourn Early Retirement Scheme 2017’

    CR 2017/52

    Income tax: ‘Alcoa of Australia Limited Early Retirement Scheme 2017’

    CR 2017/53

    Income tax: Batlow Fruit Company Pty Ltd – converted to a company registered under the Corporations Act 2001

    CR 2017/54

    Income tax: scrip for scrip roll-over: acquisition of Heemskirk Consolidated Limited by Northern Silica Corporation

    CR 2017/55

    Income tax: ‘ENGIE Loy Yang Early Retirement Scheme 2017’

    CR 2017/56

    Income tax:  the ‘South East Water Corporation Early Retirement Scheme 2017’

    CR 2017/57

    Income tax: Scrip for scrip roll-over – Charter Hall Long WALE REIT Simplification

    CR 2017/58

    Income tax: Arconic Inc. – Employee Share Scheme

    CR 2017/59

    Income tax: Alcoa Corporation – Separation from Alcoa Inc. (now Arconic Inc.) – Employee Share Scheme

    CR 2017/60

    Fringe benefits tax: corporate clients of Salary Packaging Australia Pty Ltd (SPA) who participate in SPA’s bus travel benefit scheme

    CR 2017/61

    Fuel tax: clients of Better Driver Pty Ltd who use the reports generated by BetterDriver In-Vehicle Solution for calculating the kilometres travelled and fuel used in a vehicle as a record for fuel tax credit purposes

    CR 2017/62

    Income tax: the ‘Australian Trust for Conservation Volunteers Early Retirement Scheme 2017’

    CR 2017/63

    Income tax: demerger of Yum China Holdings, Inc. by Yum! Brands, Inc.

    CR 2017/64

    Fuel tax credits: clients of Navman Wireless Australia Pty Ltd who use the FTC Claim Reports information showing litres allocated according to travel generated by FTC Manager as a record for fuel tax credit purposes

    CR 2017/65

    Fringe benefits tax: employers using the EZYCarLog mobile APP Logbook Solution for car log book and odometer records

    CR 2017/66

    Income tax: the ‘National Roads and Motorists Association Limited Early Retirement Scheme 2017’

    CR 2017/67

    Income tax: SMS Management & Technology Limited – Scheme of Arrangement and Special Dividend

    CR 2017/68

    Income tax: ‘Colanda Department of Health and Human Services Early Retirement Scheme 2017’

    CR 2017/69

    Income tax: ‘Canon Information Systems Research Australia Pty. Ltd. Retirement Scheme 2017’

    CR 2017/70

    Income tax: Australia and New Zealand Banking Group Limited – ANZ Capital Notes 5

    CR 2017/71

    Income tax: The ANU Voluntary Early Retirement Scheme (VERS) 2017

    CR 2017/72

    Income tax: Grower Shares - conversion of Namoi Cotton Co-operative to a company registered under the Corporations Act 2001 by way of variation.

    CR 2017/73

    Income tax: Namoi Capital Stock - conversion of Namoi Cotton Co-operative to a company registered under the Corporations Act 2001 by way of variation.

    CR 2017/74

    Income tax: Spicers Ltd – CGT treatment of disposal of PaperlinX Step-Up Preference Securities in exchange for Spicers ordinary shares

    CR 2017/75

    Income tax: Special dividend, rebalancing of stapled security structure: 360 Capital Group Limited

    CR 2017/76

    Fringe benefits tax: employers who use the EZY2C telematics system (EZY2C GPS Tracking System) for car log book record and odometer record keeping requirements

    CR 2017/77

    Income tax: Dexus Funds Management Limited Capital Reallocation

    CR 2017/78

    Income tax: Seymour Whyte Limited Scheme of Arrangement and Special Dividends

    CR 2017/79

    Fuel tax credits: clients of GPSI Group Pty Ltd who use the Fuel Tax Credit Report generated by the GPSI FleetConnect System for calculating the kilometres travelled in a vehicle as a record for fuel tax credit purposes

    CR 2017/80

    Income tax: Programmed Maintenance Services Limited - Scheme of Arrangement and Special Dividend

    CR 2017/81

    Income tax: ‘Radio Frequency Systems Pty Limited Retirement Scheme 2017’

    CR 2017/82

    Income tax: return of capital: Whitehaven Coal Limited

    CR 2017/83

    Income tax: Pfizer Inc. – Employee Share Scheme

    CR 2017/84

    Income tax: off-market share buy-back: Rio Tinto Limited

    CR 2017/85

    Income tax: demerger of Clime Private Ltd by Clime Investment Management Limited

    CR 2017/86

    Income tax: The National Pharmacies Early Retirement Scheme 2017

    CR 2017/87

    Income tax: Suncorp Group Limited: Suncorp Group Limited Capital Notes 2

    CR 2017/88

    Income tax: scrip for scrip: exchange of Kore Potash shares, options and performance rights for Kore UK CDIs, options and performance rights

    CR 2017/89

    Income tax: return of capital: IWIF Holdings Limited (IWIFH)

    CR 2017/90

    Income tax: Warwick Credit Union Ltd –Capital Notes

    PR 2017/8

    Income tax: tax consequences of investing in the Macquarie Torque Swap

    PR 2017/9

    Income tax: OnePath Life – OneCare Policy – Life Cover, Total and Permanent Disability Cover and/or Trauma Cover

    PR 2017/10

    Income tax: taxation consequences of investing in Instreet Masti

    PR 2017/11

    Income tax: CommInsure Protection – Split Total and Permanent Disability (TPD) Cover

    PR 2017/12

    Income tax: taxation consequences of investing in the UBS Structured Option and Loan Facility

    PR 2017/13

    Income tax: tax consequences for a borrower being charged a discounted home loan interest rate calculated under the Pivot Portfolio Loan Facility

    PR 2017/14

    Income tax: tax consequences of investing in the LPP I Asset Pooling Authorised Contractual Scheme

    TR 2017/D7

    Income Tax: when does a company carry on a business within the meaning of section 23AA of the Income Tax Rates Act 1986?

    TR 2017/D8

    Income tax: tax treatment of long term construction contracts

    GSTR 2017/D1

    Supplies of goods connected with the indirect tax zone (Australia)

    GSTR 2017/D2

    Supplies of real property connected with the indirect tax zone (Australia)

    TR 2017/D9

    Petroleum resource rent tax: character of expenditure incurred in relation to abandonment, decommissioning and rehabilitation activities undertaken on a part of a petroleum project.

    TD 2017/D4

    Income tax: Deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest free to the trustee

    TR 2017/D10

    Income tax: Trust vesting - amending the vesting date and consequences of a trust vesting

    TR 2017/D11

    Income tax: capital allowances: expenditure incurred by a service provider in collecting and processing multi-client seismic data

    Decision Impact Statements

    File ID

    File Title

    NSD 1699/2015

    Tech Mahindra Ltd v. Commissioner of Taxation

    S27/2016

    Commissioner of Taxation v. Jayasinghe

    2012/169096

    Aquatic Air Pty Ltd v Siewert & Anor

    VID 1496/2016

    Lewski v. Commissioner of Taxation

    NSD 54/2016

    Whitby Land Company Pty Ltd (Trustee) v. Deputy Commissioner of Taxation

    Private Binding Rulings

    File ID

    File Title

    1013112428011

    Enterprise

    1013134979480

    Lump sum payment from a foreign superannuation fund

    1013139558965

    Taxation treatment of the invalidity pay paid to you under the Defence Force Retirement

    1013139577940

    GST and Native Title payments

    1051177706729

    Subdivision and sale of land

    1051178097398

    Subdivision and sale of land

    1051179758856

    Retirement Village Operators

    1051179773280

    Fringe benefits tax: exempt benefits: section 58

    1051180002672

    Capital Raising

    1051180500564

    GST and fresh produce and juices

    1051180958979

    Early Stage Innovation Company qualification

    1051181102877

    Sale of property by joint tenants

    1051181256687

    Income Tax exemption

    1051181844976

    GST and the construction of a boarding house

    1051181974206

    Rental property expenses

    1051181981407

    GST and the sale of real property by Court Appointed Trustees

    1051182886656

    GST and a mixed supply of medical services

    1051182906426

    Fringe benefits tax - car fringe benefits

    1051182930122

    Assessability of foreign income

    1051183054927

    GST and the supply of real property

    1051183055384

    GST and the supply of real property

    1051183083313

    Employment termination payment

    1051183238765

    GST and the sale of vacant land

    1051181844976

    GST and the construction of a boarding house

    1051183353527

    Capital gains tax

    1051183568319

    Capital gains tax - trust

    1051183608183

    Income tax on council payments

    1051183661019

    Travel and accommodation expenses

    1051183966980

    Capital gains tax - subdivision - mere realisation

    1051184115932

    Deceased estate and the main residence exemption

    1051184155914

    Going Concern

    1051184160213

    GST and sale of leased properties as supply of a going concern

    1051184232758

    Employment termination payments

    1051184283173

    Income tax exempt - encouragement of a game or sport

    1051184471704

    Non Commercial Losses - Commissioner's Discretion

    1051184524339

    Capital gains tax

    1051184537405

    Commissioner's discretion to extend the two year time limit

    1051184603728

    CGT- deceased estate

    1051184680981

    Foreign source income

    1051184693888

    Deductible amounts and foreign pensions

    1051184709761

    Foreign source income

    1051184717072

    R&D - feedstock expenditure

    1051184813060

    Goods and services tax (GST) and property subdivision

    1051184844543

    CGT - deceased estate - right to occupy

    1051185117065

    GST and sale of subdivided vacant lot

    1051185299875

    Capital gains tax - marriage breakdown rollover

    1051185310106

    Fringe benefits tax: Car parking fringe benefit

    1051185592493

    Taxation of superannuation death benefits

    1051185612007

    Gifting of shares to a deductible gift recipient

    1051185612578

    GST and supply of goods that are brought to Australia

    1051185912395

    Income Tax - Deductions - Black Hole Expenditure

    1051185921290

    Compensation

    1051185979252

    Compensation

    1051186003653

    Early Stage Innovation Company

    1051186152624

    Foreign source income

    1051186312479

    Foreign employment income

    1051186487517

    Legal expenses

    1051186901050

    Work related expenses

    1051187190539

    Foreign life policy

    1051187201991

    Foreign life policy

    1051187279626

    Income tax - exemption from income tax

    1051187537572

    Trusts - Memorial trust - superannuation death benefit - excepted trust income

    1051187539023

    Tax treatment of insurance proceeds

    1051187815357

    Present entitlement to Deceased Estate income

    1051226500088

    Accelerated depreciation of fencing assets

    1013081157867

    GST and a major development project

    1051178366934

    GST and security deposits

    1051181291651

    Personal services income alienation rules

    1051184642632

    Adoption of foreign income year basis for returning foreign income

    1051185288854

    Repayment of income to employer

    1051185625933

    Goods and services tax and medical alert devices

    1051186046858

    Capital Gains Tax - Roll-overs

    1051186582875

    Goods and services tax (GST) importation of car parts

    1051186922060

    Am I in business - boat charter

    1051187027075

    Superannuation lump sum

    1051187043593

    Sovereign Immunity

    1051187172888

    Capital gains tax - Receivers - Application of Section 254

    1051187275611

    Self-education expenses

    1051187304419

    Capital gains tax - main residence exemption

    1051187307554

    Capital gains

    1051187423653

    Rental property

    1051187548311

    Self-education expenses

    1051187559572

    Capital Gains Tax - deceased estate - 2 year extension

    1051187600081

    Capital gains tax - main residence exemption

    1051187975401

    Deceased estate and capital gains

    1051188219053

    Australian pension

    1051188221171

    CGT - Deceased Estate - 2 year extension

    1051188246203

    Australian pension

    1051188815455

    CGT - make good payment

    1051241658656

    Division 7A Income Tax Assessment Act 1936

    1012902300867

    Lease of capital

    1012902401607

    Lease of capital

    1012907937502

    Lease of capital

    1012919082994

    Lease of capital

    1012926730945

    Lease of capital

    1012926741271

    Lease of capital

    1012932513087

    Lease of capital

    1012932876516

    Lease of capital

    1012932898730

    Lease of capital

    1013051180714

    Lease of capital

    1013053691390

    Lease of capital

    1013062229446

    Lease of capital

    1013067809119

    Lease of capital

    1013067810789

    Lease of capital

    1013072778847

    Lease of capital

    1013072779499

    Lease of capital

    1013114971737

    Gambling income - Sporting activities

    1013122798124

    Lease of capital

    1013124513563

    Lease of capital

    1013126248985

    GST and apportionment methodology

    1013134252702

    Lease of capital

    1013137516330

    Lump sum payments - Australian resident period

    1013138799893

    Financing and Servicing Agreement

    1013140591927

    Renovation of residential premises

    1051178318683

    GST and Other Health Services

    1051184787063

    Leasing of residential property by trustees to beneficiaries of family trusts

    1051185756328

    Capital gains tax - Commissioner's discretion

    1051186538659

    Interest earned on children's accounts

    1051186797836

    Commissioner's discretion

    1051187092470

    Rental property deductions

    1051187259739

    Small business entity concessions

    1051187260143

    GST and the export of goods

    1051187331130

    Capital gains tax and absolute entitlement

    1051187590693

    Early Stage Innovation Company (ESIC)

    1051187597334

    Departure from benchmark rule

    1051187645844

    Goods and Services Tax (GST) and sales of medical devices

    1051187711274

    Extension of time

    1051187964071

    Extension of time

    1051187969443

    CGT - disposal - mere realisation

    1051188145596

    GST and disposal of subdivided land as capital assets

    1051188176511

    Extension of time to acquire a replacement asset

    1051188199043

    Application of the above average special professional income tax provisions

    1051188200843

    Whether the body corporate is a small business entitled to company tax rate

    1051188320457

    Sale of property subject to lease incentive

    1051188350859

    Employment termination payment

    1051188604574

    Payments made by an entity to a certain government authority (GA)

    1051188905823

    Non-commercial losses

    1051189057975

    GST and refund of GST

    1051189145272

    GST and enterprise

    1051189303365

    Non Resident Withholding Tax

    1051189936199

    Transfer of ownership of interest in forestry managed investment scheme

    1051190029232

    Specific illness lump sum benefit payment

    1051190265656

    Assessable income - harvest proceeds received from a forestry interest owned by a subsequent participant

    1051190403141

    Capital gains tax - replacement asset rollover - extension of time

    1051228950773

    Capital gains tax - pre-CGT goodwill

    1013061548728

    GST and supplies of services made to a non-resident but provided to another

    1013103360844

    GST enterprise and ride-source driving

    1013135331182

    Lump sum transfer into superannuation fund

    1013139525791

    GST and supplies made by a non-resident to a resident

    1051178885670

    Rehearsal clothing

    1051179880286

    Am I carrying on a business - can I claim certain deductions

    1051181940000

    Trading stock

    1051182372199

    Capital Gains Tax - Replacement Asset Rollover

    1051185842398

    23AG - Government Authority

    1051186335612

    Deductibility of work related legal expenses

    1051186431759

    Small Business Concessions - Active Assets Test - Company Shares - 80% Rule

    1051187189352

    GST and beverage

    1051187220603

    Self education expenses

    1051187285395

    Foreign source income

    1051187883871

    Capital Raising

    1051187942328

    Timing of deduction and CGT event A1

    1051188303303

    GST and Training Courses

    1051188351047

    Residency

    1051188672712

    Residency

    1051188850263

    Capital Gains Tax

    1051188862047

    CGT - majority underlying interests

    1051188925385

    Income Tax Issues; Mutuality Principle

    1051188973181

    Capital gains tax - deceased estate -discretion to extend the two year period

    1051189000250

    Military Superannuation - Election

    1051189006203

    Capital Gains Tax

    1051189177216

    Residency

    1051189188464

    Capital gains tax - deceased estate -discretion to extend the two year period

    1051189532257

    Assessable income

    1051189574355

    Income Tax: Small business entity

    1051189580339

    Trading stock

    1051189770940

    Capital Gains Tax - Deceased Estate

    1051189814729

    Deductibility of accommodation expenses

    1051189852870

    CGT - deceased estate - extension of two year exemption

    1051189979183

    Change of ownership and control of a company held by a trust

    1051190059569

    Foreign employment income

    1051190115588

    Doctrine of sovereign immunity

    1051190263861

    Small business capital gains tax concessions

    1051190537126

    Deductibility of personal superannuation contributions

    1051190580865

    Non-commercial business losses and the Commissioner's discretion

    1051190694586

    Goods and services tax (GST) and sale of new residential premises

    1051190904909

    Capital gains tax

    1051190907408

    Residency

    1051190933113

    Character of assets

    1051190952718

    Whether a PDV offset is income

    1051191010899

    Assessability of a foreign pension.

    1051191111519

    Depreciation

    1051191176607

    GST and frozen ingredients packaged for making smoothies

    1051191185664

    Lump Sum Payment

    1051191338825

    Lump sum payment from a foreign superannuation fund

    1051191377586

    WRE - self-education expenses

    1051191388825

    Early Stage Innovation Company qualification

    1051191412933

    Capital gains tax and deceased estate

    1051191520750

    Non-commercial losses

    1051191548852

    GST and supply of an interest to a derivative to a non-resident

    1051191661738

    Travel Expenses - Home to Work

    1051191687285

    Assessability of lump sum compensation payment

    1051191709308

    Work related self-education expense

    1051191880371

    Trusts: Fixed Entitlements

    1051192022180

    GST and sale of property

    1051192045894

    Death benefit

    1051192064866

    Am I in business- vessel charter?

    1051192134587

    Easement

    1051192184821

    Capital gains tax - deceased estate -discretion to extend the two year period

    1051192532330

    Goods and Services Tax (GST) and sales of medical appliances

    1051192722318

    The deductibility of income protection insurance

    1051192829945

    Non-commercial losses

    1051193170954

    Application of Capital Gains Tax (CGT) when subdividing a Pre-CGT asset.

    1051193527139

    Am I in business - Hobby farm

    1051193778589

    GST Treatment of Product X and other items you import

    1051194867383

    Self-education expenses

    1051215905757

    GST and decreasing adjustment

    1013079974998

    GST and the supply of sub-contracted services to a non-resident

    1013139941993

    No creditable acquisition when funding education courses

    1051180438334

    Capital gains tax consequence of an assignment of partnership interest

    1051182892809

    Whether the disposal of land is on revenue account

    1051184343350

    Interest deductibility of privately borrowed funds on lent to trust

    1051186876936

    Employee Share Scheme

    1051187813624

    Preference shares

    1051189909027

    Small business concessions

    1051190291598

    Preference shares

    1051190359831

    Preference shares

    1051190382109

    Preference shares

    1051190624975

    Military Superannuation - Election

    1051190665038

    Preference shares

    1051190682913

    Preference shares

    1051190718783

    Preference shares

    1051190741246

    Preference shares

    1051190753351

    Preference shares

    1051190765213

    Preference shares

    1051190780770

    Preference shares

    1051190789777

    Preference shares

    1051190798101

    Preference shares

    1051190815849

    Preference shares

    1051190831672

    Preference shares

    1051190839634

    Preference shares

    1051191021985

    Income Tax - Residency

    1051191045767

    Income tax - Residency

    1051191597411

    Transition to retirement income stream

    1051191608539

    Transition to retirement income stream

    1051191632904

    Exempt current pension income

    1051192429456

    Genuine redundancy payment

    1051192910283

    Deductible amount and foreign pensions

    1051192925251

    Sale of depreciating asset

    1051193166223

    Deductibility - Gifts Provided to Employees of Partnership

    1051193753035

    GST and a supply from a resident to a non-resident

    1051193819041

    Deductions - expenses incurred by director/shareholder

    1051193897765

    Deduction for company rent of office

    1051193917113

    Non-commercial losses

    1051194458197

    Genuine redundancy

    1051194471025

    CGT- Main Residence Exemption

    1051194628931

    Interim Dividends

    1051194669932

    Capital gains tax - small business concessions

    1051194729073

    Employment termination payments

    1013137539297

    Return of capital

    1013140628927

    GST and Refund of a Security Deposit

    1013140974573

    Supply of Input Taxed Residential Premises

    1051183548477

    Sale of property

    1051183579012

    Residency

    1051187651740

    Transition to retirement income stream

    1051189211024

    Work Related Expenses - Relocation Costs

    1051189353670

    Assessability of compensation payment and deductibility of legal

    1051189383387

    Capital gains tax (CGT) - majority underlying ownership

    1051189661980

    GST and request for the Commissioners discretion to refund overpayment

    1051189911963

    Commissioner's discretion for non-commercial losses

    1051190966176

    Personal Services Income

    1051191473701

    Income tax exemption

    1051192045063

    Income Tax Exemption

    1051192072135

    Military Superannuation - Election

    1051192126036

    Death Benefit - Interdependency

    1051192668837

    Transition to retirement income stream

    1051192675616

    Deductible amount of foreign pension

    1051192734121

    Capital Gains Tax - Subdivision of land - Income vs Capital

    1051192796710

    Lump Sum Payments

    1051193026871

    GST and sale by mortgagee in possession

    1051193065636

    CGT Event E2

    1051193321820

    International - Residency

    1051193386710

    Capital gains tax - deceased estate - Commissioner's decision to extend the two

    1051193569422

    Military Superannuation - Election

    1051193908221

    Assessable Income - Grant Funding

    1051193931044

    Foreign source income

    1051193933384

    Expenses - Self-Education

    1051193976261

    Death benefits- interdependancy

    1051193992763

    GST and Feed In Tariff (FiT) Support Payments

    1051194252408

    Property development - Abandoned at an early stage

    1051194441350

    Special zone tax offset

    1051194526961

    Assessability of interest

    1051194706129

    Assessability of your lump sum compensation payment

    1051194749337

    Subdivision and sale of farming land.

    1051194778525

    Residency and leaving Australia

    1051194779213

    Superannuation death benefits

    1051194786894

    Capital Gains Tax - deceased estate - 2 year extension

    1051194932070

    Temporary residency and foreign source capital gains.

    1051195048395

    Lump sum payment from a foreign superannuation fund

    1051195082428

    CGT - Deceased Estate - 2 year exemption

    1051195136436

    CGT - K3 Event

    1051186152624

    Foreign source income

    1051186312479

    Foreign employment income

    1051186487517

    Legal expenses

    1051186901050

    Work related expenses

    1051187190539

    Foreign life policy

    1051187201991

    Foreign life policy

    1051187279626

    Income tax - exemption from income tax

    1051187537572

    Trusts - Memorial trust - superannuation death benefit - excepted trust income

    1051187539023

    Tax treatment of insurance proceeds

    1051187815357

    Present entitlement to Deceased Estate income

    1051226500088

    Accelerated depreciation of fencing assets

    1013081157867

    GST and a major development project

    1051178366934

    GST and security deposits

    1051181291651

    Personal services income alienation rules

    1051184642632

    Adoption of foreign income year basis for returning foreign income

    1051185288854

    Repayment of income to employer

    1051185625933

    Goods and services tax and medical alert devices

    1051186046858

    Capital Gains Tax - Roll-overs

    1051186582875

    Goods and services tax (GST) importation of car parts

    1051186922060

    Am I in business - boat charter

    1051187027075

    Superannuation lump sum

    1051187043593

    Sovereign Immunity

    1051187172888

    Capital gains tax - Receivers - Application of Section 254

    1051187275611

    Self-education expenses

    1051187304419

    Capital gains tax - main residence exemption

    1051187307554

    Capital gains

    1051187423653

    Rental property

    1051187548311

    Self-education expenses

    1051187559572

    Capital Gains Tax - deceased estate - 2 year extension

    1051187600081

    Capital gains tax - main residence exemption

    1051187975401

    Deceased estate and capital gains

    1051188219053

    Australian pension

    1051188221171

    CGT - Deceased Estate - 2 year extension

    1051188246203

    Australian pension

    1051188815455

    CGT - make good payment

    1051241658656

    Division 7A Income Tax Assessment Act 1936

    1012902300867

    Lease of capital

    1012902401607

    Lease of capital

    1012907937502

    Lease of capital

    1012919082994

    Lease of capital

    1012926730945

    Lease of capital

    1012926741271

    Lease of capital

    1012932513087

    Lease of capital

    1012932876516

    Lease of capital

    1012932898730

    Lease of capital

    1013051180714

    Lease of capital

    1013053691390

    Lease of capital

    1013062229446

    Lease of capital

    1013067809119

    Lease of capital

    1013067810789

    Lease of capital

    1013072778847

    Lease of capital

    1013072779499

    Lease of capital

    1013114971737

    Gambling income - Sporting activities

    1013122798124

    Lease of capital

    1013124513563

    Lease of capital

    1013126248985

    GST and apportionment methodology

    1013134252702

    Lease of capital

    1013137516330

    Lump sum payments - Australian resident period

    1013138799893

    Financing and Servicing Agreement

    1013140591927

    Renovation of residential premises

    1051178318683

    GST and Other Health Services

    1051184787063

    Leasing of residential property by trustees to beneficiaries of family trusts

    1051185756328

    Capital gains tax - Commissioner's discretion

    1051186538659

    Interest earned on children's accounts

    1051186797836

    Commissioner's discretion

    1051187092470

    Rental property deductions

    1051187259739

    Small business entity concessions

    1051187260143

    GST and the export of goods

    1051187331130

    Capital gains tax and absolute entitlement

    1051187590693

    Early Stage Innovation Company (ESIC)

    1051187597334

    Departure from benchmark rule

    1051187645844

    Goods and Services Tax (GST) and sales of medical devices

    1051187711274

    Extension of time

    1051187964071

    Extension of time

    1051187969443

    CGT - disposal - mere realisation

    1051188145596

    GST and disposal of subdivided land as capital assets

    1051188176511

    Extension of time to acquire a replacement asset

    1051188199043

    Application of the above average special professional income tax provisions

    1051188200843

    Whether the body corporate is a small business entitled to company tax rate

    1051188320457

    Sale of property subject to lease incentive

    1051188350859

    Employment termination payment

    1051188604574

    Payments made by an entity to a certain government authority (GA)

    1051188905823

    Non-commercial losses

    1051189057975

    GST and refund of GST

    1051189145272

    GST and enterprise

    1051189303365

    Non Resident Withholding Tax

    1051189936199

    Transfer of ownership of interest in forestry managed investment scheme

    1051190029232

    Specific illness lump sum benefit payment

    1051190265656

    Assessable income - harvest proceeds received from a forestry interest owned by a subsequent participant

    1051190403141

    Capital gains tax - replacement asset rollover - extension of time

    1051228950773

    Capital gains tax - pre-CGT goodwill

    1013061548728

    GST and supplies of services made to a non-resident but provided to another

    1013103360844

    GST enterprise and ride-source driving

    1013135331182

    Lump sum transfer into superannuation fund

    1013139525791

    GST and supplies made by a non-resident to a resident

    1051178885670

    Rehearsal clothing

    1051179880286

    Am I carrying on a business - can I claim certain deductions

    1051181940000

    Trading stock

    1051182372199

    Capital Gains Tax - Replacement Asset Rollover

    1051185842398

    23AG - Government Authority

    1051186335612

    Deductibility of work related legal expenses

    1051186431759

    Small Business Concessions - Active Assets Test - Company Shares - 80% Rule

    1051187189352

    GST and beverage

    1051187220603

    Self education expenses

    1051187285395

    Foreign source income

    1051187883871

    Capital Raising

    1051187942328

    Timing of deduction and CGT event A1

    1051188303303

    GST and Training Courses

    1051188351047

    Residency

    1051188672712

    Residency

    1051188850263

    Capital Gains Tax

    1051188862047

    CGT - majority underlying interests

    1051188925385

    Income Tax Issues; Mutuality Principle

    1051188973181

    Capital gains tax - deceased estate -discretion to extend the two year period

    1051189000250

    Military Superannuation - Election

    1051189006203

    Capital Gains Tax

    1051189177216

    Residency

    1051189188464

    Capital gains tax - deceased estate -discretion to extend the two year period

    1051189532257

    Assessable income

    1051189574355

    Income Tax: Small business entity

    1051189580339

    Trading stock

    1051189770940

    Capital Gains Tax - Deceased Estate

    1051189814729

    Deductibility of accommodation expenses

    1051189852870

    CGT - deceased estate - extension of two year exemption

    1051189979183

    Change of ownership and control of a company held by a trust

    1051190059569

    Foreign employment income

    1051190115588

    Doctrine of sovereign immunity

    1051190263861

    Small business capital gains tax concessions

    1051190537126

    Deductibility of personal superannuation contributions

    1051190580865

    Non-commercial business losses and the Commissioner's discretion

    1051190694586

    Goods and services tax (GST) and sale of new residential premises

    1051190904909

    Capital gains tax

    1051190907408

    Residency

    1051190933113

    Character of assets

    1051190952718

    Whether a PDV offset is income

    1051191010899

    Assessability of a foreign pension.

    1051191111519

    Depreciation

    1051191176607

    GST and frozen ingredients packaged for making smoothies

    1051191185664

    Lump Sum Payment

    1051191338825

    Lump sum payment from a foreign superannuation fund

    1051191377586

    WRE - self-education expenses

    1051191388825

    Early Stage Innovation Company qualification

    1051191412933

    Capital gains tax and deceased estate

    1051191520750

    Non-commercial losses

    1051191548852

    GST and supply of an interest to a derivative to a non-resident

    1051191661738

    Travel Expenses - Home to Work

    1051191687285

    Assessability of lump sum compensation payment

    1051191709308

    Work related self-education expense

    1051191880371

    Trusts: Fixed Entitlements

    1051192022180

    GST and sale of property

    1051192045894

    Death benefit

    1051192064866

    Am I in business- vessel charter?

    1051192134587

    Easement

    1051192184821

    Capital gains tax - deceased estate -discretion to extend the two year period

    1051192532330

    Goods and Services Tax (GST) and sales of medical appliances

    1051192722318

    The deductibility of income protection insurance

    1051192829945

    Non-commercial losses

    1051193170954

    Application of Capital Gains Tax (CGT) when subdividing a Pre-CGT asset.

    1051193527139

    Am I in business - Hobby farm

    1051193778589

    GST Treatment of Product X and other items you import

    1051194867383

    Self-education expenses

    1051215905757

    GST and decreasing adjustment

    1013079974998

    GST and the supply of sub-contracted services to a non-resident

    1013139941993

    No creditable acquisition when funding education courses

    1051180438334

    Capital gains tax consequence of an assignment of partnership interest

    1051182892809

    Whether the disposal of land is on revenue account

    1051184343350

    Interest deductibility of privately borrowed funds on lent to trust

    1051186876936

    Employee Share Scheme

    1051187813624

    Preference shares

    1051189909027

    Small business concessions

    1051190291598

    Preference shares

    1051190359831

    Preference shares

    1051190382109

    Preference shares

    1051190624975

    Military Superannuation - Election

    1051190665038

    Preference shares

    1051190682913

    Preference shares

    1051190718783

    Preference shares

    1051190741246

    Preference shares

    1051190753351

    Preference shares

    1051190765213

    Preference shares

    1051190780770

    Preference shares

    1051190789777

    Preference shares

    1051190798101

    Preference shares

    1051190815849

    Preference shares

    1051190831672

    Preference shares

    1051190839634

    Preference shares

    1051191021985

    Income Tax - Residency

    1051191045767

    Income tax - Residency

    1051191597411

    Transition to retirement income stream

    1051191608539

    Transition to retirement income stream

    1051191632904

    Exempt current pension income

    1051192429456

    Genuine redundancy payment

    1051192910283

    Deductible amount and foreign pensions

    1051192925251

    Sale of depreciating asset

    1051193166223

    Deductibility - Gifts Provided to Employees of Partnership

    1051193753035

    GST and a supply from a resident to a non-resident

    1051193819041

    Deductions - expenses incurred by director/shareholder

    1051193897765

    Deduction for company rent of office

    1051193917113

    Non-commercial losses

    1051194458197

    Genuine redundancy

    1051194471025

    CGT- Main Residence Exemption

    1051194628931

    Interim Dividends

    1051194669932

    Capital gains tax - small business concessions

    1051194729073

    Employment termination payments

    1013137539297

    Return of capital

    1013140628927

    GST and Refund of a Security Deposit

    1013140974573

    Supply of Input Taxed Residential Premises

    1051183548477

    Sale of property

    1051183579012

    Residency

    1051187651740

    Transition to retirement income stream

    1051189211024

    Work Related Expenses - Relocation Costs

    1051189353670

    Assessability of compensation payment and deductibility of legal

    1051189383387

    Capital gains tax (CGT) - majority underlying ownership

    1051189661980

    GST and request for the Commissioners discretion to refund overpayment

    1051189911963

    Commissioner's discretion for non-commercial losses

    1051190966176

    Personal Services Income

    1051191473701

    Income tax exemption

    1051192045063

    Income Tax Exemption

    1051192072135

    Military Superannuation - Election

    1051192126036

    Death Benefit - Interdependency

    1051192668837

    Transition to retirement income stream

    1051192675616

    Deductible amount of foreign pension

    1051192734121

    Capital Gains Tax - Subdivision of land - Income vs Capital

    1051192796710

    Lump Sum Payments

    1051193026871

    GST and sale by mortgagee in possession

    1051193065636

    CGT Event E2

    1051193321820

    International - Residency

    1051193386710

    Capital gains tax - deceased estate - Commissioner's decision to extend the two

    1051193569422

    Military Superannuation - Election

    1051193908221

    Assessable Income - Grant Funding

    1051193931044

    Foreign source income

    1051193933384

    Expenses - Self-Education

    1051193976261

    Death benefits- interdependancy

    1051193992763

    GST and Feed In Tariff (FiT) Support Payments

    1051194252408

    Property development - Abandoned at an early stage

    1051194441350

    Special zone tax offset

    1051194526961

    Assessability of interest

    1051194706129

    Assessability of your lump sum compensation payment

    1051194749337

    Subdivision and sale of farming land.

    1051194778525

    Residency and leaving Australia

    1051194779213

    Superannuation death benefits

    1051194786894

    Capital Gains Tax - deceased estate - 2 year extension

    1051194932070

    Temporary residency and foreign source capital gains.

    1051195048395

    Lump sum payment from a foreign superannuation fund

    1051195082428

    CGT - Deceased Estate - 2 year exemption

    1051195136436

    CGT - K3 Event

    1051195242679

    Genuine redundancy payments

    1051195258231

    CGT - disposal - different ownership interests

    1051195353086

    Deduction for transfer duty

    1051195665476

    Foreign sourced income and rental income.

    1051195964998

    Fringe benefits tax

    1051196278180

    Sale of property and GST

    1051196382674

    Deductibility of legal fees

    1051196677085

    Sale of vacant land

    1051197018251

    Compensation

    1051197111766

    Genuine redundancy payment

    1051197400455

    Part IVA

    1051197613390

    CGT - main residence exemption

    1051197733933

    WRE-Vehicle expenses

    1051197775466

    Deductibility of travel and accommodation expenses for an employer/employee

    1051197778387

    Early Stage Innovation Company

    1051198006799

    Commissioner's discretion under subsection 103A(5) of the Income Tax

    1051198045405

    CGT - deceased estate - 2 year discretion

    1051198238164

    The deductibility of legal expenses

    1051198307580

    Non-commercial Losses - Commissioner's Discretion: Lead Time

    1051198328967

    Capital Gains Tax - Main Residence - 2 year extension

    1051198343482

    Loan Interest deductions and depreciable asset deductions

    1051198417225

    GST and medical appliances

    1051198425309

    Non-commercial losses

    1051198837734

    CGT - small business concessions - extension of asset replacement period

    1051232783862

    Section 117(1)(a) and 117(1)(b) of the Income Tax Assessment Act 1936?

    1051235243923

    GST and supply of online course

    1051238644660

    Early Stage Innovation Company

    1051248702526

    GST and accommodation

    1011988512882

    Syrups

    1013067445204

    Income Tax Exemption under items 1.3 and or 1.7 and FBT rebatable status

    1013137027872

    GST and extra-curricular programs provided to children in child care centres

    1051177818379

    Residency

    1051179820560

    Employee Share Schemes (ESS): Consequences for employer

    1051184710675

    Employee Share Scheme: Consequences for Trustee of the employee share trust

    1051184914384

    Sovereign Immunity

    1051186480889

    GST and Native Title Rights

    1051187202965

    Withholding tax exemption

    1051188199796

    Income Tax - Proposed Demerger

    1051189007222

    Commissioner's discretion under subsection 103A(5) of the Income Tax

    1051189172211

    Supply of a going concern

    1051189987387

    GST and supply of smoothies

    1051190876740

    Employee share scheme

    1051191236508

    International - Residency

    1051191273809

    Employee Share Schemes

    1051191685127

    Capital Gains Tax - Retirement Exemption

    1051192052053

    Transition to retirement income stream

    1051192078633

    Fuel tax Credits

    1051192465241

    Deductions for depreciable assets

    1051192624080

    Are you in business

    1051192721815

    Fringe benefits tax and income tax treatment of reimbursements

    1051192794454

    Transition to retirement income streams

    1051193279392

    FBT - Exempt benefits: work related items - portable electronic device

    1051193327000

    International - Residency

    1051193375228

    Deductable loss from an isolated transaction under section 8-1 of ITAA 1997

    1051193828066

    Residency status

    1051193948378

    Loss transfer and asset roll-over under Division 310 of the Income Tax

    1051193963322

    Trust income

    1051194071870

    CGT Extension

    1051194256348

    CGT - small business concessions

    1051194637878

    CGT - Main Residence Exemption

    1051194783577

    Strata Title Subdivision

    1051194835196

    Determination of the deductible amount of UPP

    1051194968545

    Military Superannuation - Election

    1051195207072

    Early Stage Innovation Company ESIC status

    1051195211196

    Income v Capital

    1051195236533

    Early Stage Investment Company (ESIC)

    1051195317217

    Goods and Services Tax (GST) meaning of premises where food is supplied

    1051195346554

    GST on food additives

    1051195363517

    Capital Gains Tax - Small Business Concessions - extension of time

    1051195420237

    GST and out of court settlements

    1051195430888

    Assessable income

    1051195450684

    Work related expenses - travel - accommodation

    1051195461712

    Deceased Estate - Main residence exemption

    1051195489129

    Military Superannuation - Election

    1051195607074

    Supply of a going concern

    1051195629587

    Am I in business

    1051195633078

    Trading Stock Valuation

    1051195675163

    Employment termination payments

    1051195693372

    Not for profit organisation income tax exemption and fringe benefits rebate

    1051195797799

    Non-commercial losses

    1051195908972

    GST and supply of flavoured syrups

    1051196037498

    CGT - small business concessions - replacement asset - extension of time

    1051196191304

    Capital Gains Tax

    1051196199022

    Work related expenses

    1051196223458

    FBT - Exempt benefits: work related items - portable electronic device

    1051196236537

    Income Tax Exemption - Sporting Clubs

    1051196316698

    Rental Property - interest deduction

    1051196396889

    Capital gains tax

    1051196536325

    Sovereign Immunity

    1051196556981

    Early Stage Innovation Company

    1051196564507

    FBT - Exempt benefits: work related items - portable electronic device

    1051196696599

    CGT -Transfer of shares under a Will - 'new owner' of underlying pre-CGT assets

    1051196820593

    Early Stage Innovation Company

    1051197035587

    GST and the sale of real property

    1051197076202

    Employee share scheme and loan arrangement

    1051197100638

    Residency

    1051197102647

    Living allowance

    1051197283363

    CGT - Deceased estate - Main residence exemption 2 year extension

    1051197340463

    Adjusted Taxable Income

    1051197417750

    Off market share buy-back of Redeemable Preference Shares

    1051197453727

    Off market share buy-back of Redeemable Preference Shares

    1051197624762

    Residency and foreign income

    1051197801278

    Capital Gains Tax - Small business concessions - Extension of replacement asset

    1051197847716

    Capital Gains Tax

    1051197863416

    Capital gains tax - deceased estate - Commissioner's decision to extend the two

    1051198008886

    substantial continuity of ownership test

    1051198217034

    CGT - deceased estate -discretion to extend the two year period - main residence

    1051198226273

    Capital Gains Tax

    1051198390178

    Non-commercial losses

    1051198522494

    CGT Main Residence Exemption

    1051198637796

    Administration - tax obligations

    1051198638517

    Residency

    1051198643118

    Residency

    1051198792663

    Genuine redundancy

    1051198808806

    Deceased estate exemption for Capital Gains Tax

    1051198809594

    Work related self education expenses

    1051198815023

    FBT commercial parking station

    1051198878313

    Interest Deduction under section 8-1

    1051198894237

    Assessability of income and residency

    1051198922107

    Capital gains tax - 50% CGT Discount

    1051199012011

    Income Tax implications of proposed sale of business

    1051199085189

    Genuine redundancy payments

    1051199117353

    Capital gains tax

    1051199163679

    Residency

    1051199301606

    Income Tax - Capital Gains Tax

    1051199455065

    Assessable income - insurance policy lump sum payment

    1051199533422

    Commissioner's discretion

    1051199655165

    Superannuation death benefit- applicable fund earnings

    1051199739679

    Property - subdivision - carrying on a business - profit making undertaking -

    1051199763346

    Capital Raising

    1051199769724

    In relation to your residency status

    1051199773260

    Trust income and present entitlement

    1051199811116

    Work related expenses - accommodation

    1051199853607

    Non-commercial losses- Commissioner's discretion: special circumstances

    1051199872757

    Lump sum from foreign life policy

    1051199886631

    Exemption from taxation on interest and dividends income in Australia.

    1051199923451

    To the taxation of interest and dividends income in Australia.

    1051199941842

    GST and property subdivision

    1051199971108

    Capital gains tax - deceased estate

    1051199993877

    Residual Benefits: Otherwise Deductible Rule

    1051200112542

    Foreign source income

    1051200139667

    GST and specialist disability services

    1051200247400

    Goods and services tax (GST)

    1051200359881

    Fringe benefits tax - compulsory uniforms

    1051200425675

    Assessability of foreign sourced income

    1051200460772

    The deductibility of legal expenses

    1051200521738

    Work related travel and self education expenses

    1051200531318

    Deductibility of personal superannuation contributions - 'Maximum earnings as an

    1051200558842

    Foreign realisation events

    1051200559618

    Capital gains tax (CGT) - small business concessions - CGT small business 50%

    1051200562619

    Lump sum payment from a foreign superannuation fund

    1051200631113

    Capital gains tax (CGT) - small business concessions - CGT small business

    1051200691326

    The taxation of interest and dividends income in Australia

    1051200764533

    Home Office Deduction

    1051200875057

    Employment termination payments

    1051200899339

    Deceased Estate

    1051200924284

    Non-commercial Losses- Grouping

    1051200932371

    Active asset test

    1051200953638

    Assessability of insurance payout.

    1051200965483

    Excepted person status

    1051201058474

    GST and property

    1051201086747

    Trust resettlement

    1051201125943

    Capital Gains Tax# Main residence exception

    1051201152982

    Trust resettlement

    1051201156088

    Deceased estate - capital gains tax

    1051201216054

    Lump sum payment from a foreign fund

    1051201405406

    Deductibility of undeducted purchase price of a foreign pension or annuity

    1051201422761

    Rollover relief on securities lending arrangements

    1051201490652

    Net Medical Expenses Tax Offset

    1051201704217

    Securities lending agreements

    1051201917909

    CGT - beneficial ownership

    1051202035491

    Assessability of superannuation made in favour of local Government Administrators

    1051202041595

    Foreign Source Income

    1051202108400

    Small business concessions

    1051202122480

    Car fringe benefit - deemed to be available for private use

    1051202130113

    Capital gains tax - main residence - 2 year exemption

    1051202224629

    Early Stage Innovation Company

    1051202307685

    deductions for expenses

    1051202314224

    CGT concessions for small business

    1051202329825

    The taxation of interest and dividends income.

    1051202363101

    The taxation of interest and dividends income in Australia

    1051202369394

    GST and supply of health services

    1051202377861

    In relation to your residency for tax purposes

    1051202453897

    Charity tax concessions

    1051202574920

    in relation to your residency status for tax purposes

    1051202588479

    Capital gains tax - small business concessions - 15-year exemption

    1051202594528

    Residency

    1051202613080

    In relation to the zone tax offset

    1051202722988

    GST and supply of consulting services to a non-resident

    1051202816069

    Small business concessions

    1051202847493

    Early Stage Innovation Company

    1051202900260

    Assessability of lump sum compensation payment

    1051202930604

    Assessability of lump sum compensation payment

    1051202986417

    Residency

    1051203016358

    PAYG Withholding - Volunteers

    1051203152662

    Whether a CGT event happens upon the proposed conversion of shares

    1051203198291

    Capital gain tax - Deceased estate - Main residence exemption

    1051203407260

    Tax offset - medical expenses

    1051203452314

    Capital gain tax - small business concessions - 15-year exemption

    1051203511663

    Tax treatment of liquidator distributions

    1051203530099

    CGT - deceased estate - 2 year extension

    1051203606445

    In-house Property Fringe Benefit

    1051203617193

    Residency

    1051203652063

    Income versus Capital

    1051203690461

    Tax treatment of liquidator distributions

    1051203690825

    Residency

    1051203782088

    Capital Gains Tax - Main residence exemption - Occupancy as soon as practicable

    1051203860185

    Subdivision 768-G of the Income Tax Assessment Act 1997 (ITAA 1997)

    1051203884074

    Income Tax - Small Business Concessions - Active Asset

    1051204015622

    Residency and assessable income

    1051204022716

    Your residency status

    1051204031202

    Transition to retirement income stream

    1051204050732

    Lump sum transfer from a foreign superannuation fund

    1051204055360

    Exempt current pension income

    1051204219493

    Country A pension

    1051204410830

    GST and subdivision and sale of property

    1051204531327

    Assessability of pension income

    1051204834458

    Loan interest deductibility

    1051205139414

    Exempt income

    1051205157227

    Self-education expenses.

    1051205202345

    CGT - main residence - deceased estate

    1051205299162

    PAYG Withholding - Employee or Contractor

    1051205409293

    Income versus Capital

    1051205440145

    Capital gains tax - main residence exemption

    1051205526473

    Whether a CGT event happens

    1051205577236

    Capital gains tax and the main residence exemption

    1051205629868

    GST and employer payments to a training fund

    1051205733469

    Your residency status

    1051205814218

    Non-commercial losses- Commissioner's discretion: special circumstances

    1051205846278

    Whether the company is entitled to the Small Business Restructure Roll-over relief

    1051206430150

    Capital gain tax - Deceased estate - Main residence exemption

    1051231021278

    Disposal of assets

    1051235461703

    GST and security deposit

    1051240519430

    GST and security deposit

    1051249859751

    Assessability of annual emoluments

    1051254776074

    Fringe benefits tax - Housing benefits - other

    1013004556900

    Trustee of a bankrupt estate and capital gain tax as a result of the sale of property

    1051186947829

    Residency

    1051186960757

    Residency

    1051190253645

    Property development

    1051190914534

    Deductible employer contributions

    1051190976889

    Residency

    1051191566214

    Proposed sale of property

    1051192109726

    GST and fresh chilled baby and toddler food

    1051193517468

    Fringe Benefits Tax: car benefit

    1051194860366

    Frankable distribution

    1051195449936

    Application of the rules in Part X and Division 770 of the ITAA 1936

    1051196543211

    GST and the valuation date for margin scheme purposes

    1051198578301

    Superannuation Guarantee

    1051199502390

    PAYG Withholding

    1051199785495

    Income Tax exemption

    1051200095797

    GST and nominal consideration

    1051200807984

    GST and sale of property

    1051200888701

    GST and supply of services to non-resident

    1051200902544

    Deductions - work related expenses - travel

    1051201054865

    Legal expenses

    1051201090098

    Obligations of trustee in bankruptcy

    1051201587505

    Request for the Commissioner to extend the 2 year period.

    1051202007488

    Capital Gains Tax (CGT) - Small Business Concessions - Retirement Exemption

    1051202050234

    Status of the Worker

    1051202096201

    Capital Gains Tax (CGT) - Small Business Concessions - Retirement Exemption

    1051202145107

    Capital Gains Tax - main residence exemption

    1051202153512

    Deduction for deferred stamp duty

    1051202188815

    Superannuation income stream payment

    1051202389041

    Death Benefit - Interdependency

    1051202561792

    Frankable distribution

    1051202907852

    Capital gains tax - small business concessions

    1051202969454

    Employee Share Scheme

    1051203092456

    Status of the Worker

    1051203146302

    Capital gains tax

    1051203214481

    Capital raising and non-share dividends

    1051203376937

    GST supply of a right and mixed supply

    1051203571230

    Capital gains tax and deceased estate - 2 year extension

    1051203758791

    Capital gains tax exemption and building a dwelling

    1051204063402

    Foreign Income Tax Offset

    1051204238923

    Am I in business - letting rental properties

    1051204604878

    GST and your supply of physiotherapy services

    1051204640225

    Capital gains tax - trauma insurance proceeds

    1051204641848

    Strata Title Subdivision

    1051204656238

    Non-commercial losses- Commissioner's Discretion: Special Circumstances

    1051204664218

    Assessable income: government grant

    1051204671766

    Assessability of locally engaged staff member income

    1051204692721

    Transfer of stratum units

    1051204796119

    Goods and services tax and property

    1051204812776

    Foreign Income Tax Offset

    1051204949250

    Deductibility of Personal Super Contributions

    1051205093486

    Capital Gains Tax - marriage breakdown

    1051205157149

    Deduction for personal superannuation contribution

    1051205238956

    Main residence exemption

    1051205276396

    Deductibility of personal superannuation contributions

    1051205290649

    Present entitlement

    1051205293664

    Assessable Income from rental of property

    1051205458576

    Car Fringe Benefit

    1051205465206

    Government assistance payments - Hardship payments

    1051205496510

    Pre-CGT asset - Majority underlying interest

    1051205744691

    Lump sum in arrears tax offset

    1051205786731

    Superannuation death benefits payments

    1051205799696

    Superannuation death benefits payments

    1051205840514

    Your residency status.

    1051205914237

    Capital gains tax - deceased estate - two year extension

    1051206013822

    Division 855 of the ITAA 1997 and Taxable Australian Real Property

    1051206190442

    Fuel tax credits

    1051206209548

    Small Business Concessions Intangible Active Asset Look-through Earnout

    1051206356191

    CGT- Disposal of asset

    1051206406558

    Fringe Benefits tax - otherwise deductible rule

    1051206409755

    Registration for Goods and Services Tax (GST) and sale of property

    1051206439371

    Business - Property subdivision

    1051206590048

    Availability of deduction for loss of the acquisition cost of an asset

    1051206949203

    Taxation of superannuation death benefits- interdependency

    1051206950617

    Sale of private place of residence

    1051207170822

    Capital gains tax

    1051207193432

    Capital Gains Tax - deceased estate

    1051207199972

    Goods and Services Tax (GST) and sale of property

    1051207201340

    Lump sum compensation payment

    1051207324317

    Commissioner's discretion to extend two year time limit

    1051207398459

    GST and decreasing adjustment

    1051207445362

    GST and sale of real property

    1051207459093

    Payments received from contract - Revenue or Capital

    1051207481540

    Determination of the deductible amount of undeducted purchase price (UPP)

    1051207640727

    Residency

    1051207686752

    Foreign employment income

    1051207766660

    Sale of Property

    1051207894410

    Deductible employer contributions

    1051207896776

    Transition to retirement income streams

    1051207924026

    Determination of the deductible amount of undeducted purchase price (UPP)

    1051208061308

    Deductibility of personal superannuation contributions

    1051208076425

    GST and sale of property

    1051208101234

    Transition to retirement income streams

    1051208245951

    GST and entitlement to input tax credits

    1051208258267

    Superannuation income stream payment

    1051208296032

    GST and supply of marketing services to non-resident

    1051208385134

    Residency status

    1051208486023

    Your residency status

    1051208551301

    Not For Profit - Exemption from Income Tax

    1051208606990

    Capital Gains Tax - main residence

    1051208621288

    Early Stage Innovation Company

    1051208836963

    Commissioner's discretion

    1051208863600

    Residency

    1051209009739

    GST and medical aids

    1051209074650

    Fringe benefits tax: Approved worker entitlement fund

    1051209074770

    Foreign life policies and foreign super fund

    1051209106882

    Business - deduction - licencing distributorship fee

    1051209107801

    Your worker's compensation payment

    1051209187956

    ESIC Principles Based Test

    1051209189738

    Medical expenses Tax offset

    1051209292414

    Lump sum payment from a foreign fund

    1051209393134

    the adoption of foreign income year basis for returning foreign income

    1051209465997

    Self-education expenses

    1051209488789

    Compensation receipt - capital gain - CGT exemption - discount capital gain

    1051209547629

    Capital gains tax - call options - disposal - date of capital gains tax event

    1051209567730

    Interest' under subsection 128A(1AB) of the ITAA 1936

    1051209682823

    Absolute entitlement and main residence exemption

    1051209908791

    travel and accommodation costs

    1051209948546

    CGT Rollover Relief

    1051210028188

    Work related expenses

    1051210215287

    Tax exempt status of a sporting club

    1051210227350

    Tax treatment of lump sum payment

    1051210545266

    GST and a supply of sales representative services to non-residents

    1051210628748

    Capital gain tax

    1051210947491

    Your residency status for tax purposes

    1051242386180

    GST and agency

    1051253506934

    GST and attribution

    1051191063616

    Lease Residual Values - Lease Shortfall payments - General deductions

    1051196538045

    Tax treatment of invalidity pensions

    1051197308378

    Military Superannuation - Election

    1051198339800

    Income Tax - Property Development

    1051201730328

    Capital gains tax - small business concessions

    1051201927018

    Assessability of lump sum payment

    1051201962946

    Military Superannuation - Election

    1051202469251

    Tax treatment of invalidity pensions

    1051202946977

    Employee Share Plan

    1051203569696

    Small business relief - 15 year exemption

    1051203748468

    Small business relief - 15 year exemption

    1051204136908

    Capital Gains Tax - sale of royalties

    1051206127816

    Assessability of Australian sourced pension

    1051206851513

    Self education expenses

    1051207617537

    Superannuation income stream payment

    1051207678847

    Superannuation income stream payment

    1051207682854

    Fringe Benefits Tax

    1051207777912

    Foreign loss

    1051208012541

    Superannuation income stream payment

    1051208315474

    Superannuation income stream payment

    1051208421419

    Fringe benefits tax: car fringe benefits

    1051208453411

    Capital gains tax

    1051208470276

    Superannuation income stream payment

    1051208513078

    Superannuation income stream payment

    1051208840178

    Income Tax - Capital Gains Tax - Small Business Concessions

    1051208972673

    GST and input tax credit and out of court settlement

    1051209163281

    Deductibility of business expenses under section 8-1 of the Income Tax

    1051209323669

    Income Tax: Capital gains tax: Subdivision of Land

    1051209406287

    Deductibility of self-education expenses.

    1051209565049

    Crowdfunding

    1051209580759

    Capital Gains Tax - Deferring inclusion of income until after settlement

    1051209646369

    GST and the supply of community care services

    1051209890341

    Status of a Liechtenstein Foundation

    1051209937398

    Lump sum payment from a foreign superannuation fund

    1051209952660

    Property subdivision - carrying on a business - profit making undertaking

    1051210113428

    Treatment of compensation payments

    1051210257301

    GST and enterprise

    1051210501026

    FBT - packaging school fees of the children of overseas employees

    1051210563293

    Personal superannuation contributions deduction

    1051210717944

    Capital gains tax - deceased estate - Commissioner's discretion to extend the two year

    1051210849465

    Personal Services Income

    1051211045103

    Loss of investment funds

    1051211147595

    Personal Services Income

    1051211154329

    Capital Gains Tax: goodwill of ceased business

    1051211173031

    Capital gains tax

    1051211211309

    Income Tax Implications of the Potential Sale of Property

    1051211283510

    Capital gains tax

    1051211348812

    Deductibility of Legal Expense

    1051211362532

    Goods and services tax (GST) and registration

    1051211392450

    CGT - marriage breakdown rollover

    1051211404240

    Division 615 Roll-over

    1051211464284

    Capital Gains Tax - deceased estate

    1051211537719

    Employee Share Scheme Reporting Obligations

    1051211538585

    Income Tax - CGT - Involuntary disposal of land - Resumption and Revocation of pre-

    1051211603847

    Acquisition Date of Bonus Shares

    1051211673234

    GST and leasing of land

    1051211746503

    Death benefit

    1051211791251

    FBT - Car Fringe Benefits

    1051211796305

    GST and Division 81 fees and charges

    1051211827625

    Capital gains tax - property - subdivision - carrying on a business - profit making

    1051211840839

    GST and supply of a beverage

    1051211932972

    Meaning of the term 'Discretionary Trust' for the purpose of section 328-125 of the

    1051211974801

    Net Medical Expenses Tax Offset

    1051211997031

    GST and supply of services to a non-resident company

    1051212058140

    Trust - section 99 and small business CGT concessions

    1051212058877

    Capital gains tax - extension of time to obtain replacement asset

    1051212199128

    Deceased estate- capital gains - non-resident beneficiary

    1051212199277

    Capital gains tax

    1051212203849

    Trust income - taxed at special rates - section 99A.

    1051212226602

    Work related expenses

    1051212282160

    GST and a supply of online dating services to Australian consumers

    1051212360436

    Capital Gains Tax

    1051212489307

    Assessability of lump sum compensation payment

    1051212527422

    Meaning of the term 'Discretionary Trust' for section 328-125 of the ITAA 1997

    1051212560065

    Meaning of the term 'Discretionary Trust' for section 328-125 of the ITAA 1997

    1051212692239

    Capital Gains Tax - deceased estate - 2 year exemption

    1051212702081

    Capital gains tax - deceased estate - Commissioner's discretion two year period

    1051212722478

    Non-commercial Losses Commissioner's Discretion - <$250#000 Lead time

    1051212864962

    Income tax treatment of expense payment fringe benefits

    1051212905333

    Capital gains tax - main residence exemption

    1051212956063

    Income tax: Capital Gains

    1051213003587

    Death benefits dependant - interdependency relationship

    1051213021098

    Deceased estate and the extension of the 2 year main residence exemption period

    1051213141540

    Deductibility of legal expenses

    1051213277485

    Residency status for tax purposes

    1051213353375

    Tax treatment of superannuation benefits

    1051213374538

    GST and invoicing services

    1051213375995

    Rental property - repairs

    1051213389986

    Residency status for tax purposes

    1051213392630

    Residency status for tax purposes

    1051213415652

    Capital Gains Tax - deceased estate

    1051213844508

    Main residence exemption

    1051213846900

    Non-commercial losses

    1051213899756

    Capital gains tax relating to a deceased estate and the Commissioner's discretion

    1051213907060

    Capital gains tax

    1051214129297

    Capital gains tax - extend two year time period

    1051214153935

    Self Education Expenses

    1051214205616

    Non-commercial losses

    1051214325928

    Capital gains tax - extending two year time period

    1051214483427

    Transition to retirement income streams

    1051214590585

    Deduction and Assessable Income

    1051214650217

    Residency - Departing Australia

    1051214729386

    Deduction - loan interest

    1051214793259

    Sale of your interest in the commercial property

    1051214850846

    Pre CGT Asset - Goodwill

    1051215125046

    Capital gains tax - small business concessions

    1051215213989

    Marriage breakdown roll-over

    1051215237401

    Residency

    1051215245829

    Non-commercial losses

    1051215523162

    Assessability of your lump sum compensation payment

    1051215611836

    CGT - deceased estate - main residence exemption - absence rule

    1051230987693

    Capital gains or losses of a deceased's estate

    1051239217727

    Income tax consolidated group

    1051243298556

    Land and Development Services

    1051244423966

    Proceeds arising from a structured settlement

    1013111525024

    GST and property

    1051187499457

    Goods and Services Tax and Native Title Payments

    1051190037449

    GST and education courses

    1051190475323

    GST and commercial residential premises

    1051191412800

    GST

    1051195214124

    GST and goods supplied by an osteopath

    1051204879886

    Loan forgiveness

    1051206846756

    Company Amalgamation

    1051206896087

    Early Stage Innovation Company eligibility

    1051207674465

    Part IVA and Division 310

    1051207693482

    Eligibility to transfer losses under Subdivision 310-B

    1051207955385

    CGT-Replacement Asset Rollover-Extension of Time

    1051208300844

    Capital Gains Tax (CGT) event J1

    1051208549316

    Superannuation income stream benefits

    1051209181185

    Employment termination payment-genuine redundancy

    1051209299051

    GST and going concern

    1051209404236

    Fringe Benefits Tax - Residual benefits - Other (provision of accommodation)

    1051210209787

    Work related self education expenses

    1051210310058

    Capital gains tax

    1051212036913

    Assessability of income

    1051212166818

    Fringe benefits tax

    1051212169408

    Sovereign Immunity

    1051212202271

    Capital Gains Tax implications of assignment of partnership interest

    1051213287370

    Foreign employment income

    1051213351080

    Deductibility and market value of a motor vehicle

    1051213411254

    Income protection policy - lump sum settlement payment

    1051213436542

    Employment termination payments

    1051213454566

    Capital gains tax - small business concession and the active asset test

    1051213579740

    Residency

    1051213641850

    Is the lump sum payment assessable as ordinary income under ITTAA 1997

    1051213875883

    GST and supply of coffee flavouring syrups

    1051213896322

    Deductibility of entertainment expenses

    1051213938121

    Exemption from income tax/withholding tax

    1051213969344

    Application of Division 615 to proposed business restructure

    1051213975146

    Residency

    1051214005649

    Your residency status

    1051214018971

    Deductable amount of undeducted purchase price of a foreign pension/annuity

    1051214077285

    Car benefits provided to officers in overseas locations

    1051214130445

    Income tax# Capital gains tax

    1051214196581

    Sale of materials

    1051214211749

    Holding costs for vacant land

    1051214442111

    Transition to retirement income streams

    1051214590238

    Commissioner's Discretion for 2 year main residence exemption

    1051214614711

    Capital gains tax

    1051214631972

    Residency

    1051214642977

    Small Business Concession - Am I in business - boarding house

    1051214662364

    Death benefits- interdependency

    1051214677738

    Employee share scheme - International - Returning to Australia after Grant

    1051214702443

    Death benefits- interdependency

    1051214721697

    GST and supply of food

    1051214859749

    GST and supply of international shipping transport services

    1051214928110

    GST and Sale of Property

    1051214942661

    GST and sale of property

    1051214948198

    Property - subdivision - joint venture - income vs capital

    1051214973566

    GST and supply of international shipping transport services

    1051215009869

    GST on Sale of property

    1051215108710

    Residency

    1051215236119

    Whether the Vehicle is a luxury car# and whether it is subject to the car limit.

    1051215257330

    FBT Exemptions: Modifications to cars

    1051215421192

    GST and compensation

    1051215451958

    Residency status

    1051215454668

    Compensation

    1051215516792

    Self-education expenses

    1051215614455

    Deceased estate exemption for Capital Gains Tax

    1051215615669

    Pre-CGT asset and the acquisition date of shares

    1051215616906

    GST - Am I in business?

    1051215685303

    Application of the Same Business Test

    1051215695058

    Accommodation and meals

    1051215790085

    Rental property expenses

    1051215800915

    Rental property expenses

    1051215803427

    Medicare Levy Surcharge - Foreign private health insurance policies

    1051215810339

    PAYG Withholding - Employee or Contractor

    1051216153826

    GST and funding of a student scholarship.

    1051216192256

    Base value for car fringe benefits

    1051216390230

    Early Stage Innovation Company

    1051216492424

    Personal services income

    1051216635790

    Work related expenses travel costs

    1051216651396

    Vessel expenses

    1051216677278

    Deduction - Feasibility Study

    1051216889347

    Overtime Meal Expenses

    1051216904592

    Income tax treatment of intragroup payments in relation to management equity

    1051216959373

    Income Tax - Profit Emerging Basis

    1051217051834

    Death benefits dependants

    1051217080902

    Tax treatment of invalidity pensions

    1051217173759

    Capital Gains - Main residence exemption

    1051217258117

    Foreign Source Income

    1051217324807

    Tax treatment of super lump sum withdrawal

    1051217365762

    Transition to Retirement Income Streams

    1051217437145

    Transition to retirement income stream

    1051217550232

    Transition to retirement income stream

    1051217782818

    Overseas travel allowance expenses

    1051217877421

    Capital gains tax (CGT) - pre-cgt asset - majority underlying interests

    1051217905073

    Non-commercial losses

    1051218067325

    Income Tax - Capital Gains Tax

    1051218080711

    Goods and services tax (GST) and residential premises and going concerns

    1051218107475

    Capital gains tax - deceased estate - 2 year discretion

    1051218124123

    Foreign Fund Income

    1051218323775

    Assessability of your lump sum compensation payment

    1051218385228

    Insurance policies

    1051218458104

    Fringe Benefits Tax - Car parking fringe benefit - Commercial parking station

    1051218458873

    Capital gains tax

    1051218472535

    Assessable Income

    1051218474495

    Non-commercial losses and the assessable income test

    1051218537655

    Capital gains tax - company - disposal of asset - ownership interest

    1051218608246

    Licence fee

    1051218649338

    Fringe Benefits Tax - Reportable fringe benefits amount

    1051218803354

    Capital gains tax - subdivision of land

    1051218938572

    Tax Parcel Optimisation methodology and propagation

    1051218946383

    GST and the importation of bullion coins

    1051218991044

    Main residence exemption

    1051219014768

    Income Tax - Division 7A - Unpaid present entitlements

    1051219209650

    GST and NDIS

    1051219278979

    Capital gains tax - deceased estate - Commissioner's decision to extend the two

    1051219290651

    Income Tax - Profit Emerging Basis

    1051219368938

    Deductibility of legal expenses

    1051219370585

    CGT - marriage breakdown rollover

    1051219585273

    Excluded transactions under the foreign resident capital gains withholding regime

    1051219775839

    Income v Capital

    1051219883065

    Interest expense on loan

    1051219933399

    Capital gain vs income - lump sum payment - CGT small business concessions

    1051220137638

    Early retirement scheme payment

    1051220150008

    CGT - main residence exemption

    1051220229320

    Residency

    1051220263482

    Assessable recoupment

    1051220288514

    Work Related Expenses

    1051220426476

    Early Stage Innovation Company

    1051220455239

    GST and the supply of a partnership interest [

    1051220668801

    Employee Share Scheme - Startup Concessions

    1051220754839

    Exempt Fringe Benefits

    1051220780995

    Deductibility of losses from Binary Options trading

    1051220846498

    CGT - pre-CGT joint tenant

    1051220996826

    Non-commercial losses

    1051221112724

    Early Stage Innovation Company

    1051221138940

    Capital gains tax - extend two year time period

    1051221227782

    Business deduction

    1051221299568

    Deduction - Interest - Non-forestry MIS

    1051221486881

    Scrip for scrip roll-over and Subdivision 768-G

    1051221594880

    Capital gains tax: shares: in-specie transfer: legal/beneficial ownership

    1051221825911

    Whether the entity is entitled to use Small Business Restructure Roll-over

    1051221846190

    Assessability of your lump sum compensation payment

    1051221875317

    Lump sum compensation payment

    1051222049706

    CGT - deceased estate - 2 year - overseas property

    1051222327536

    Non-commercial losses

    1051199995315

    Division 166 of the ITAA 1997; definition of widely held company

    1051200700360

    Trust distribution - Section 99B

    1051206849031

    Capital gain tax-main residence-dependent child

    1051208006554

    GST and occupational therapy services

    1051212720774

    Employee Vs Contractor

    1051217534389

    Capital gains tax - deceased estate -extend the two year period - main residence

    1051218007047

    Employee Share Scheme

    1051218424135

    Lump sum transfer from foreign superannuation

    1051218508123

    Account Based Pensions

    1051218701326

    Lump sum transfer from foreign super fund

    1051219145913

    Employee Share Scheme

    1051219493698

    Interest on line of credit

    1051220144420

    Registration for GST

    1051220424805

    Early Stage Innovation Company

    1051220755978

    International Organisation Salary

    1051220787665

    GST and supply of a going concern

    1051220920048

    CGT asset - Goodwill

    1051221061893

    Military Superannuation - election

    1051221259375

    Early Stage Innovation Company

    1051221356395

    GST and bedding products

    1051221811897

    Capital gains tax - main residence exemption

    1051221847891

    GST and home care

    1051221990997

    Small Business Concessions

    1051222025193

    Residency status and assessable foreign sourced income

    1051222029088

    Active asset test

    1051222143636

    Trading stock

    1051222167603

    Home office expenses

    1051222359187

    Self Education

    1051222447520

    Non-commercial losses

    1051222473595

    Payment made as soon as practicable

    1051222525309

    Deductibility of legal and settlement expenses

    1051223185556

    Demerger

    1051223224385

    Goods and services tax (GST) and test strips

    1051223308097

    Income Tax - Capital Gains Tax

    1051223472869

    Legal Expenses

    1051223481446

    Proposed demerger of Company Y by Company X

    1051223835862

    Deductibility of Personal Super Contributions

    1051224105327

    ESIC Principles Based Test

    1051224164595

    Payments from mining company to direct benefits trust

    1051224279053

    Residency

    1051224340475

    Deductibility of Personal Super Contributions

    1051224552479

    Mining compensation payments

    1051224566233

    Mining compensation payments

    1051224611153

    Non-arm's length income

    1051224652865

    Part IVA of the ITAA 1936

    1051224718199

    Payments from mining company

    1051224739092

    Deductibility of interest on a repaid and then redrawn loan

    1051224851602

    Transition to Retirement Income Streams

    1051224905201

    Timing of your lump sum redemption payment

    1051224911909

    FBT - Car Fringe Benefits

    1051224953383

    Transition to Retirement Income Streams

    1051225154568

    Residency

    1051225244845

    CGT - deceased estate - Commissioner's discretion to extend the two year period

    1051225246429

    Main residence exemption

    1051225339172

    Transition to Retirement Income Streams

    1051225387254

    Income - grants

    1051225429699

    Foreign Income Tax Offset

    1051225535725

    Assessability of your lump sum compensation payment

    1051225813097

    Transition to retirement income stream.

    1051226087642

    Non-concessional contributions- bring forward provisions

    1051226152264

    Sale of Property: Mortgagee in Possession: Margin Scheme

    1051226265060

    Sale of Property: Mortgagee in Possession: Margin Scheme

    1051226319205

    Capital gains tax - small business concessions - basic conditions - choices

    1051226513167

    Assessable Pension and DTA

    1051226533976

    CGT- Commissioner's discretion

    1051226547470

    The application of section 23AH(3)(b) of the ITAA 1936

    1051226759903

    Goodwill of the business - whether pre-CGT asset

    1051226822503

    Residency status

    1051226854956

    Capital Gains Tax Relief

    1051226866016

    Transfer from a foreign superannuation fund

    1051227463171

    Capital Gains Tax - deceased estate - extension of time

    1051227481591

    CGT event

    1051227756797

    Your lump sum compensation payment

    1051228073724

    Residence

    1051228281086

    Capital Gains Tax - deceased estate 2 year rule

    1051231734027

    Non-commercial losses

    1051231877676

    Non-commercial losses

    1051258420515

    Deed of Settlement Amount

    1051281089675

    Non-commercial losses

    1051192866168

    Status of the Worker - Superannuation Guarantee Charge

    1051200001135

    Trust - Deceased estate

    1051202661055

    Replacement Asset Rollover - Extension of Time

    1051211714069

    Early Stage Innovation Company

    1051212863050

    Qualification as an Early Stage Innovation Company

    1051214011876

    Request for the Commissioner to extend the 2 year period.

    1051215180712

    Deduction for rental property repairs

    1051215445114

    GST and supply of food

    1051215553262

    Non-commercial business losses - Commissioner's Discretion

    1051215934601

    Military Superannuation - Election

    1051216044671

    Income Tax Exemption

    1051218013109

    Capital Gains Tax:- Commissioner's discretion to extend the two year period

    1051218088033

    ESIC

    1051218863103

    GST and supplies made by a non-resident

    1051221565663

    Income tax exemption - Promoting development of manufacturing resources

    1051222373732

    Excluded Fringe Benefits

    1051222909205

    GST grouping

    1051223094367

    Entertainment - Boat# food and drinks

    1051223352424

    Fuel tax credit - apportionment methodology

    1051224068247

    Self-education expenses

    1051224087066

    Superannuation Pension Offset

    1051224306959

    Early Stage Innovation Company

    1051224364877

    Transition to retirement income stream

    1051224415191

    Mining compensation payments

    1051224463231

    lump sum benefit paid from a foreign super fund assessable as applicable fund earnings

    1051224543785

    Mining compensation payments

    1051224562822

    Mining compensation payments

    1051224620227

    small business concessions

    1051225050518

    Request for Private Binding Ruling

    1051225108797

    Amending the vesting date and beneficiaries of the trust

    1051225251111

    Fringe benefits tax - Car benefits - Recipient's payments

    1051225429404

    Transition to retirement income streams

    1051225543065

    Division 250- Application to building

    1051225669495

    GST and residential premises

    1051225818290

    Lump sum transfer from a foreign super fund

    1051225912919

    Exempt current pension income

    1051226011731

    Transition to retirement income stream

    1051226069446

    Payments from mining company

    1051226194268

    Capital gains tax - Small business concessions - Active asset test

    1051226431328

    GST and medical aids and appliances

    1051226444803

    Non-Commercial Losses Commissioner's discretion- special circumstances

    1051226509543

    Transition to retirement income stream

    1051226535641

    GST and supply of tea concentrate

    1051226865146

    Transition to retirement income stream

    1051226958737

    Temporary residency and assessable income

    1051227183910

    Early stage innovation company

    1051227218443

    Capital gains tax - extending two year time period

    1051227406392

    Transition to retirement income stream

    1051227427159

    The assessability of foreign source investment capital gains and losses

    1051227446267

    Transition to Retirement Income Streams

    1051227645806

    Superannuation income stream payment

    1051227718708

    Work related deductions

    1051227829248

    Early Stage Innovation Company (ESIC)

    1051227990024

    Am I in business - gambling

    1051228076603

    Income Tax exemption as a public authority

    1051228100766

    Betting activities - assessable income and allowable deductions

    1051228108020

    CGT - Main residence exemption

    1051228112095

    Application of Dividend Article Z of the Country Y Double Tax Agreement

    1051228121474

    CGT - Mortgagee in possession - Disposal of land

    1051228171669

    Capital gains tax - trust - absolutely entitled beneficiary

    1051228208945

    Application of Dividend Article Z of the Country Y Double Tax Agreement

    1051228362624

    GST and the sale of subdivided land

    1051228642252

    Travel Expenses for spouse

    1051228718955

    CGT - main residence - deceased estate

    1051228785132

    CGT - absolute entitlement - bare trust

    1051228791327

    Capital gains tax - main residence exemption

    1051228877035

    Refund of Franking Credits

    1051228945838

    Fringe Benefits Tax

    1051228984479

    Lump sum payments from a foreign superannuation fund

    1051229041937

    Income of an excepted person

    1051229212914

    Rental property maintenance

    1051229246347

    National Award for Professional Development

    1051229300542

    Genuine redundancy payment

    1051229317409

    GST and supply of services to a non-resident company

    1051229383154

    Car fringe benefit

    1051229414987

    Capital Gains Tax - Property - Beneficial ownership

    1051229488496

    GST and calculation of margin on the supply of residential apartments.

    1051229543347

    Section 254 - Trustee obligations

    1051229646336

    GST and supply of real property

    1051229683848

    Early Stage Innovation Company

    1051229697186

    Early Stage Innovation Company

    1051229781754

    Goods and Services Tax: supply of licence to operate a forklift truck

    1051229785181

    Doctrine of sovereign immunity

    1051229842632

    GST and supply of real property

    1051229895699

    GST and supply of real property

    1051229910906

    Gift

    1051229967712

    Early Stage Innovation Company

    1051230011821

    Commissioner's discretion

    1051230056720

    Income Tax: Tax Incentive for Early Stage Investors

    1051230077181

    Disposal of assets

    1051230162512

    Betting activities - assessable income and allowable deductions

    1051230196841

    Betting activities - assessable income and allowable deductions

    1051230241732

    Betting activities - assessable income and allowable deductions

    1051230267987

    Betting activities - assessable income and allowable deductions

    1051230289552

    Betting activities - assessable income and allowable deductions

    1051230305859

    Betting activities - assessable income and allowable deductions

    1051230312683

    Foreign source income

    1051230317175

    Betting activities - assessable income and allowable deductions

    1051230323159

    Betting activities - assessable income and allowable deductions

    1051230326190

    Betting activities - assessable income and allowable deductions

    1051230355453

    Non Commercial Loss: Commissioner's Discretion

    1051230360038

    Non-commercial loss: Commissioner's Discretion

    1051230363248

    Betting activities - assessable income and allowable deductions

    1051230369866

    Trust residency

    1051230488708

    Capital Gains Tax - Property Sub-division

    1051230516590

    Foreign resident capital gains withholding - purchaser withholding

    1051230525528

    Self-education expenses

    1051230715006

    Commissioner's discretion for special circumstances

    1051230748676

    Genuine redundancy payments

    1051230953877

    Genuine redundancy payments

    1051230957395

    Capital Gains Tax (CGT) - pre-CGT asset - majority underlying interests

    1051231007970

    Treatment of gains and losses from futures trading

    1051231089998

    Capital Gains Tax (CGT) - capital gain disregarded

    1051231244722

    Small Business CGT Concessions - Significant Individual Test

    1051231304441

    Residency

    1051231499567

    Capital Gains Tax - small business concessions

    1051231612657

    Death benefits dependants

    1051231696324

    Long service leave - 23AG

    1051231760972

    Capital gains tax

    1051232059587

    Residency

    1051232149913

    Capital Gains Tax - Event A1 - CGT Rollovers - Scrip for Scrip Rollover

    1051232208366

    Capital gains tax - shares - cost base

    1051232216937

    Self-education expenses

    1051232271038

    CGT -Active Asset - Water Licence

    1051232274248

    Deductibility of interest expense

    1051232329379

    Deductibility of interest expense

    1051232402377

    Lease - deductibility of up-front payment

    1051232549600

    CGT Events E1 & E2

    1051232658962

    CGT Event E1 & E2

    1051232863147

    Fringe Benefits Tax

    1051232877290

    CGT Event E1 & E2

    1051232891709

    Commissioner's Discretion

    1051232909708

    Non-Commercial Losses Commissioner's discretion for lead time

    1051232924921

    Rental property expenses

    1051233056699

    Capital gains tax - extending the two year time period

    1051233084524

    Residency

    1051233218226

    Overseas Citizens: special category visas remain temporary residents

    1051233314425

    GST and sale of property

    1051233928401

    Travel expenses

    1051237199439

    Non-commercial losses

    1051215491745

    Are you a non-resident of Australia for tax purposes

    1051216435330

    Non resident for tax purposes

    1051219754767

    Whether a resettlement of a trust occurs following a proposed amendment

    1051220726511

    Deductibility of loan interest

    1051221036607

    Taxi and Limousine Industry Assistance Scheme - QLD

    1051221099955

    Capital gains tax - deceased estate - Commissioner's discretion

    1051228237815

    Application of Dividend Article Z of the Country Y Double Tax Agreement

    1051228442678

    Employee Share Scheme - temporary resident

    1051229772239

    UPP and Foreign Pension

    1051231357060

    Fringe Benefits Car Parking - commercial car parks.

    1051232349224

    Legal expenses for breach of contract matter

    1012888113300

    Employee share scheme

    1013027686241

    Trustee obligations under section 254 of the Income Tax Assessment Act 1936

    1013124951054

    Refundable tax offset and anti-avoidance provisions

    1013136839487

    Surrender of Lease and 'Make Good' Payments

    1051189882623

    Transfer of stratum units

    1051201555496

    Private Ancillary Fund

    1051205884949

    Fringe benefits tax: car benefit

    1051214876004

    Genuine Redundancy

    1051215527346

    Status of the Worker

    1051215740481

    Mutuality of Income and Car Parking Fringe Benefit Exemption

    1051220424483

    Foreign pension payment - lump sum

    1051220538477

    International - Company residency and source

    1051222893273

    Foreign pension

    1051223754191

    Application of margin scheme

    1051224428105

    GST and registration requirements

    1051224579367

    Application of the margin scheme

    1051224758902

    Application of the margin scheme

    1051224880861

    application of the margin scheme

    1051224933029

    Application of the margin scheme

    1051226708757

    Work Related Self-Education Expenses

    1051226770640

    GST and sale of property

    1051226842169

    Application of the margin scheme

    1051226949189

    Application of the margin scheme

    1051227309781

    Application of section 45B of the Income Tax Assessment Act 1936 to share capital

    1051227940962

    Status of the Worker

    1051228847708

    Non-commercial losses and the Commissioner's discretion

    1051229548813

    Genuine redundancy payments

    1051231126263

    Early Stage Innovation Company

    1051231251241

    Capital gains tax consequences of an assignment of partnership interest

    1051231267283

    Capital Gains Tax implications of assignment of partnership interest

    1051231361853

    Goods and services tax (GST) and imported foreign food products

    1051231689938

    GST and sale of proposed lots with a 20% deposit

    1051231760401

    Transition to retirement income streams

    1051231856306

    Transition to retirement income streams

    1051231953222

    Transition to retirement income streams

    1051232000902

    Transition to retirement income streams

    1051232329519

    Goods and Services Tax (GST) and the sale of residential premises

    1051232412171

    Fringe Benefits Tax and Portable Electronic Devices

    1051232435814

    Foreign pension deductible amounts

    1051232483821

    Fringe Benefits Tax and Portable Electronic Devices

    1051232551900

    Lump sum payment from a foreign superannuation fund

    1051232791008

    Decease Estate exemption for Capital Gains Tax

    1051232884615

    Income tax exemption

    1051232890975

    Deductibility of Transaction Costs

    1051232907728

    Foreign pension deductible amounts

    1051233150165

    Am I in business - Rental properties

    1051233167720

    Am I in business - Rental properties

    1051233351375

    Deceased estate

    1051233374154

    Non-commercial losses and the Commissioner's discretion for special

    1051233437674

    Genuine redundancy payment

    1051233758505

    Foreign superannuation fund and non-concessional contributions

    1051234027570

    GST and sale of leasing property

    1051234173422

    Aggregation rules

    1051234343159

    deceased estate main residence

    1051234430466

    Self-education expenses

    1051234559593

    GST-free education supplies and GST refunds

    1051234802484

    Maximum net asset value

    1051234915219

    Income Partnership

    1051235015258

    Deductibility of gifts

    1051235059092

    Income Tax: Tax Incentive for Early Stage Investors

    1051235112869

    Non-commercial business losses and grouping like business activities

    1051235131886

    Capital gains tax - deceased estate - Commissioner's decision to extend the two

    1051235263050

    Early stage innovation company

    1051235273809

    Deductibility of interest expenses

    1051235291378

    Transition to retirement income stream

    1051235429254

    CGT - Small business concessions - maximum net asset value test

    1051235500863

    Small business restructure roll-over

    1051235595642

    Assessable income

    1051235678731

    Rental property expenses - repair or improvement

    1051235862899

    Residency

    1051235928087

    Capital gains tax - extending two year period

    1051236090295

    Sale of foreign property

    1051236110396

    GST and membership requirements of a GST group

    1051236136190

    Commissioner's discretion to extend the 2 year main residence exemption period

    1051236338712

    Locally engaged staff member income

    1051236393475

    Whether CGT event E1 or CGT event E2 will happen as a result of the proposed

    1051236413670

    Capital gains tax - acquisition date - pre-CGT v. post-CGT

    1051236421556

    Legal fees

    1051236422351

    Early Stage Innovation Company eligibility

    1051236641189

    Rental income and Interest deductions

    1051236725515

    Lump sum compensation payment

    1051236733199

    CGT - Division 615 rollover relief

    1051236747966

    Claiming the cost of medical appointments under work related deductions

    1051236765691

    Capital gains tax - extending two year period

    1051236771782

    Compensation payment

    1051236904887

    Tax treatment of payments made by the Trust

    1051236914587

    Small business CGT concessions

    1051236968894

    Non-commercial business losses and grouping similar business activities

    1051237092013

    Deceased Estate Main Residence - Commissioners Discretion to extend time

    1051237179159

    Assessability of payment

    1051237204348

    Australian Carbon Credit Units Income - classified as primary production income

    1051237354198

    GST and Property

    1051237608524

    Assessability of a lump sum compensation payment

    1051238070182

    Work Related Expenses - Deductions

    1051238071643

    CGT - beneficial ownership

    1051244787310

    Attribution Managed Investment Trusts

    1051252383499

    Income tax exemption

    1051264967318

    Superannuation Guarantee

    1051267099948

    Employee or Contractor for PAYG Withholding purposes

    1051192330198

    GST and waste management services

    1051214158518

    GST and reduced credit acquisitions

    1051216335288

    Am I in business - share trading

    1051217713635

    Non-commercial losses - Commissioner's Discretion: Lead Time

    1051227054287

    Income Tax - Commercial Debt Forgiveness

    1051227983758

    Fuel Tax Credit

    1051229318999

    Capital gains tax - small business concessions

    1051229451486

    Commissioner's discretion under subsection 103A(5) of the Income Tax Assessment Act

    1051230434157

    GST and property

    1051231215258

    Employee Share Scheme

    1051231333506

    Employee incentive plans

    1051232209372

    Property Development and GST

    1051232240857

    Foreign life policy

    1051232374192

    CGT - deceased estate - Commissioner's discretion to extend the two year period

    1051232552198

    Dwelling acquired from a deceased estate

    1051233515151

    Early Stage Innovation Company Qualification

    1051233780458

    Goods and services tax (GST) and supply of consulting services

    1051233828677

    Goods and services tax (GST) and a supply of counselling services

    1051234102876

    Section 135X of the Fringe Benefits Tax Assessment Act 1986

    1051234143468

    Dividend Access Share Arrangement

    1051234328770

    Capital Gains Tax and rental property obligations

    1051234372230

    Trust income - taxed at special rates - section 99A

    1051234406819

    Permanent Establishment Question:

    1051234458480

    Thin Capitalisation Exemption

    1051234470188

    Dividend Access Share Arrangement

    1051234534114

    Goods and services tax (GST) and purchase of leased residential premises

    1051234596878

    Travel Allowance

    1051235022115

    Transition to retirement income stream

    1051235058333

    Disposal of shares

    1051235120290

    Goods and Services Tax (GST) and the sale of residential premises

    1051235254460

    Concessional contributions

    1051235503453

    Commissioner's discretion to extend the 2 year main residence exemption

    1051235525862

    GST and commission on administering estate as executor

    1051235724638

    Gift

    1051236113973

    Share buy-back

    1051236116274

    Exemption from withholding tax on interest and dividend income derived from

    1051236220911

    Lump sum transfer from a foreign super fund

    1051236695392

    Early Stage Innovation Company

    1051236776196

    Compensation

    1051236795006

    GST and holding a conference in Australia

    1051236833212

    Residence for tax purposes

    1051236839632

    GST and supply of frozen durian pulp

    1051236893350

    Foreign source income

    1051237014539

    CGT - trustee obligations

    1051237336632

    Deceased estate - two year discretion

    1051237355253

    Investment property loan interest and construction expense

    1051237471183

    Travel and accommodation

    1051237471365

    Entertainment expenses

    1051237513333

    Goods and services tax (GST) and supply of a right to attend GST-free education courses

    1051237537871

    Income protection payment

    1051237598714

    Exemption from royalty withholding tax

    1051237705924

    Compensation payment

    1051238000477

    Work related expenses

    1051238068879

    GST and supply of legal services

    1051238120429

    Residence

    1051238127219

    Application of section 58Z of the Fringe Benefits Tax Assessment Act 1986

    1051238138087

    Capital gain tax - cost base

    1051238144970

    Fringe Benefits Tax: Meal and Entertainment Benefits

    1051238222113

    Product Classification

    1051238267145

    Lump sum compensation payment

    1051238357815

    Assessable recoupment

    1051238377624

    Assessable recoupment

    1051238574001

    GST and a GST-free supply of a going concern

    1051238676919

    Cost base records

    1051238677743

    Residency

    1051238695816

    Residency

    1051238760818

    Residency and assessable income

    1051238863469

    Self-education deductions

    1051238993702

    Capital gains tax and goods and services tax

    1051239031107

    Foreign earnings

    1051239343282

    CGT - deceased estate

    1051239406864

    Amendment of trust deed

    1051239437743

    Assessability of your lump sum compensation payment

    1051239504712

    Surgery costs as income deduction or medical offset

    1051239511091

    Small business restructure rollover

    1051239598605

    Division 6AA of the Income Tax Assessment Act 1936 (ITAA 1936)

    1051239635730

    Assessability of your lump sum compensation payment

    1051239750456

    Genuine redundancy

    1051239888706

    Compensation payment

    1051239944478

    Capital Gains tax (CGT) Small Business replacement asset rollover

    1051239966303

    Income Tax - Income - Excepted Person

    1051239993219

    The general anti avoidance provisions

    1051240041648

    Self-education expenses

    1051240057226

    Fringe Benefits tax

    1051240352197

    Fringe Benefits Tax - Accommodation Benefits and per diem allowances

    1051240397687

    Superannuation death benefits

    1051240582975

    Private Ruling

    1051240641964

    Exemption from withholding tax

    1051240697326

    CGT - Small business concessions

    1051240705185

    Interest income

    1051241258485

    Non-commercial losses

    1051265770700

    Income Tax - Restructure

    1051273528430

    Contract law: Effect of a contingency clause

    1051273733339

    Contract law: Effect of a contingency clause

    1051277364861

    GST and a supply of various language courses

    1051192346221

    Rental property expenses

    1051204098221

    Deductibility of function expenses

    1051214041492

    Commissioner's discretion- to extension of 2 year period

    1051229010889

    Sovereign immunity

    1051229709161

    Deduction on personal superannuation contributions

    1051230717375

    Goodwill of a business

    1051232590421

    Deductibility of legal expenses

    1051233331842

    Cultural gifts - date of donation

    1051233337915

    Cultural gifts - date of donation

    1051233344512

    Refund of franking credits

    1051235624479

    Off-market share buy-back

    1051235637363

    Off-market share buy-back

    1051235646664

    Off-market share buy-back

    1051235651921

    Off-market share buy-back

    1051235656351

    Off-market share buy-back

    1051235661001

    Off-market share buy-back

    1051236380218

    Share buy-back

    1051237123664

    Deduction on personal superannuation contributions

    1051237611132

    Eligibility for roll-over under Division 615 of the Income Tax Assessment Act 1997

    1051237736725

    Eligibility for roll-over under Division 615 of the Income Tax Assessment Act 1997

    1051238088860

    Residency - Leaving Australia

    1051238587651

    Assessable income - Joint bank account

    1051238588865

    Capital gains tax - two year extension period and small business concessions.

    1051238685570

    Financial institution

    1051238715355

    Small business concessions - Commissioner's discretion

    1051238828482

    CGT- subdivision of land

    1051238902389

    Division 6AA of the Income Tax Assessment Act 1936 (ITAA 1936)

    1051239086355

    Transition to retirement income stream

    1051239297843

    Compensation payments and the application of Goods and Services Tax

    1051239379286

    Product Classification - Beer

    1051239630371

    Am I in Business - short term accommodation.

    1051240048818

    Capital gains tax - receipt of compensation payment

    1051240260794

    PAYG Withholding - Employee Vs Contractor

    1051240404849

    Residency and Capital Gains Tax (CGT) Main Residence exemption

    1051240543983

    Division 6AA of the Income Tax Assessment Act 1936 (ITAA 1936)

    1051240544580

    Division 6AA of the Income Tax Assessment Act 1936 (ITAA 1936)

    1051240548384

    Division 6AA of the Income Tax Assessment Act 1936 (ITAA 1936)

    1051240551752

    Division 6AA of the Income Tax Assessment Act 1936 (ITAA 1936)

    1051240565590

    Covered assets

    1051240652485

    Commutation of a lifetime pension

    1051240778435

    Sale of private place of residence

    1051240797936

    Residency and main residence exemption

    1051240961925

    GST and the sale of residential premises

    1051240977694

    Subdivision 768-G of the Income Tax Assessment Act 1997 ('ITAA 1997')

    1051240993745

    Extension of time to opt in to Part 3 of Schedule 5 to the Tax Laws Amendment

    1051241050427

    Capital gains tax - extending two year period

    1051241066696

    Approved Worker Entitlement Fund

    1051241109021

    Early Stage Innovation Company

    1051241165732

    Sale of CGT assets 'in connection' with retirement

    1051241175081

    Income tax: unit trust: fixed entitlement

    1051241207606

    Superannuation death benefits

    1051241236034

    CGT- Deceased estate - Commissioner's discretion

    1051241264076

    Capital gains tax

    1051241372439

    Capital gains tax - extending two year period

    1051241481460

    Repairs

    1051241500815

    GST and sale of property

    1051241505216

    Deceased estate - assessable income

    1051241527394

    Whether Smartboards can be purchased by a school building fund

    1051241587247

    GST and the sales of subdivided lots of land

    1051241644178

    Residency

    1051241649657

    Pay as you go withholding

    1051241652674

    PAYG Withholding - Employee Vs Contractor

    1051241666454

    Early Stage Innovation Company

    1051241722986

    Capital gains tax - main residence

    1051241787285

    Residency

    1051241848176

    Tax status of religious institution

    1051241876241

    Income Tax - Deduction - Repairs

    1051242102735

    Main residence exemption and absences

    1051242150177

    Whether a beneficiary is an 'excepted person'

    1051242292898

    Capital gains tax - land subdivision

    1051242338300

    Small business restructure rollover provisions

    1051242456976

    CGT stuff

    1051242724259

    Decreasing adjustment

    1051242766399

    Deductibility of interest and record keeping

    1051242772344

    Employee in-house benefits and salary packaging program

    1051242777352

    Whether exercising of trustee's powers results in specific CGT Events

    1051242905861

    Self-education expense

    1051243036565

    Fringe benefits tax

    1051243045655

    Connection to retirement-15 year exemption for small businesses

    1051243083248

    Foreign Super Fund - Exemption from Income tax/Withholding tax

    1051243142084

    Non-commercial losses

    1051243225384

    CGT small business concessions

    1051243479473

    Whether exercising of trustee's powers results in specific CGT Events

    1051243667822

    Capital gains tax - small business concessions - active asset reduction

    1051243829082

    Non-commercial losses

    1051243874321

    Capital gains tax - extension of 2 year time period

    1051244017211

    Income Tax: Tax Incentive for Early Stage Investors

    1051244071062

    Capital Gains Tax and the Commissioner's discretion to extend the two year period

    1051244100571

    Withholding/income tax

    1051244165523

    Lump sum transfer from foreign super fund

    1051244267353

    Main residence exemption

    1051244290738

    Genuine redundancy payment

    1051244438509

    Deduction of legal costs and settlement amounts

    1051244455111

    Income tax - CGT - Rollovers - Transfer to wholly owned company - Division 122

    1051244491406

    Deduction of legal expenses and settlement costs

    1051244591409

    Income tax - CGT - Rollovers - Transfer to wholly owned company - Division 122

    1051244877808

    Income - compensation

    1051244938413

    GST and Agency Services

    1051245081886

    CGT- shares absolute entitlement

    1013059994850

    GST and supplies of real property

    1051199082953

    Creditable purpose of acquisitions made that relate to an interest supplied pre July

    1051229198168

    Work related expenses

    1051229511014

    Managed Investment Trust

    1051229764184

    Income tax exemption

    1051230485816

    Division 16D

    1051233059309

    Disposal of shares

    1051233208477

    Income tax exemption

    1051234054642

    Managed investment trust - widely held requirements

    1051234864015

    Home office expenses

    1051236002420

    Off market share buy-back

    1051236201163

    Off market share buy-back

    1051236249938

    Off market share buy-back

    1051239171004

    Work Related Expense

    1051240544551

    Residency

    1051240660494

    Caravan expenses

    1051240686850

    CGT- Commissioners's discretion - deceased estate

    1051241275597

    GST and supply of consultancy services to non-resident entities

    1051241367416

    Capital works deductions and goods and services tax (GST) input credits

    1051241384820

    Off market share buy-back

    1051241408887

    Off market share buy-back

    1051241415968

    Off market share buy-back

    1051241424409

    Off market share buy-back

    1051241506326

    Share buy-back

    1051241963087

    Transition to retirement income stream

    1051242021311

    Transition to retirement income stream

    1051242071259

    Travel expenses

    1051242126202

    Capital Gains Tax - Replacement asset period - small business concessions

    1051242539416

    Financial institution

    1051242627271

    Compensation repayment

    1051242630194

    Goods and Services Tax (GST) and medical aids and appliances and National

    1051242664605

    Accommodation and travel expenses

    1051242749349

    Residency

    1051242855206

    Capital gains tax

    1051242954173

    Foreign exchange gains and losses

    1051242981365

    Small business restructure rollover

    1051243164691

    Income Tax Exemption

    1051243196193

    Cost of the membership interests in the entry allocable cost amount

    1051243199796

    Employee Share Plan

    1051243332046

    Rental property interest

    1051243680487

    Residency

    1051243976768

    Applicable fund earnings

    1051244076405

    Bare Trust

    1051244082301

    Employee share scheme

    1051244106397

    Bare Trust

    1051244273759

    Early stage innovation company

    1051244387123

    Travel Allowance Deductions

    1051244751358

    Lump sum compensation payment

    1051244781432

    Income tax exemption

    1051244893222

    Capital gains tax

    1051244906544

    Capital gains tax - deceased estate - Commissioner's discretion to extend the two year period - main residence exemption

    1051245133554

    Lump sum

    1051245571149

    Exempt income - foreign person funds

    1051245606445

    Exemption from Income tax/Withholding tax

    1051245650405

    GST and the transfer of property

    1051245785194

    Foreign exchange gains and losses

    1051245789625

    Superannuation benefits - in specie payment

    1051245790659

    Deductibility of Personal Superannuation Contributions

    1051246312086

    Capital gains tax - extension of time

    1051246315452

    Proposed demerger of Entity C by Entity B

    1051246329310

    Deductions - legal expenses

    1051246634105

    Work related expenses - Accommodation# travel and meals.

    1051246645642

    GST and sale of properties used to provide residential accommodation

    1051246721694

    GST and the sale of renovated residential premises

    1051246868810

    Financial compensation

    1051246901287

    Clearly defined rights

    1051246988015

    Commissioner's discretion: replacement asset period

    1051247115369

    GST and the sale of property by a court appointed trustee

    1051247274754

    Capital gains tax - subdividing land - cost base - marriage breakdown

    1051247298747

    Management Investment Trust (MIT) widely-held requirements

    1051247338144

    Research and Development

    1051247364135

    Exemption from income tax and withholding tax

    1051247377165

    Personal services income

    1051247705245

    Small business CGT concessions - aggregated turnover test

    1051247757254

    Lump sum payment

    1051247777443

    Non-resident and shares

    1051247828816

    CGT- extension of time

    1051247954199

    International issues - Foreign entities - Superannuation fund for foreign residents

    1051248079319

    Foreign superannuation funds and exemption from withholding/income tax

    1051248098943

    Genuine redundancy payments

    1051248307227

    Lump sum payment

    1051248315570

    GST and calculation of the margin and nomination fee

    1051248415599

    Early Stage Innovation Company

    1051248467540

    Compensation

    1051248508135

    Work related Motor vehicle expenses

    1051248643553

    Capital gains tax - small business restructure rollover

    1051248671508

    GST and property

    1051248994120

    Death benefit dependant

    1051249080925

    Deceased estate exemption for CGT to extend beyond a two year period

    1051249196613

    Income Tax: Tax Incentive for Early Stage Investors

    1051249459915

    Small business capital gains tax (CGT) concessions - small business retirement

    1051249817319

    CGT- extension of two year period

    1051249906820

    Foreign Super Fund - Exemption from Income tax/Withholding tax

    1051249967565

    Foreign Super Fund - Exemption from Income tax/Withholding tax

    1051250203963

    Deceased estate

    1051250768647

    Trust- resettlement

    1051250776292

    CGT - main residence exemption

    1051250975373

    Rental deductions

    1051251656322

    Non-commercial losses

    1051251674297

    Assessability of your lump sum compensation payment

    1051255557828

    Insurance payments

    1051221441940

    GST-free supply for nominal consideration

    1051225131552

    Main residence exemption# absence choice and deductibility of interest

    1051227525961

    Assessable income

    1051228325810

    CGT - Majority underlying ownership

    1051229239555

    Main residence exemption

    1051235307897

    Native title benefits

    1051235433641

    GST and security deposit

    1051235989459

    Off-market share buy-back

    1051235998932

    Off-market share buy-back

    1051236119166

    Off-market share buy-back

    1051236155253

    Off-market share buy-back

    1051236160594

    Off-market share buy-back

    1051237620842

    Proposed sale of the Centre

    1051240522626

    Residency and the application of the United States/Australia DTA

    1051240544415

    Deceased estate and the capital gains tax (CGT) main residence exemption

    1051241428972

    Off-market share buy-back

    1051242063922

    GST and portfolio transfer

    1051242362915

    CGT - Replacement asset rollover relief

    1051243327458

    Assessable income - income protection insurance

    1051243650118

    PAYG Withholding - Honorarium payments to genuine volunteers

    1051244216503

    Capital gains tax - extending two year period

    1051244289564

    Extension of the 2 year period to purchase a replacement asset

    1051244460738

    Main residence exemption

    1051247423520

    Transition to retirement income stream

    1051247564095

    Foreign pension

    1051247901009

    GST and supply of software development consulting work for a non-resident

    1051247907416

    Small business - CGT concession - aggregated turnover test

    1051248045233

    GST and Adjustments

    1051248340935

    Residency

    1051248609706

    Non-commercial losses and the Commissioner's discretion for special

    1051248756297

    Rental property expenses

    1051248952639

    Non-commercial business losses and the Commissioner's discretion

    1051248976619

    Commissioner's discretion for non-commercial losses

    1051249041082

    Tax exempt community services organisation

    1051249277884

    Capital gains tax - legal v beneficial ownership

    1051249725114

    Work related expenses: travel deductions

    1051249783590

    Capital gains tax - small business concessions - active asset reduction

    1051249869857

    Election to spread or apportion gift deduction

    1051249883626

    Deductible amount in respect of foreign pensions

    1051249910395

    Residency

    1051250031863

    Residency of self-managed superannuation fund

    1051250137335

    Income tax - Research and development - Entitlement to tax offset - Connected entities

    1051250720596

    Prescribed employee

    1051250723095

    Transition to retirement

    1051250755659

    Medical expenses tax offset

    1051250877529

    CGT - small business 15 year exemption

    1051250970609

    Non-commercial losses and the Commissioner's discretion for special

    1051251148061

    CGT rollover relief

    1051251243105

    Legal expenses

    1051251307459

    Living away from home allowance

    1051251353259

    Capital gains tax

    1051251497492

    Travel and accommodation

    1051251582729

    Self-education expenses

    1051251904325

    GST and going concern

    1051252105480

    Lump sum compensation payment

    1051252135960

    Income Tax Exemption

    1051252247627

    Capital Gains Tax exemption

    1051252332090

    A foreign superannuation fund and exemption from withholding/income tax

    1051252367484

    Determination - Vested and Indefeasible Interest

    1051252396094

    Main residence exemption

    1051252410382

    Sale of a retirement village

    1051252423669

    Commissioner's discretion for special circumstances

    1051252515182

    Capital Gains Tax - Life and Remainder Interest

    1051252532434

    Capital Gains Tax - Life and remainder interests

    1051252950830

    Superannuation death benefits

    1051252955484

    Request for a written agreement under subsection 135X(3) of the FBTAA

    1051253152167

    Small business 15 year CGT asset exemption

    1051253212315

    Transfer of money

    1051253303046

    Superannuation guarantee

    1051253329824

    Capital gains tax

    1051253371119

    Transition to retirement income stream

    1051253447383

    Fringe benefits tax - Residual benefits - In house benefit

    1051253454691

    Transition to retirement income stream

    1051253479447

    Assessable income - foreign source

    1051253541713

    A foreign superannuation fund and exemption from withholding/income tax

    1051253571342

    Goods and services tax (GST) and medical alert devices

    1051253577684

    Foreign Super Fund - Exemption from Income tax/Withholding tax

    1051253607112

    Lump sum payment

    1051253662164

    Transition to retirement income stream

    1051253711911

    Exemption from withholding tax on interest and dividend income

    1051253805956

    Business income

    1051253846931

    Carrying on a business

    1051253932141

    Foreign employment income

    1051253960790

    Motor vehicle expenses

    1051254019489

    Foreign employment income

    1051254637089

    Income

    1051254647656

    Income

    1051254769068

    Capital gains tax

    1051254783564

    Personal Superannuation Contribution Deduction

    1051254787040

    GST and supply of overseas tours

    1051254812099

    Reimbursement payment

    1051254889718

    Foreign source income

    1051255023052

    Employee Share Scheme

    1051255087949

    Capital gains tax - small business concessions - rollover - replacement asset

    1051255101977

    Foreign Resident - Capital Gains - Non-portfolio shares - Taxable Australian Real

    1051255102441

    Capital gains tax - small business concessions - rollover - replacement asset

    1051255128063

    Deduction - Patent

    1051255213621

    Deduction - Lease Expenses

    1051255475092

    CGT - SB concessions - 15 year exemption

    1051255555864

    Vested and indefeasible interests

    1051255568901

    GST and payments in relation to out-of-court settlement

    1051255602462

    Foreign Superannuation Fund

    1051255640568

    Goods and Services Tax (GST) and the supply of a GST-free going concern

    1051255701011

    Capital gains tax - deceased estate

    1051255785522

    Lump sum payment

    1051255880939

    Deductibility of Personal Super Contributions

    1051255888813

    Capital Gains Tax and deceased estates.

    1051255892495

    Timing of Income

    1051255898331

    Main residence exemption

    1051255949217

    Deductibility of Personal Super Contributions

    1051256099483

    Commissioner's discretion for special circumstances

    1051256134710

    Commissioner's discretion and deceased estates

    1051256135180

    Goods and Services Tax (GST) and ready-to-drink beverages

    1051256144176

    Income Tax - Capital Gains - Deceased Estate

    1051256159313

    Capital Gains Tax

    1051256164167

    Capital Gains Tax and the Commissioner's discretion to extend the two year period

    1051256165264

    Capital gains tax and Commissioner's discretion for deceased estates

    1051256197815

    Deductible amount of your foreign pension.

    1051256286508

    Deductible amount on foreign pensions

    1051256300614

    Foreign Superannuation Fund

    1051256367526

    Capital gains tax

    1051256924621

    Capital gains tax - deceased estate 2 year extension

    1051256925257

    Lump sum compensation payment

    1051256925497

    Capital Gains Tax and the Commissioner's discretion to extend the two year period

    1051256927922

    Recommencement of Primary Production Income Averaging

    1051256928123

    Self education expenses

    1051256928714

    Capital gains tax and an extension to the deceased estate 2 year period.

    1051256938894

    Legal expenses

    1051256944638

    Assessable income

    1051256947666

    Capital gains tax - deceased estate

    1051256954023

    Capital Gains Tax

    1051257071038

    The main residence exemption for vacant land

    1051257647509

    ESIC - Principles Based Ruling

    1051257665789

    GST and supply to a non-resident

    1051257785137

    Capital Gains Tax - Capital Proceeds

    1051257924394

    GST and an amount of money

    1051257977880

    GST and physiotherapy

    1051257979162

    Capital gains - mere realisation

    1051257979386

    Repairs

    1051258002606

    Residency

    1051258283507

    Accommodation and Travel expenses

    1051258343119

    Lump sum from foreign superannuation fund

    1051258930174

    Deduction for legal expenses

    1051259111959

    GST-free supplies and or services

    1051259177871

    Capital gains tax

    1051259588943

    Goods and services tax (GST) and a supply of going concern

    1051259597380

    Trust income

    1051259815494

    Exemption from withholding tax on interest and dividend income derived from

    1051259916656

    GST and bank guarantee and security deposit

    1051260445453

    Self Education Expenses

    1051278404139

    Am I in Business - Bio-Banking Credits

    1051289924177

    Rental deductions for loan interest.

    1051205378246

    Compensation

    1051235742454

    Sovereign immunity

    1051237930596

    Employee share schemes

    1051238018600

    PAYG withholding obligations - assignees in global mobility program

    1051241082052

    Early Stage Innovation Company

    1051243846678

    CGT- Royalty - ordinary income

    1051245146117

    Employee share schemes

    1051245957070

    Residency

    1051247880330

    Death Benefits - Interdependency relationship

    1051249516200

    Residency

    1051249768731

    Ride-sourcing

    1051249955041

    Disability benefit

    1051250083070

    GST and curriculum-related activities

    1051250552138

    Superannuation guarantee

    1051250575615

    Are you engaged in business of share trading or considered an investor

    1051251845901

    Non-profit entity refund request

    1051252405869

    CGT - Small business concessions

    1051253015561

    Residency

    1051253147904

    Deductions

    1051253250531

    Assessability of your lump sum compensation payment

    1051255301499

    Exemption from withholding tax on interest and dividend income

    1051255564136

    Death benefits dependants

    1051255760114

    Franchise Fees

    1051256024877

    Are you conducting a business as a soccer coach?

    1051257186249

    On-commercial losses and the Commissioner's discretion for special

    1051257222417

    Commissioner's discretion and deceased estates

    1051257261636

    Foreign Super Fund - Exemption from income tax/withholding tax

    1051257324458

    Capital gains tax - small business concessions - Commissioner's discretion

    1051257415283

    Early Stage Innovation Company

    1051257449596

    Residence for tax purposes

    1051257694084

    Options - Do the Employee Share Scheme provisions apply?

    1051257865467

    Options - Do the Employee Share Scheme provisions apply?

    1051257933439

    Capital gains tax - Small business concessions - Active asset

    1051258255809

    Rental property loss

    1051258338521

    Residency

    1051258832333

    Deduction - Legal expenses - TPD lump sum superannuation payments

    1051259258977

    Work-related travel expenses - itinerant work

    1051259289827

    Small business concessions

    1051259344158

    Home office and work expenses

    1051259402719

    Foreign Super Fund - Exemption from Income tax/Withholding tax.

    1051259411081

    Residence for tax purposes

    1051259488726

    Work related expenses

    1051259593982

    CGT- Deceased estate - Commissioner's discretion

    1051259782409

    Net Medical Expenses Tax Offset - attendant care

    1051259937046

    Income - Loan books - profit emerging basis of assessment

    1051259965517

    Majority underlying interest in pre-CGT asset

    1051259975142

    Superannuation income stream

    1051260010710

    Capital gains tax

    1051260013313

    GST and agency

    1051260021400

    Am I in business? - option trading - loss - deductions

    1051260075064

    Income Tax: Tax Incentive for Early Stage Investors

    1051260393798

    Transfer of assets

    1051260454494

    Work Related Expenses - Travel and meal expenses

    1051260461624

    Rental income

    1051260480852

    Capital gains tax - main residence exemption - two units of accommodation - one

    1051260511172

    Foreign social security income

    1051260597754

    Foreign social security payments

    1051260691048

    Residence for tax purposes

    1051260725065

    Fringe benefits tax - Car parking benefits

    1051260731065

    Foreign super fund

    1051261326911

    Residency

    1051261567950

    Calculating the available fraction for losses

    1051261622223

    ESIC - Principles Based Ruling

    1051261792655

    Assessability of your lump sum compensation payment

    1051261936700

    Death benefit

    1051262048627

    Property - subdivision - Am I in business? - profit making undertaking -

    1051262151345

    Pay as you go withholding

    1051262151572

    Home office expenses

    1051262208216

    Rental property

    1051262233577

    Assessability of your lump sum compensation payment

    1051262238527

    Early Stage Innovation Company

    1051262269097

    Work-related travel deductions

    1051262359676

    GST and Financial Assistance

    1051262416218

    Lump sum payment

    1051262421484

    Capital gains tax - six year absence rule

    1051262467568

    Main residence absences rules

    1051262619057

    Commissioner may extend the two-year period

    1051262714175

    CGT deceased estate- two year extension

    1051262730502

    Capital gains tax - deceased estate

    1051262735792

    Capital gains tax deceased estate- two year extension

    1051262762971

    Capital gains tax

    1051262763841

    Capital gains tax deceased estate- two year extension

    1051262966200

    ESIC

    1051262986246

    Residence

    1051262994073

    Deductibility of Self Education Course Fees

    1051263213093

    CGT- deceased estate - Commissioner's discretion

    1051263501218

    Superannuation death benefits

    1051263534304

    Capital gains tax - small business concessions - extension of replacement asset

    1051263830632

    Medicare levy surcharge

    1051263841968

    Residency

    1051263859828

    Residency

    1051263984640

    Whether a lump sum payment is assessable income

    1051264091520

    Capital gains tax

    1051264231280

    Rental property - repair

    1051264238489

    Residency

    1051264242743

    Article 7(1) of the Country A Agreement

    1051264871182

    Foreign Super Fund - Exemption from Income tax/Withholding tax

    1051264885946

    Overseas income

    1051264940777

    Genuine redundancy payments

    1051265108286

    Capital gains tax - small business concessions - Commissioner's discretion -

    1051265152791

    CGT -small business concessions -extension of replacement asset period

    1051265223395

    Residency

    1051265250441

    Application to extend two year capital gains exemption period

    1051265289931

    Property - development - Am I in business? - profit making undertaking

    1051265336906

    Am I in business?

    1051265539485

    Self-education expenses

    1051265623748

    CGT - deceased estate - Commissioner's discretion to extend the two year period

    1051265654205

    Capital gains tax and a deceased estate

    1051266355005

    Compensation

    1051179986534

    Expenses - Fringe Benefits Tax

    1051225337816

    Scrip-for-scrip roll-over

    1051227600361

    Transition to retirement income stream

    1051227856774

    Assessability of Australian sourced pension for a non resident

    1051229459500

    Commissioner's discretion contained subsection 272-30(3) Schedule 2F ITAA1936

    1051229851871

    Employment termination payments

    1051230574434

    Foreign interest withholding tax

    1051232513122

    GST and sale of developed land as mortgagee in possession

    1051233024973

    Small business retirement exemption

    1051234299716

    CGT - deceased estate main residence exemption

    1051234574878

    Whether the proposed amendment will resettle the trust or whether any CGT event

    1051235006457

    GST and food

    1051236098786

    GST and food

    1051236790069

    GST and sale of real property

    1051238355413

    Goods and Services Tax (GST) and supply of a going concern

    1051238703451

    Double Taxation Agreements and Sovereign Immunity

    1051239699916

    Disposal of trading stock outside the course of ordinary business

    1051240280516

    Investment Manager Regime

    1051241046829

    GST on Put and Call Option

    1051242966275

    Will the entity qualify as a managed investment trust

    1051243626925

    Application of Division 328 of the Income Tax Assessment Act 1997

    1051244333676

    Capital gains tax - deceased estate - discount capital gain

    1051244473833

    Work related expenses

    1051244806947

    Disability Payment

    1051246986626

    Early Stage Innovation Company

    1051247928559

    Tax free treatment of genuine redundancy

    1051248559336

    Goods and Services Tax (GST) and sales

    1051249635580

    Goods and Services Tax (GST) and sales

    1051249891242

    Commissioner's discretion for special circumstances

    1051249981607

    GST and supply of investment management services

    1051250560147

    Capital gains tax - discount capital gain

    1051250772112

    Foreign Superannuation Fund and exemption

    1051250930023

    Transition to retirement income stream

    1051250955879

    The Trustee for the Family Trust

    1051251099090

    Capital Gains Tax

    1051251229985

    Early Stage Innovation Company qualification

    1051251420877

    Employment termination payments- genuine redundancy.

    1051251469645

    Roll-over asset extension of time

    1051251896553

    GST and supply of a going concern

    1051251935291

    GST and contributions to a training fund

    1051253050759

    Transfer balance cap and structured settlement

    1051253604366

    Transition to retirement income stream

    1051254268622

    Employee Share Trust Schemes

    1051255439421

    GST medical aids and appliances

    1051255451674

    Work related expenses

    1051255587288

    Genuine redundancy

    1051256242264

    Fuel tax credits - apportionment

    1051256276093

    Sale of property - on income or capital account?

    1051256341326

    Capital gains tax - small business concession

    1051256625394

    Workers compensation payment

    1051257179382

    Income tax exemption and fringe benefit tax

    1051257608380

    Compensation

    1051257983653

    Trust

    1051258012299

    Lump sum payment

    1051258564534

    Same business test

    1051258797051

    Foreign pension

    1051259436882

    Employee Share Trust Schemes

    1051259887329

    Capital gains tax - deceased estate - 2 year discretion

    1051260111576

    Income Tax: Tax Incentive for Early Stage Investors

    1051261237380

    MIT Widely-held requirements

    1051261635795

    Employee Share Trust Scheme

    1051262133110

    Trust income - overseas - becoming resident

    1051262401568

    Income Tax- Capital Gains Tax - Water Rights

    1051262571552

    Trusts income - overseas - becoming resident

    1051262851044

    Legal expenses

    1051262937054

    Residency

    1051263145930

    Rental property expenses

    1051263164717

    Travel expenses

    1051263228165

    Fringe benefit tax - remote area housing benefit

    1051263406083

    GST and going concern

    1051263936422

    Residency

    1051264183085

    GST and sale of food products

    1051264237217

    Lump Sum In Arrears Tax Offset

    1051264390422

    CGT - deceased estate - two year extension

    1051264453695

    GST and professional or trade courses

    1051264800169

    Capital Gains Tax and the Commissioner's discretion to extend the two year period

    1051264800292

    Capital gains tax - main residence exemption

    1051264800549

    Capital Gains Tax - deceased estate

    1051264801737

    Capital Gains Tax and the Commissioner's discretion to extend the two year period

    1051264801795

    Income Tax - Small Business Concessions - Deceased Estate

    1051264813115

    Calculation of asset cost base

    1051264905443

    Superannuation guarantee

    1051264919541

    Fixed entitlements

    1051264961609

    Residency - departing Australia

    1051265253466

    CGT - main residence exemption

    1051265400616

    Prescribed employee

    1051266091044

    Residence for tax purposes

    1051266130386

    Assessable income from strata title fund

    1051266370484

    Home office occupancy expenses

    1051266466834

    Early Stage Innovation Company qualification

    1051266703741

    Expenses

    1051266717456

    Income Tax - Deductions

    1051266733432

    Residency

    1051266768280

    Net medical expenses tax offset

    1051266859742

    Assessability of your lump sum compensation payment

    1051266888258

    Continuity Ownership Test

    1051267165141

    GST and Education course

    1051267182026

    Early Stage Innovation Company qualification

    1051267194764

    CGT- Commissioner's discretion

    1051267337709

    Capital gains tax

    1051267505547

    Capital gains tax - main residence exemption

    1051267672727

    Non-commercial losses and the Commissioner's discretion for special

    1051267687000

    Termination of employment contract

    1051267734468

    Small business concessions

    1051267781414

    Police check

    1051267817297

    Australian Income Tax Obligations

    1051267827195

    Self-education expenses

    1051267853199

    Repayment of worker's compensation

    1051268035162

    Main residence exemption

    1051268314606

    Land as trading stock

    1051268332906

    Non-commercial losses and Commissioner's discretion for special

    1051268532879

    Goods and services tax (GST) and the purchase of a car

    1051268632830

    Assessability of your lump sum payment

    1051268840936

    Capital gains tax - main residence exemption

    1051269242003

    Travel Expenses

    1051269320444

    Work related expenses - legal expenses

    1051269402085

    Repairs and Improvements

    1051269439582

    Non-commercial losses and Commissioner's discretion for special circumstances

    1051269805177

    Assessability of your lump sum compensation payments

    1051270224726

    Work related expenses

    1051270309548

    Capital Gains Tax- main residence exemption

    1051270862502

    Capital gains tax

    1051270880331

    Deceased estates and Commissioner's discretion to extend the two year period

    1051270895487

    Deceased estates and Commissioner's discretion to extend the two year exemption

    1051270904947

    Deceased estate and Commissioner's discretion in extending the two year period

    1051279762930

    Subdivision and sale of residential property

    1051285762888

    GST on the Put and Call Option

    1051287828376

    Income Tax- Deductions-Work related expenses - self education expense

    1051290103800

    Income Tax- Deductions-Work related expenses - self education expense

    1051210015603

    Work related expenses

    1051210942743

    GST and XYZ named products

    1051216229392

    GST and going concern

    1051231958149

    Division 250 of the Income Tax Assessment Act 1997

    1051239622255

    Income Tax Exemption - Sporting Body

    1051242089391

    GST and brioche burger buns

    1051242978640

    Residency

    1051246321374

    Self-education expenses

    1051249395012

    Lump sum payment from foreign superannuation fund

    1051251455985

    Forex gains

    1051251553804

    Special Professional Income Averaging

    1051251592672

    GST and supply of disability services paid by a management entity

    1051251657094

    Deceased estate and present entitlement of beneficiaries to the income of the

    1051252444608

    A foreign superannuation fund and exemption from withholding/income tax.

    1051253020597

    Assessability of your lump sum compensation payment

    1051253084786

    Assessability of your lump sum compensation payment

    1051255203801

    Status of the worker

    1051256035830

    Deductibility of business expenses

    1051256401181

    Input tax credit entitlement and apportionment

    1051259300356

    GST and bread bars

    1051259768078

    Business - partnership - related parties - affiliate

    1051260235744

    Taxable supplies

    1051260537025

    Capital gains tax - land subdivision

    1051261896965

    GST and Feed-in-Tariff (FiT) support payments

    1051261907083

    GST and Feed-in-Tariff (FiT) support payments

    1051262176919

    Ordinary Times Earnings

    1051262918826

    Am I carrying on a business of share trading

    1051263271804

    Genuine redundancy

    1051263609864

    Taxation of an overseas pension

    1051263864383

    GST and XYZ named products

    1051263925307

    Commissioner's discretion for special circumstances

    1051263928588

    GST and supply of residential premises

    1051263970120

    Changes made to a trust deed

    1051264377903

    Capital Gains Tax: capital loss for loan to company in liquidation

    1051264481715

    Sovereign Immunity

    1051264552059

    Main residence exemption

    1051265057686

    Sovereign Immunity

    1051265665768

    GST and home care

    1051265675666

    Genuine redundancy

    1051265725581

    Approved worker entitlement fund

    1051265891297

    GST and long term solar price guarantee arrangement

    1051266402301

    Transfer balance cap and availability of a structured settlement debit

    1051267206710

    Deductibility of personal superannuation contributions

    1051267641588

    Lump sum transfer from foreign superannuation fund

    1051267728851

    Proposed demerger

    1051267741383

    Home office occupancy expenses

    1051267746099

    CGT- sale of main residence

    1051267995216

    Self Education expenses

    1051268221966

    GST and forfeited deposits

    1051268471293

    CGT - deceased estate - two year discretion

    1051268492894

    Lump sum payment from a foreign superannuation fund

    1051268629855

    Goods and services tax - Property - Premises - Residential premises

    1051268932553

    Self education expenses

    1051269075557

    Income Tax Exempt status

    1051269261179

    Foreign resident capital gains withholding clearance certificates

    1051269448643

    Capital gains tax - main residence exemption

    1051269577152

    Early Stage Innovation tax incentive

    1051269698438

    Am I in business?

    1051269858014

    Concessional contributions

    1051269905125

    Self-education expenses

    1051270143860

    Repaid self-education

    1051270188412

    Early Stage Innovation Company

    1051270227910

    Self-education expenses

    1051270483552

    Integration expenditure

    1051270599253

    GST and reconstituted partnership

    1051270635174

    GST and supply of food

    1051270662960

    Fringe benefits tax

    1051270732178

    Assessable Income - industry assistance payments

    1051270836962

    Trust distribution from overseas

    1051270887374

    Income Tax - Capital Gain - Event C2

    1051270954398

    Capital Gains Tax - deceased estate (2 year discretion)

    1051270976934

    Capital Gains Tax - deceased estate (2 year discretion)

    1051270979777

    Assessability of your compensation payment

    1051270996243

    Capital Gains Tax - deceased estate (2 year discretion)

    1051271048077

    Donations

    1051271138234

    Share capital tainting

    1051271217467

    Income Tax - Deductions - Rental Property

    1051271222633

    Capital loss for payments made under guarantee

    1051271300996

    Capital Gains Tax - deceased estate (2 year discretion)

    1051271315159

    Capital Gains Tax - deceased estate (2 year discretion)

    1051271558818

    Work related travel expenses

    1051271565499

    Transfer of securities to a deductible gift recipient

    1051271594418

    Early Stage Innovation Company

    1051271682760

    Early Stage Innovation Company

    1051271746449

    Self-education expenses

    1051272050095

    Capital Gains Tax - deceased estate (2 year discretion)

    1051272057129

    Capital Gains Tax - deceased estate (2 year discretion)

    1051272066946

    Capital Gains Tax - deceased estate (2 year discretion)

    1051272082691

    Absolute entitlement and CGT implications

    1051272119162

    Small business concession retirement exemption

    1051272176230

    GST and ex-gratia payment

    1051272338932

    Personal training course

    1051272449047

    Lump sum compensation payment

    1051272526245

    Assessability of an employee share scheme discount

    1051272763208

    Is the entity entitled to claim for depreciating assets

    1051272813623

    Assessability of war disablement pension

    1051272957184

    Whether the compensation amount is assessable income

    1051273499645

    Fringe benefits tax

    1051273500383

    Proposed property development

    1051273536241

    Rental property deductions

    1051273554190

    Commissioner's discretion to extend the main residence exemption

    1051273592530

    Compensation payment

    1051273661852

    Income Tax - Small Business Concessions - Restructure Roll-over

    1051273825589

    Self education expenses for overseas study

    1051273835101

    Assessable income - lump sum

    1051273843996

    Foreign income

    1051273910618

    Self education expenses

    1051273928734

    Work related expenses

    1051274005725

    Residency - leaving Australia

    1051274067869

    Main residence exemption

    1051274091698

    Main residence exemption

    1051274195599

    A foreign superannuation fund and exemption from withholding/income tax

    1051274486619

    Assessability of your lump sum compensation payment

    1051274788643

    Repayment of workers compensation

    1051291096791

    Genuine redundancy

    1051183651364

    CGT rollover

    1051219635367

    Income tax exempt status

    1051224658623

    GST and adjustments

    1051232850906

    Car Parking Fringe Benefits

    1051258105562

    CGT- land subdivision-main residence exemption

    1051258988769

    Death Benefit - Dependency

    1051259263234

    Foreign resident beneficiaries

    1051260514593

    Application of Division 57 of Schedule 2D to the ITAA 1936

    1051268811686

    Sovereign Immunity

    1051269185896

    Application of the debt-equity rules under Division 974 of the ITAA1997

    1051269718828

    Capital Gains Tax - Real Property - Options

    1051270333111

    Capital gains tax - deceased estate - main residence exemption

    1051270483536

    Main residence exemption

    1051270730429

    Early Stage Innovation Company eligibility.

    1051271758632

    GST and purchase of real property

    1051271898328

    GST and sale of subdivided land by unregistered owners.

    1051271952594

    Income Tax: Tax Incentive for Early Stage Investors

    1051272755913

    Superannuation guarantee

    1051272860413

    Residents of Australia for taxation purposes

    1051273426551

    Capital gains tax - small business concessions - significant individual

    1051273505180

    Employee Share Plan

    1051273565806

    Early stage innovation companies

    1051273713822

    Work related expenses - home to work travel - alternative work locations

    1051274043298

    GST and development services

    1051274059714

    Net medical expenses tax offset

    1051274462311

    GST and medical aids and appliances

    1051274539822

    Compensation payment

    1051274693858

    Capital gains tax

    1051274736858

    Foreign Super Fund - Exemption from Income tax/Withholding tax

    1051274744705

    Income tax exemption

    1051274767331

    Income tax exemption

    1051274817821

    Interest income

    1051274824902

    Assessability of your lump sum compensation payment

    1051274846428

    Compensation - Investment

    1051274850633

    Deductible amount and foreign pensions

    1051274864439

    Compensation - Investment

    1051274915493

    Non-commercial losses.

    1051274953953

    Capital gains tax# deceased estate - main residence two year exemption.

    1051275015078

    Taxation of superannuation member benefits

    1051275017607

    Assessable income vs capital gain

    1051275029803

    Interest income

    1051275040719

    Deductions and foreign pensions

    1051275082086

    Lump sum transfer from a foreign superannuation fund

    1051275086137

    Residency

    1051275275810

    Medical expenses deduction

    1051275289385

    Business deduction- environmental protection activities

    1051275353446

    Incapacity for work payments

    1051275383260

    GST and supply of testing services

    1051275419907

    Assessability of interest income

    1051275458113

    Self-education expenses

    1051275498195

    Entity

    1051275701442

    Early Stage Innovation Company eligibility

    1051275736703

    CGT rollover

    1051275776029

    CGT- Deceased estate - two year extension

    1051275780403

    Residency

    1051275785888

    Deductibility of personal superannuation contributions

    1051275791573

    Superannuation income stream benefits

    1051276045263

    Pre- CGT assets

    1051276142770

    CGT rollover under Subdivision 126-B of the Income Tax Assessment Act 1997 ('ITAA

    1051276183226

    Capital gains tax - Small Business Concession

    1051276185368

    Residency

    1051276212826

    Early Stage Innovation Company qualification

    1051276246100

    University Scholarship for Professional Placement

    1051276358065

    Application of Division 149 Income Tax Assessment Act 1997

    1051276397226

    GST and sale of real property

    1051276416915

    Lump sum payment from a foreign fund

    1051276427241

    Non-commercial losses

    1051276431956

    Self-education expenses

    1051276464315

    Rental property interest deductions

    1051276465970

    Income Tax - Capital Gains Tax - Deceased Estate

    1051276636402

    Taxation Issues arising from Divorce Proceeding

    1051276656568

    Bad debt deduction

    1051276706496

    GST and supply of services to a non-resident entity

    1051276742872

    International - salary - 23AG

    1051276744865

    Capital gains tax - marriage settlement

    1051276779415

    Fringe benefits tax - travel expenses - otherwise deductible rules

    1051276840457

    Scholarship income

    1051276909491

    Goods and services tax (GST) and sale of steel to a company which will export the

    1051276915280

    Business income

    1051277014619

    Commissioner's discretion to extend the main residence exemption

    1051277091603

    Furnishings

    1051277136576

    Residency

    1051277223903

    Non-commercial losses and the Commissioner's discretion

    1051277325999

    Non-commercial losses and the Commissioner's discretion

    1051277474019

    Lump sum payment from a foreign superannuation fund

    1051277515302

    Capital gains tax

    1051277518674

    Self-education expenses

    1051277831527

    GST and underwriting

    1051277861763

    Income tax exempt entity

    1051277984909

    Self-education expenses

    1051278162649

    Deductibility of gifts

    1051278746918

    Goods and Services Tax (GST) and commercial residential premises

    1051278761917

    Lump sum transfer from a foreign superannuation fund

    1051278875576

    Legal expenses

    1051276212826

    Early Stage Innovation Company qualification

    1051276246100

    University Scholarship for Professional Placement

    1051276358065

    Application of Division 149 Income Tax Assessment Act 1997

    1051276397226

    GST and sale of real property

    1051276416915

    Lump sum payment from a foreign fund

    1051276427241

    Non-commercial losses

    1051276431956

    Self-education expenses

    1051276464315

    Rental property interest deductions

    1051276465970

    Income Tax - Capital Gains Tax - Deceased Estate

    1051276636402

    Taxation Issues arising from Divorce Proceeding

    1051276656568

    Bad debt deduction

    1051276706496

    GST and supply of services to a non-resident entity

    1051276742872

    International - salary - 23AG

    1051276744865

    Capital gains tax - marriage settlement

    1051276779415

    Fringe benefits tax - travel expenses - otherwise deductible rules

    1051276840457

    Scholarship income

    1051276909491

    Goods and services tax (GST) and sale of steel to a company which will export the

    1051276915280

    Business income

    1051277014619

    Commissioner's discretion to extend the main residence exemption

    1051277091603

    Furnishings

    1051277136576

    Residency

    1051277223903

    Non-commercial losses and the Commissioner's discretion

    1051277325999

    Non-commercial losses and the Commissioner's discretion

    1051277474019

    Lump sum payment from a foreign superannuation fund

    1051277515302

    Capital gains tax

    1051277518674

    Self-education expenses

    1051277831527

    GST and underwriting

    1051277861763

    Income tax exempt entity

    1051277984909

    Self-education expenses

    1051278162649

    Deductibility of gifts

    1051278746918

    Goods and Services Tax (GST) and commercial residential premises

    1051278761917

    Lump sum transfer from a foreign superannuation fund

    1051278875576

    Legal expenses

    1051276212826

    Early Stage Innovation Company qualification

    1051276246100

    University Scholarship for Professional Placement

    1051276358065

    Application of Division 149 Income Tax Assessment Act 1997

    1051276397226

    GST and sale of real property

    1051276416915

    Lump sum payment from a foreign fund

    1051276427241

    Non-commercial losses

    1051276431956

    Self-education expenses

    1051276464315

    Rental property interest deductions

    1051276465970

    Income Tax - Capital Gains Tax - Deceased Estate

    1051276636402

    Taxation Issues arising from Divorce Proceeding

    1051276656568

    Bad debt deduction

    1051276706496

    GST and supply of services to a non-resident entity

    1051276742872

    International - salary - 23AG

    1051276744865

    Capital gains tax - marriage settlement

    1051276779415

    Fringe benefits tax - travel expenses - otherwise deductible rules

    1051276840457

    Scholarship income

    1051276909491

    Goods and services tax (GST) and sale of steel to a company which will export the

    1051276915280

    Business income

    1051277014619

    Commissioner's discretion to extend the main residence exemption

    1051277091603

    Furnishings

    1051277136576

    Residency

    1051277223903

    Non-commercial losses and the Commissioner's discretion

    1051277325999

    Non-commercial losses and the Commissioner's discretion

    1051277474019

    Lump sum payment from a foreign superannuation fund

    1051277515302

    Capital gains tax

    1051277518674

    Self-education expenses

    1051277831527

    GST and underwriting

    1051277861763

    Income tax exempt entity

    1051277984909

    Self-education expenses

    1051278162649

    Deductibility of gifts

    1051278746918

    Goods and Services Tax (GST) and commercial residential premises

    1051278761917

    Lump sum transfer from a foreign superannuation fund

    1051278875576

    Legal expenses

    Spring report

    INDEXED FILES FOR PUBLICATION

    Files created between 1 January 2017 and 30 June 2017

    Produced in accordance with Senate Continuing Order

    AUSTRALIAN TAXATION OFFICE

    New policy projects

    File ID

    File Title

    2017/02/971

    Ten Year Enterprise Tax Plan - targeted amendments to Division 7A

    2017/03/972

    Commonwealth Penalty Units 2017 – increase in value

    2017/03/973

    Tax integrity - franked distributions funded by capital raisings

    2017/05/974

    Transparency of Tax Debt

    2017/05/975

    GST on Precious Metals

    2017/06/976

    Reducing Pressure on Housing Affordability – annual charge on foreign owners of underutilised residential property

    2017/06/977

    Reducing Pressure on Housing Affordability - Capital Gains Tax changes for foreign investors – main residence exemption

    2017/06/978

    GST – removing the double taxation of digital currency

    Taxpayer alerts

    File ID

    File Title

    TA 2017/1

    Re-characterisation of income from trading businesses

    TA 2017/2

    Claiming the Research and Development Tax Incentive for construction activities

    TA 2017/3

    Claiming the Research and Development Tax Incentive for ordinary business activities

    TA 2017/4

    Claiming the Research and Development Tax Incentive for Agricultural activities

    TA 2017/5

    Claiming the Research and Development Tax Incentive for software development activities

    Legislative instrument determinations

    File ID

    File Title

    CASH 2017/1

    Goods and Services Tax: Accounting on a cash basis Determination 2017 - Industrial Trade Unions

    CRP 2017/D1

    Taxation Administration (Remedial Power-Foreign Resident Capital Gains Withholding Tax) Determination 2017

    Effective Life 2017/1

    Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2017 (No 1)

    FOREX 2017/1

    Goods and Services Tax: Foreign Currency Conversion Determination (No. 1) 2017

    GSTE 2017/1

    Correcting GST Errors Amendment Determination 2017 (No.1)

    OPS 2017/1

    Classes of Government Related Entities Exempt from Providing Third Party Reports Determination 2017

    PAR 2017/1

    Goods and Services Tax: (Particular Attribution Rules for Cooling off Periods) Determination 2017

    PAR 2017/2

    Goods and Services Tax: (Particular Attribution Rules for Retention Payments) Determination 2017

    PAR 2017/3

    Goods and Services Tax: (Particular Attribution Rules for Supplies and Acquisitions made through Agents) Determination 2017

    PAR 2017/4

    Goods and Services Tax: Application of Particular Attribution Rules Determinations (Determination) 2017

    PAR 2017/5

    Goods and Services Tax: (Particular Attribution Rule for Supplies of Gas or Electricity made by Public Utility Providers) Determination 2017

    PAR 2017/6

    Goods and Services Tax: Particular Attribution Rules for Banknote and Coin-operated Machines and Similar Devices Determination 2017

    PAR 2017/7

    Goods and Services Tax: Particular Attribution Rules for Lay-By Sales Determination 2017

    PAR 2017/8

    Goods and Services Tax: Particular Attribution Rules Where Total Consideration is Not Known Determination 2017

    SPR 2017/1

    Reporting of all new member accounts and closed member accounts by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) in accordance with the Taxation Administration Act 1953

    TPAL 2017/1

    Requirement to lodge a return for the year of income ended 30 June 2017 under the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Income Tax (Transitional Provisions) Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 , the Higher Education Support Act 2003 and the Trade Support Loans Act 2014

    TPAL 2017/2

    Requirement to lodge a return for the year of income ended 30 June 2017 under the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment

    Variation 55

    PAYG Withholding Variation: foreign resident capital gains withholding payments - income tax exempt entities.

    WAN 2017/1

    Goods and Services Tax: Waiver of Adjustment Note Requirement Determination 2017 - for Decreasing Adjustments from Intangible Supplies from Offshore

    WAN 2017/3

    Goods and Services Tax: Waiver of Adjustment Note Requirement Determination 2017 - Members of MasterCard International and Visa International - Bank Interchange Transfers

    WTI 2017/D5

    Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument 2017

    RCTI 2017/1

    Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Road Transport Operators

    RCTI 2017/2

    Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Food and Grocery Manufacturers and Retailers

    RCTI 2017/3

    Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Ceding Insurers or Reinsurers

    RCTI 2017/4

    Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Education Fund Providers

    RCTI 2017/5

    Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for wholesalers of photographic imaging equipment and related supplies

    RCTI 2017/6

    Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Agricultural Products, Government Related Entities and Large Business Entities

    RCTI 2017/7

    Goods and Services Tax: Classes of Recipient Created Tax Invoices Determination 2017 for Demand Side Response Aggregators

    RCTI 2017/8

    Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Quarry Operators

    RCTI 2017/9

    Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Australian Direct Property Investment Association Inc. and their Originating Members

    RCTI 2017/10

    Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Horseracing Clubs

    RCTI 2017/11

    Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Caravan Park Operators

    RCTI 2017/12

    Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Defined Commission and/or Fee Based Services in the Financial Industry

    RCTI 2017/13

    Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Greyhound Racing Clubs

    RCTI 2017/14

    Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Copyrighted Material

    WTI 2017/2

    Goods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017- customers of Custom Service Leasing Pty Ltd

    WTI 2017/3

    Goods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017 for intangible supplies from offshore

    WTI 2017/4

    Goods and Services Tax: Waiver of Requirement to hold a Tax Invoice Determination 2017 - Members of MasterCard International and Visa International - Bank Interchange Services

    ATO Guidelines and Policy

    File ID

    File Title

    LCG 2017/D1

    Superannuation reform: defined benefit income streams – pensions or annuities paid from non-commutable, life expectancy or market-linked products

    LCG 2017/D2

    GST on low value imported goods

    LCG 2017/D3

    Superannuation reform: Transfer Balance Cap – Superannuation death benefits

    LCG 2017/D4

    GST on supplies made through electronic distribution platforms

    LCG 2017/D5

    When is a redeliverer responsible for GST on a supply of low value imported goods?

    LCG 2016/5A

    Foreign resident capital gains withholding regime: the Commissioner’s variation power

    LCG 2006/6A

    Foreign resident capital gains withholding regime: amount payable to the Commissioner

    LCG 2016/7A

    Foreign resident capital gains withholding regime: options

    LCG 2016/8

    Superannuation reform: transfer balance cap and transition to retirement reforms: transitional CGT relief for superannuation funds

    LCG 2016/9

    Superannuation reform: transfer balance cap

    LCG 2016/10

    Superannuation reform: Defined benefit income streams – non-commutable, lifetime pensions and lifetime annuities

    LCG 2016/11

    Superannuation reform: concessional contributions – defined benefit interests and constitutionally protected funds

    LCG 2016/12

    Superannuation reform: total superannuation balance

    LCG 2017/1

    Superannuation reform: capped defined benefit income streams – pensions or annuities paid from non-commutable, life expectancy or market linked products

    LCG 2017/3

    Superannuation reform: Superannuation death benefits and the transfer balance cap

    PCG 2017/1

    ATO compliance approach to transfer pricing issues related to centralised operating models involving procurement, marketing, sales and distribution functions

    PCG 2017/2

    Simplified Transfer Pricing Record Keeping Options

    PCG 2017/3

    Income tax – supporting the implementation of the changes to the taxation of transition to retirement income streams

    PCG 2017/D4

    ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

    PCG 2017/5

    Superannuation Reform: commutation requests made before 1 July 2017 to avoid exceeding the $1.6 million transfer balance cap

    PCG 2017/6

    Superannuation reform: commutation of a death benefit income stream before 1 July 2017

    PCG 2017/D7

    Enterprise Tax Plan: small business over-franking in 2016-17 income year because of tax rate change

    PCG 2017/8

    Income tax – the use of internal derivatives by multinational banks

    PCG 2017/D9

    Dividend equivalent payments made by a trustee under an employee share scheme

    PCG 2017/10

    Application of paragraphs 215-10(1)(c) and 215-10(1)(d) of the Income Tax Assessment Act 1997

    ATO rulings and determinations

    File ID

    File Title

    CR 2017/1

    Income tax: demerger of Westgold Resources Limited by Metals X Limited

    CR 2017/2

    Income tax and fringe benefits tax: customers who use the Ready Track Pty Ltd Driver Journal Report for car log book records

    CR 2017/3

    Income tax: Intecq Limited - Scheme of Arrangement

    CR 2017/4

    Income tax: disturbance payments by Transport for NSW in respect of the construction of the Sydney Metro City & Southwest

    CR 2017/5

    Income tax: IMB Ltd – Off-market share buy-back

    CR 2017/6

    Income tax: Insurance Australia Group Limited – issue of IAG Capital Notes

    CR 2017/7

    Income tax: ‘South32 Worsley Alumina Early Retirement Scheme 2017’

    CR 2017/8

    Fringe benefits tax: employers who are clients of Westhill Pty Ltd as trustee for the ASP Trust trading as Airport Security Parking and who enter into a Corporate Bailment Agreement

    CR 2017/9

    Income tax: CMI Limited – off-market share buy-back

    CR 2017/10

    Income tax: Thinksmart Limited – delisting from ASX and shares converted into Depositary Interests

    CR 2017/11

    Income tax: Heron Resources Limited - demerger of Ardea Resources Limited

    CR 2017/12

    Income tax: ‘Energy Queensland Limited Early Retirement Scheme 2017’

    CR 2017/13

    Income tax: return of capital: Alliance Resources Limited

    CR 2017/14

    Income tax: will the transaction item for a gift in a bank or credit card statement meet the requirements of a receipt under section 30-228 of the Income Tax Assessment Act 1997?

    CR 2017/15

    Income tax: assessability of payments from the Victorian Taxi Reform Hardship Fund

    CR 2017/16

    Income tax: Multiplex Development and Opportunity Fund – Return of capital

    CR 2017/17

    Income tax: ‘Department for Education and Child Development Early Retirement Scheme 2017’

    CR 2017/18

    Fringe benefits tax: employer clients of McMillan Shakespeare Limited and its subsidiaries who participate in the Fly-in Fly-Out travel program

    CR 2017/19

    Fringe benefits tax: clients of Toyota Fleet Management, whose employees use the DriverDirect E-logbook for car log book and odometer records

    CR 2017/20

    Income tax: employment termination payment - Department of Communities, Child Safety and Disability Services Queensland

    CR 2017/21

    Income tax: treatment of transfer payments to employees in connection with the sale of the Specialist Disability Services business

    CR 2017/22

    Income tax: Commonwealth Bank of Australia – CommBank PERLS IX Capital Notes

    CR 2017/23

    Income tax: Department of Health (Commonwealth) - Direct Funding Model of the Individual Support Packages sub‑Programme of the Commonwealth Continuity of Support Programme

    CR 2017/24

    Income tax: PRP Investment Trust: redemption of units

    CR 2017/25

    Income tax: Challenger Limited: Challenger Capital Notes 2

    CR 2017/26

    Income tax: scrip for scrip roll-over: acquisition of Centuria Metropolitan REIT No. 2 by Centuria Metropolitan REIT No. 1

    CR 2017/27

    Income tax: Restructure of PRP Investment Trust

    CR 2017/28

    Income tax: ‘AGL Loy Yang Early Retirement Scheme 2017’

    CR 2017/29

    Income tax: Suncorp Group Limited: Suncorp Group Limited Capital Notes

    CR 2017/30

    Income tax: Tasmania Mines Limited - selective capital reduction and cancellation of shares

    CR 2017/31

    Income tax: employment termination payment: Australian Football League Players’ Association Incorporated

    CR 2017/32

    Income tax: the ‘Electrical Trades Union WA Early Voluntary Retirement Scheme 2017’

    CR 2017/33

    Fringe benefits tax: employer clients of PBI Benefit Solutions Pty Ltd who are subject to the provisions of section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of the PBI Solutions Meals and Entertainment Card facility

    CR 2017/34

    Fringe benefits tax: employer clients of Smartgroup Corporation Ltd who are subject to the provisions of section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of the Smartgroup Meals and Entertainment Card facility

    CR 2017/35

    Fringe benefits tax: corporate clients of Statewide Novated Leasing Pty Ltd and its subsidiaries (Statewide) who participate in Statewide's bus travel benefit scheme

    CR 2017/36

    Fringe Benefits Tax: employer contributions to the Australian Construction Industry Redundancy Trust (ACIRT)

    CR 2017/37

    Income tax: demerger of Alcoa Corporation from Alcoa Inc. (now Arconic Inc.)

    CR 2017/38

    Fringe benefits tax: employer clients of Community Sector Banking Pty Limited who are subject to the provisions of either section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of a B‑Maximised MasterCard credit card facility

    CR 2017/39

    Income tax: Henderson Group plc – consolidation of shares and of ASX CHESS Depositary Interests

    GSTD 2017/D1

    Goods and services tax: what is excluded from being second-hand goods by paragraph (b) of the definition of that term in Division 195 of the A New Tax System (Goods and Services Tax) Act 1999?

    TD 2017/D1

    Income tax: is a person who is not a beneficiary of the trust capable of having a distribution made to them for the purposes of section 272-60 of Schedule 2F to the Income Tax Assessment Act 1936

    TD 2017/D2

    Income tax: when will a dividend equivalent payment, made by a trustee under an employee share scheme that delivers ESS interests taxed by Subdivision 83A-B or 83A-C of the Income Tax Assessment Act 1997 be assessable as remuneration under section 6-5?

    TD 2017/D3

    Income Tax: Division 7A: can section 109T of the Income Tax Assessment Act 1936 apply to a payment or loan made by a private company to another entity (the ‘first interposed entity’) where that payment or loan is an ordinary commercial transaction?

    TR 2017/D1

    Income tax: composite items and identifying the depreciating asset for the purposes of working out capital allowances

    TR 2017/D2

    Income tax: Foreign Incorporated Companies: Central Management and Control test of residency

    TR 2017/D3

    Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account

    TR 2017/D4

    Income tax: when does a corporate limited partnership ‘credit’ an amount to a partner in that partnership?

    TR 2017/D5

    Income tax: employee remuneration trusts

    TR 2017/D6

    Income tax and fringe benefits tax: when are deductions allowed for employees’ travel expenses?

    TD 2017/1

    Income tax: capital gains: can intangible capital improvements made to a pre-CGT asset be a separate asset for the purpose of subsections 108-70(2) or (3) of the Income Tax Assessment Act 1997 (ITAA 1997)?

    TD 2017/2

    Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2017?

    TD 2017/3

    Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2017?

    TD 2017/4

    Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2017?

    TD 2017/5

    Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2017

    TD 2017/6

    Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non‑remote housing for the fringe benefits tax year commencing on 1 April 2017?

    TD 2017/7

    Income tax: can freshwater crayfish be trading stock and, if so, can you use a reasonable estimate of the number of freshwater crayfish to value them under Subdivision 70-C of the Income Tax Assessment Act 1997?

    TD 2017/8

    Income tax: is the cost of travelling to have a tax return prepared by a ‘recognised tax adviser’ deductible under section 25-5 of the Income Tax Assessment Act 1997 (ITAA 1997)?

    TD 2017/9

    Income tax: value of goods taken from stock for private use for the 2016-17 income year

    SGD 2017/1

    Superannuation Guarantee: is an advance paid under section 28 of the Fair Entitlements Guarantee Act 2012 to a former employee “salary or wages” paid by the employer to the employee for the purposes of working out a superannuation guarantee charge liability under the Superannuation Guarantee (Administration) Act 1992?

    TD 2017/10

    Income tax: capital gains: can costs that you incur after a CGT event happens be ‘related to’ that CGT event for the purpose of working out your incidental costs?

    TD 2017/11

    Income tax: who should be assessed to interest on bank accounts?

    TD 2017/13

    Income tax: capital gains: if you build a dwelling on land that you acquired before 20 September 1985 (‘pre-CGT’), are you required to make a choice under section 118-150 of the Income Tax Assessment Act 1997 (ITAA 1997) to get the main residence exemption?

    TD 2017/14

    Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2017?

    LCTD 2017/1

    Luxury car tax: what is the luxury car tax threshold and the fuel-efficient car limit for 2017-18 financial year?

    GSTR 2017/1

    Goods and services tax: making cross-border supplies to Australian consumer

    TD 2017/16

    Income tax: capital gains: what is the improvement threshold for the 2017-18 income year under section 108-85 of the Income Tax Assessment Act 1997?

    TR 2017/1

    Income tax: deductions for mining and petroleum exploration expenditure

    TR 2017/2

    Income tax: effective life of depreciating assets (applicable from 1 July 2017)

    TR 2017/3

    Income tax: distributions from foreign companies – meaning of ‘at the time the distribution is made’ when applying the participation test

    TD 2017/17

    Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2017 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

    TD 2017/18

    Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2017‑18 financial year?

    PR 2017/1

    Income tax: Quintis Sandalwood Album Project 2017 Retail Investment Offer

    PR 2017/2

    Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2020

    PR 2017/3

    Income tax: tax consequences for a borrower being charged an ‘Indexed Rate’ of interest under a home loan

    PR 2017/4

    Income tax: W.A. Blue Gum Project 2017

    PR 2017/5

    Income tax: Quintis Sandalwood Album Project 2017 Sophisticated Investor Offer

    PR 2017/6

    Income tax: tax consequences for a borrower being charged a discounted home loan interest rate calculated under Loan Reducer

    PR 2017/7

    Income tax: taxation consequences of investing in CDIs over interests in the SPDR® S&P 500® ETF Trust

    Private Binding Rulings

    File ID

    File Title

    1012653484192

    Cost Base

    1012711462194

    GST and reduced input tax credits for an IDPS

    1012771834045

    Cost base of shares

    1012864435050

    Cost Base of Shares

    1013046478858

    Employee Share Scheme

    1013073025809

    Deductibility of gaming machine entitlement expenditure

    1013079373426

    Residential Premises: Input Taxed Supply

    1013090024917

    GST-free and supply of food

    1013090267001

    Tax Implications of Remuneration Paid to Administrator of Local Council

    1013090277889

    Tax Implications of Remuneration Paid to Administrator of Local Council

    1013090291843

    Tax Implications of Remuneration Paid to Administrator of Local Council

    1013090321157

    Tax Implications of Remuneration Paid to Administrator of Local Council

    1013090355288

    Tax Implications of Remuneration Paid to Administrator of Local Council

    1013090453850

    Tax treatment of invalidity pensions

    1013090519902

    Tax treatment of invalidity pensions

    1013091115324

    Deductibility of personal superannuation contributions

    1013091329340

    Tax residency status for companies

    1013092359035

    Tax treatment of invalidity pensions

    1013095584550

    Transition to retirement income stream

    1013095604804

    Exempt current pension income

    1013095680382

    Tax treatment of invalidity pensions

    1013099056759

    Non-business boating activities

    1013099223065

    Non business boating activities

    1013099410180

    Proposed demerger

    1013101325236

    Commissioners discretion - extension of two year time limit

    1013101503609

    Income Tax: Tax Incentive for Early Stage Investors

    1013102654430

    Capital gain - disposal of right to seek compensation

    1013103022814

    Capital gain - disposal of right to seek compensation

    1013103823311

    Capital gain - disposal of right to seek compensation

    1013103826469

    Assessable income or capital gains

    1013104126186

    Capital gain - disposal of right to seek compensation

    1013104130060

    GST and registration requirements

    1013104459317

    Deductions associated with maintenance of an animal

    1013104532860

    Commissioner's discretion for non-commercial business loss

    1013104623880

    GST and registration requirements

    1013105276914

    Capital gain - disposal of right to seek compensation

    1013105349907

    Capital Gains Tax

    1013105457951

    Income tax - capital allowances - other

    1013105688683

    Capital gain - disposal of right to seek compensation

    1013106148428

    Goods and services tax (GST) and sales of tempeh

    1013106377505

    Capital gains tax

    1013106518619

    Capital gains tax and absolute entitlement

    1013106664256

    Residency of self-managed superannuation fund

    1013106666976

    Assessable Income

    1013106676361

    Assessability of your lump sum compensation payment

    1013106676949

    GST and supply of food

    1013106709567

    Deductibility of interest expenses

    1013106950524

    Goods and services tax and adjustment notes

    1013107060601

    Fringe benefits tax: car parking benefits: exempt benefits

    1013107114453

    Assignment of partnership interest

    1013107117598

    Capital gains tax discount for non-resident

    1013107436296

    Work related expenses - travel- bulky tools

    1013107439831

    Whether the entity is entitled to a deduction for professional fees

    1013107546808

    Compound interest expense

    1013107569830

    GST and Probiotics

    1013107607033

    Capital gain - disposal of right to seek compensation

    1013107666909

    Capital gain - disposal of right to seek compensation

    1013107700944

    Capital gain - disposal of right to seek compensation

    1013107785416

    Compound interest expense

    1013107794444

    Capital gain - disposal of right to seek compensation

    1013107848634

    Capital gains tax

    1013107857753

    Capital gain - disposal of right to seek compensation

    1013107917472

    Business expenses

    1013108049822

    Sale of Input Taxed Residential Premises

    1013108206694

    Foreign pension fund and exemption from withholding tax

    1013108249948

    Am I in business? - rental properties

    1013108323910

    Residency

    1013108341281

    Exempt income

    1013108356902

    Deceased estate - administration of estate - present entitlement

    1013108932660

    Capital gains tax - deceased estate - Commissioner's discretion to extend the two

    1013108954095

    Non-commercial losses - Lead time - Am I in Business

    1013109246203

    Am I in business - Share trader

    1013109493693

    Tax consequences of leasing certain assets to non-residents

    1013110474644

    Interest expenses

    1013110617316

    Work-related motor vehicle expenses

    1013110664862

    Assessable income

    1013110706301

    Assessable income

    1013110754545

    Interest and dividend income of non-resident

    1013110892793

    Trust - beneficiary - excepted person

    1013111788703

    Non-commercial losses - Exceeding income limit

    1013117357300

    IMR Concession

    1013124626752

    Income Tax Exemption and DGR Endorsement

    1013129177065

    Deductibility of legal expenses

    59172

    Medicare levy exemption

    1012799240181

    Doctrine of sovereign immunity

    1013013320376

    CGT Scrip for scrip roll-over relief

    1013043725492

    Group restructure

    1013051320341

    Tax treatment of invalidity pensions

    1013068058158

    Settlement payment

    1013078350461

    Income Tax: 'Resident or resident of Australia' for the purpose of section 6(1) of the Income Tax Assessment Act 1936

    1013078353171

    Tax treatment of invalidity pensions

    1013085883813

    Lease extension payments

    1013089780200

    Tax treatment of invalidity pensions

    1013090694162

    Tax treatment of invalidity pensions

    1013090932192

    Tax treatment of invalidity pensions

    1013091378305

    Tax treatment of invalidity pensions

    1013092871501

    Tax treatment of invalidity pensions

    1013092901779

    Tax treatment of invalidity pensions

    1013093003912

    Tax treatment of invalidity pensions

    1013093044591

    Tax treatment of invalidity pensions

    1013093084479

    Tax treatment of invalidity pensions

    1013093205505

    Tax treatment of invalidity pensions

    1013094673687

    GST and application of Division 142 on security deposits

    1013095299785

    Tax treatment of invalidity pensions

    1013095515364

    CGT Scrip for scrip roll-over

    1013097067503

    Income tax consolidated group deductions

    1013098079787

    Tax treatment of invalidity pensions

    1013098414406

    Tax treatment of invalidity pensions

    1013098420266

    Apportionment

    1013098663389

    Tax treatment of invalidity pensions

    1013098852111

    Tax treatment of invalidity pensions

    1013099343984

    Small business concessions

    1013099481450

    Disregarding a capital gain or capital loss by foreign resident under Div 855 of the ITAA 1997

    1013100879875

    FBT car parking fringe benefits

    1013100908079

    UPP in respect of your foreign pension

    1013101399216

    Capital gains

    1013101446398

    Transition to retirement income stream

    1013101460245

    Transition to retirement income stream

    1013102267260

    Deductions for interest expenses

    1013102521510

    Tax treatment of invalidity pensions

    1013102825748

    Deduction - work related travel expenses

    1013103142915

    GST and sale of subdivided land

    1013103977163

    Section 40-880 Black-hole Expenditure

    1013104064523

    GST and ABC soups

    1013104103589

    Goods and Services Tax and Property

    1013104253300

    GST and the meaning of the term 'a State' for the purposes of the margin scheme

    1013104544371

    Goods and Services Tax - Property

    1013104772997

    Self-education expenses

    1013105184199

    Whether the sale of vacant land is a taxable supply

    1013105501232

    GST and sale of residential property

    1013105634941

    Residency

    1013105641139

    GST-free food

    1013105963969

    FBT - Multiple Issues

    1013106402645

    Assessability of a foreign lump sum payment

    1013107550448

    Self education expenses

    1013107761978

    GST and property development rights

    1013107826829

    Transition to retirement income stream

    1013107841899

    Taxation of superannuation funds

    1013108162159

    GST and the sale of vacant land

    1013108428843

    Trust income - taxed at special rates - section 99A

    1013108882034

    Foreign income

    1013109136055

    Tax Treatments for capital works

    1013109173447

    Application of Division 820

    1013109314931

    Income Tax treatments for loan arrangements

    1013109328282

    Payments to Administrators

    1013109345703

    GST and supply of string hoppers

    1013109430225

    Income tax treatment for loan arrangement

    1013109437557

    Payments to administrators

    1013109708102

    Investment Scam - fraud - deductibility / capital nature

    1013109809046

    2 year replacement asset roll-over

    1013109838367

    Compensation

    1013109886163

    Capital gains tax - Commissioners discretion

    1013110062800

    GST and commission received for services to overseas entity

    1013110066539

    Lump sum payment from a foreign fund

    1013110156783

    Business Deductions - Protective Items

    1013110214282

    GST and supply of delivery services

    1013110238197

    Taxation treatment of invalidity payments made under the Defence Force Retirement

    1013110295850

    Subdivision and sale of land

    1013110461234

    Tax treatment of invalidity pay

    1013110512772

    Deductibility of rent payments

    1013110513746

    Losses from production business

    1013110530770

    Deductibility of rent payments

    1013110549617

    GST and subdivision 153-B arrangements

    1013110598685

    Tax treatment of invalidity pay

    1013110652926

    Residency

    1013110721066

    Tax treatment of invalidity pensions

    1013110804879

    Capital Gains Tax - Main Residence Exemption

    1013110843514

    GST and supply of membership

    1013110901993

    Goods and services tax ~~ Property ~~ Premises ~~ Residential premises

    1013110912576

    Subdivision and sale of land

    1013110921471

    Personal services income

    1013110939708

    Medical Levy & Surcharge; The Budget Repair Tax

    1013110943228

    GST and web based application

    1013111023490

    Tax treatment of invalidity pensions

    1013111025363

    Taxation treatment of the invalidity benefits paid to you under the Defence Force

    1013111272279

    Residency

    1013111308218

    CGT on goodwill following the sale of a business

    1013111575300

    Taxation treatment of the invalidity benefit paid to you under the Defence Force

    1013111607412

    Land subdivision and sale

    1013111728107

    GST and the supply of a training course

    1013111864255

    Employee share scheme - Deferred taxing point - Selling restrictions continue after rights vest

    1013111985015

    Land subdivision and sale

    1013112054646

    Capital gains tax for deceased estates

    1013112089770

    Capital gains tax outcome under section 104-70 of the Income Tax Assessment Act

    1013112158472

    Capital gains tax - deceased estate - Commissioner's discretion

    1013112204548

    Non-commercial losses

    1013112226762

    Exercise of the Commissioner's Discretion

    1013112401925

    Goods and services tax (GST) and payroll services

    1013112458877

    Tax treatment of invalidity pensions

    1013112507588

    Fringe benefits tax

    1013112548469

    Net Medical Expenses Tax Offset

    1013112762961

    GST and the refund of overpaid GST

    1013112792574

    Rental expenses deductions

    1013112834477

    Residency

    1013112839092

    Residency

    1013112906178

    Assessability of compensation payment

    1013112962467

    Am I in business - Share trading

    1013112988323

    Goods and services tax (GST) and dessert

    1013113126007

    Employee share scheme, Fringe benefit tax

    1013113164885

    GST and sale of goods located outside Australia

    1013113167975

    GST and supplies of services made to a resident where the supply is provided to an entity outside of Australia

    1013113266920

    Property - subdivision - Am I in business? - isolated transaction

    1013113405174

    Medicare Levy surcharge

    1013113454080

    GST and supplies to an entity outside of Australia

    1013113681827

    Change from a co-operative to a company

    1013113869498

    CGT -deceased estate- 2 year period -extension of time

    1013113930547

    Regarding your residency status

    1013113943093

    Beneficial ownership

    1013114082095

    Sovereign Immunity

    1013114109788

    Assessability of your lump sum compensation payment

    1013114173966

    Personal Services Income

    1013114224095

    Deceased Estate Small Business Concessions Two year discretion

    1013114259067

    Small business tax offset

    1013114265314

    Treatment of the retirement village residency arrangements

    1013114461467

    A lump sum payment

    1013114463872

    Residency status

    1013114538410

    Superannuation death benefits- interdependency relationships

    1013114642157

    Assessability of lump sum compensation payment

    1013114670371

    Non-commercial losses - Mixed farming

    1013114683301

    Assessability of lump sum compensation payment

    1013114815945

    Deduction - Investment Property - Interest

    1013114816620

    Superannuation death benefits- interdependency relationships

    1013115006615

    Assessability of prize money

    1013115025934

    CGT - Deceased Estate - Property & Entitlement - Remainder interest

    1013115039892

    Binary option trading

    1013115378763

    Fringe Benefits tax - Exempt Loan Benefits

    1013115452371

    Commissioner's discretion

    1013115455396

    Capital gain, extension of time

    1013115488924

    Work related expenses - bulky tools

    1013115491954

    Income/withholding tax

    1013115521073

    Income/withholding tax

    1013115543693

    Assessability of your lump sum compensation payment

    1013115556107

    The exercise of the Commissioner's discretion

    1013115677681

    GST and the supply of a going concern

    1013115705837

    Adoption of foreign income year basis for returning foreign income

    1013115810337

    Work-related expenses

    1013115868477

    Pensions

    1013115884911

    Resettlement of Trust

    1013115981522

    Resettlement of Trust

    1013116020368

    Capital gains tax

    1013116515866

    Goods and services tax (GST) and GST registration

    1013116532001

    Trust - Commissioner's discretion

    1013116607529

    Superannuation guarantee

    1013116633094

    Legal expenses

    1013116965524

    Travel expenses

    1013117221436

    Assessability of a lump sum compensation payment

    1013117285550

    Self education expenses

    1013117303402

    Pensions

    1013117350685

    Compensation payment

    1013117376885

    Work related travel expense

    1013117489334

    Capital gains tax - deceased estate

    1013117512390

    Property - Sub-division - Capital or Revenue

    1013117544181

    Self-education expenses

    1013117747793

    Superannuation death benefits

    1013117762101

    Sale of property

    1013118009567

    Loan interest deduction

    1013118164096

    Residency - Superannuation Test

    1013118170603

    Assessability of compensation payment

    1013118216793

    Self-education expenses

    1013118312418

    Rental - deductions - interest

    1013118394043

    XYZ investments

    1013118438611

    Deceased estate for Capital Gains Tax

    1013118464904

    Non-commercial losses - Primary production

    1013118650104

    Foreign earnings

    1013118754472

    GST and social and affordable housing

    1013118812111

    PAYG withholding

    1013118950207

    Claiming and paying the goods and services tax (GST)

    1013119062286

    Personal services income

    1013119121577

    CGT - deceased estate

    1013119348958

    The disposal of a CGT asset

    1013119357626

    Fringe Benefits Tax - Exempt Loan Benefits

    1013119448162

    Superannuation death benefits - interdependency relationships

    1013119477123

    Capital gains of a deceased estate

    1013119523533

    Capital gains tax - deceased estate - request for the Commissioner to exercise his

    1013119653863

    Compensation

    1013120215762

    CGT consequence of variation to trust deed

    1013120371827

    Deductible amount of undeducted purchase price (UPP) of a foreign pension or annuity

    1013120567861

    GST registration

    1013121568404

    Assessability of your lump sum compensation payment

    1013122258267

    WRE-Wine Sommelier

    1013122590520

    Travel Expenses

    1013126998308

    Capital Gains Tax - Small Business Exemption

    1013127510537

    Employee Share Schemes - Taxation of Discounts

    1013127609564

    Employee Share Schemes - Taxation of Discounts

    1013130313499

    Employee Share Schemes - Taxation of Discounts

    1013138465536

    Transfer of registration from a co-operative to proprietary limited company

    1013139758672

    The application of the personal use asset exemption to your bitcoin holdings

    1051176223423

    GST and ENT services

    1051184721310

    Transfer of registration from a co-operative to proprietary limited company

    72435

    FBT- Car Fringe Benefit Tax

    73192

    Income Tax: Eligible Investment Business

    1012912784886

    Income tax - Assessable income - Income vs capital

    1013020864827

    Wine Equalisation Tax

    1013032988252

    Employee travel allowances

    1013033077692

    GST and the sale of property

    1013033090111

    GST and LCT liabilities under a motor vehicle incentive payment

    1013038246793

    Employee travel allowances

    1013046756555

    GST and salads

    1013046782091

    GST and salads

    1013067131983

    GST and salads

    1013078321520

    CGT - E1 and E2 - Trust deed variation

    1013081153323

    GST and a major development project

    1013081157867

    GST and a major development project

    1013092966747

    GST and medical aids and appliances

    1013093883892

    Goods and services tax (GST) and drink products

    1013098383160

    Medical services

    1013099362930

    Demerger Rollover relief pursuant to section 125-55 of the ITAA 1997

    1013099474337

    GST and commercial premises

    1013101176217

    GST and Managed Discretionary Accounts

    1013103814672

    Superannuation guarantee - status of the worker

    1013105405848

    GST and apportionment of development costs of a Lifestyle Estate

    1013107101783

    GST and the margin scheme under Item 4 at subsection 75-10(3) of the GST Act

    1013109116428

    GST and unimproved land

    1013109295466

    Is a dual occupancy allowance included in ordinary time earnings?

    1013109314382

    GST and home care

    1013109496634

    GST and home care

    1013110580978

    Status of the Worker

    1013111222831

    Gambling Income - Racing

    1013111469125

    Proposed Business Restructure

    1013112228693

    Fuel Tax Credits

    1013112240982

    Income tax - deductions - overseas travel expenses

    1013113826066

    Whether GST is payable on an insurance settlement received from an owners

    1013114469127

    Whether GST is payable on the sale of two properties

    1013114696464

    Permanent Establishment

    1013114735173

    UPP and foreign pensions

    1013114833849

    Employment termination payment

    1013115700176

    Adoption of foreign income year basis for returning foreign income

    1013116266493

    GST and statutory trustee's obligations

    1013116612104

    Schedule 2F of the Income Tax Assessment Act 1936

    1013117376674

    Income Tax deductions

    1013117432664

    Military superannuation-election

    1013117482635

    Income Tax Exempt Entity

    1013117566350

    Salary continuance insurance payments

    1013117788278

    Exempt Benefit to a Home Use Program

    1013117822242

    Residency

    1013118171693

    Residency

    1013118172930

    Capital Gains Tax - Cost Base

    1013118195657

    Early stage innovation company eligibility

    1013118250199

    Transfer of Jointly Owned Property

    1013118275825

    Capital gains exemption extension of time

    1013118446344

    Capital gains tax- main residence exemption

    1013118509653

    Doctrine of sovereign immunity

    1013118771831

    GST and supplies from a non-resident to a non-resident of a service

    1013118872259

    Employee Share Scheme

    1013118914909

    Fringe benefits tax - Exempt benefits - Exempt property benefits

    1013118993259

    Commercial debt forgiveness and deemed dividends

    1013119002320

    GST and importations by a resident agent

    1013119030271

    Lump sum payment from a foreign fund

    1013119377922

    Capital gains tax - other - acquisition date

    1013119599197

    Work related expenses and self-education

    1013119601750

    Commissioner's discretion

    1013119633398

    Capital gains for a deceased estate

    1013119697850

    Active asset test

    1013119790985

    Compensation payments

    1013120193227

    Whether the sale of real property is the GST-free supply of a going concern

    1013120195645

    Commissioner's discretion to extend the two year time limit

    1013120227760

    Transfer of losses under consolidations regime

    1013120276069

    Capital gains tax

    1013120299033

    Capital gains tax relating to a deceased estate

    1013120299546

    PAYG withholding

    1013120301852

    Commissioners discretion to extend the two year time limit

    1013120329850

    Military Superannuation - Election

    1013120507963

    Non-commercial business losses and the Commissioner's discretion

    1013120540944

    CGT - deceased estate extension of time

    1013120552877

    Capital gains tax

    1013120562428

    Foreign Employment Income

    1013120819697

    Military superannuation- election

    1013120819720

    Military Superannuation - Election

    1013120820650

    Military superannuation-election

    1013120820832

    Military Superannuation - Election

    1013120821799

    Military superannuation-election

    1013120826947

    Tax treatment of invalidity pensions

    1013120827284

    Military Superannuation - Election

    1013120827862

    Tax treatment of invalidity pension

    1013120828310

    Tax treatment of invalidity pensions

    1013120828472

    Military superannuation-election

    1013120831415

    Military superannuation-election

    1013120831733

    Military Superannuation - Election

    1013120832294

    Military superannuation-election

    1013120833106

    Military superannuation-election

    1013120834732

    Military Superannuation - Election

    1013120836043

    Military superannuation-election

    1013120836832

    Military Superannuation - Election

    1013120837760

    Military superannuation-election

    1013120838990

    Military superannuation-election

    1013120839662

    Military Superannuation - Election

    1013120840021

    Military Superannuation - Election

    1013120841040

    Military superannuation-election

    1013120841933

    Military superannuation-election

    1013120842283

    Military Superannuation - Election

    1013120843591

    Military superannuation-election

    1013120844474

    Military Superannuation - Election

    1013120844672

    Military superannuation-election

    1013120848707

    Military superannuation-election

    1013120849664

    Military superannuation-election

    1013120850065

    Military Superannuation - Election

    1013120851315

    Military Superannuation - Election

    1013120851464

    Military superannuation-election

    1013120852636

    Military superannuation-election

    1013120852818

    Military Superannuation - Election

    1013120853428

    Military Superannuation - Election

    1013120854129

    Military Superannuation - Election

    1013120856414

    Military Superannuation - Election

    1013120857553

    Tax treatment of invalidity pensions

    1013120857673

    Military Superannuation - Election

    1013120857855

    Tax treatment of invalidity pensions

    1013120858270

    Tax treatment of invalidity pensions

    1013120859348

    Military Superannuation - Election

    1013120910908

    Fringe benefits tax: Housing benefits: Remote area housing

    1013120930697

    Residency

    1013120934040

    Taxation of death benefit payment

    1013120955745

    Rental property expense

    1013120956420

    Testamentary trust - present entitlement - taxation of income

    1013121082236

    Deductions - repayment of scholarship income

    1013121162959

    Genuine redundancy payments

    1013121231242

    Genuine redundancy payments - 'Years of service

    1013121236367

    GST and supply of goods that will be exported from Australia

    1013121240890

    Assignment of partnership income

    1013121247664

    Capital gains tax

    1013121257695

    Money Lending and Bad Debts

    1013121277884

    Capital gains tax - deceased estate - Commissioner's discretion to extend the two year period - main residence exemption

    1013121302002

    Goods and services tax (GST) and importation and supply of medical aids and

    1013121340377

    Main Residence Exemption

    1013121372522

    Capital gains tax

    1013121447128

    Military Superannuation - Election

    1013121465197

    Capital gains tax - deceased estate

    1013121561565

    Capital gains tax

    1013121566479

    Capital gains tax - trust - net trust income

    1013121566713

    UPP of a foreign pension or annuity

    1013121580037

    GST and Breakfast biscuits

    1013121613064

    Lump sum income protection insurance payment

    1013121619608

    Schedule 2F of the Income Tax Assessment Act 1936

    1013121651475

    Capital gains tax

    1013121669442

    Off-market share buy-back

    1013121740324

    Capital loss

    1013121748646

    Property - subdivision - income v capital

    1013121796179

    Work related expenses of an itinerant worker

    1013121847084

    Residency

    1013121918782

    Application of the margin scheme

    1013122008287

    Lump sum compensation payment

    1013122067591

    Goods and services tax (GST) and sale of property

    1013122157849

    GST Decreasing Adjustments for Termination of Contract

    1013122234716

    Residency

    1013122236267

    Profit on isolated transaction and public trading trust

    1013122241813

    Self-education expenses

    1013122402814

    Bulky tools

    1013122406861

    GST and supply of marketing services

    1013122414916

    Demerger

    1013122448894

    Capital gains tax- main residence exemption

    1013122453226

    Residency - Double Tax Agreement

    1013122518317

    Residency

    1013122520120

    Trust - Deceased estate

    1013122552408

    Assessability of your lump sum compensation payment

    1013122587516

    Deductibility of Legal Fees

    1013122588379

    CGT - deceased estate

    1013122591630

    Thin Capitalisation Exemption

    1013122650603

    Commissioner's discretion and non-commercial losses

    1013122653160

    Legal expenses

    1013122867459

    Legal expenses

    1013122897939

    Exemption from Fringe Benefits Tax

    1013122950933

    Transfer of trading stock

    1013122982146

    Non-commercial losses - Am I in business

    1013122997023

    CGT - deceased estate - extension of 2 year exemption

    1013123027708

    Compensation payment

    1013123049617

    Rental property expenses - repairs

    1013123147643

    Project licence fees

    1013123492514

    Medical expenses

    1013123661884

    Attribution of income from a company overseas

    1013123727436

    Rental repairs

    1013123743532

    Whether the sale of a property is the GST-free supply of a going concern

    1013124064194

    UPP of foreign pension or annuity

    1013124110682

    Foreign employment income

    1013124207155

    Exemption from Income Tax

    1013124234912

    Deductibility of legal expenses

    1013124388582

    Income tax - Capital gains tax - Small business relief - Maximum net asset value test

    1013124510457

    Military Superannuation - Election

    1013124547610

    Business losses

    1013124738071

    GST and a supply of goods and training services

    1013124775450

    GST and claiming input tax credits

    1013124833053

    GST and supply of services to a non-resident

    1013124860761

    Residency

    1013124988866

    Employment termination payment

    1013125079299

    Principle of mutuality

    1013125133303

    Fringe Benefits Tax - Public hospital - meals and entertainment caps

    1013125143256

    GST and supply of marketing services to non-resident companies

    1013125248329

    Capital gains tax

    1013125425124

    Assessability of your lump sum compensation payment

    1013125428954

    Small Business Rent and Depreciation

    1013125442690

    GST and supply of consulting services

    1013125492765

    Tax deferred share plan

    1013125495491

    Deceased estate and valuations

    1013125498250

    Net medical expenses tax offset - disability aids

    1013125511607

    Black hole expenditure

    1013125535009

    CGT - SBC - active asset - main use to derive rent

    1013125587790

    Residency

    1013125809442

    Lump sum payment in arrears

    1013125865108

    Main residence exemption and rental expenses

    1013125869577

    Assessability of income

    1013125881720

    CGT - main residence

    1013126050218

    Travel expenses

    1013126059851

    Business losses

    1013126183563

    Capital gains tax

    1013126212738

    Self-education expenses

    1013126217548

    Residency

    1013126237055

    Capital gains tax

    1013126260985

    Foreign rental property

    1013126360173

    Interest income

    1013126378153

    Exemption from withholding tax

    1013126444749

    Small business concessions

    1013126445028

    Rental property expenses

    1013126728704

    Assessable income - reward

    1013126777730

    Income/withholding tax

    1013126802750

    GST and payment to a third party by an insurer

    1013126867640

    Residency

    1013126979667

    Death benefit- taxation

    1013126984099

    Fuel tax credits - public roads

    1013127131912

    Net medical expenses tax offset

    1013127350964

    Commissioners discretion- extend two year time limit

    1013127496814

    Home office expenses

    1013127505212

    Capital gains tax

    1013127520604

    Capital gains tax for a deceased estate

    1013140170217

    Division 6C of the Income Tax Assessment Act 1936

    1012061751719

    Capital Gains Tax Small Business Concessions Active Assets

    1012469335533

    CGT - Small business retirement exemption

    1012503008540

    Capital gains tax concessions for small business

    1013081170360

    GST and real property sale

    1013105975409

    Transition to retirement income streams

    1013106006447

    Taxation of superannuation funds

    1013110861674

    Residency

    1013110918847

    Residency

    1013113343615

    Residency

    1013114306954

    GST and apportionment of input tax credits

    1013114498922

    Employee Share Trust

    1013120850432

    Military superannuation-election

    1013120851857

    Military superannuation-election

    1013120855557

    Military Superannuation - Election

    1013120856498

    Tax treatment of invalidity pensions

    1013120858861

    Military Superannuation - Election

    1013121233553

    Goods and Services Tax (GST): Enterprise and GST registration

    1013123191041

    Death benefit employment termination payment

    1013123836003

    Debt forgiveness

    1013123877728

    GST and purchase of real property

    1013124784706

    Superannuation death benefits- interdependency relationships

    1013124790780

    Superannuation death benefits- interdependency relationships

    1013124862014

    Contractual Rights

    1013125137003

    Income tax - trusts - trust income - present entitlement and taxed at special rates -

    1013125486489

    Early Stage Innovation eligibility

    1013125887731

    Capital gains tax

    1013125919778

    CGT - deceased estate

    1013126056823

    GST and supply of marketing services

    1013126376144

    Earnout arrangement

    1013126431082

    Employee Share Scheme - Taxing Point

    1013126458149

    CGT implications on subdivision and sale of property

    1013126754691

    CGT Small Business Concessions

    1013127074036

    Am I in Business - Renovation and Sale

    1013127671019

    Employee Share Ownership Plan

    1013127957947

    Assessability of a government grant

    1013127981078

    Whether a capital gain is to be disregarded

    1013127982708

    Capital gains tax

    1013128171521

    Employee expenses

    1013128196273

    CGT - cost base of unallocated shares held on Trust

    1013128218705

    GST and the subdivision of land

    1013128246718

    Early Stage Innovation Company eligibility

    1013128268205

    Superannuation income stream payments

    1013128284830

    CGT - deceased estate

    1013128368964

    Dissolution of Partnership, Transfer of Partnership Business and Goodwill

    1013128416172

    Dissolution of Partnership, Transfer of Partnership Business and Goodwill

    1013128444763

    Dissolution of Partnership, Transfer of Partnership Business and Goodwill

    1013128447184

    Constitutionally Protected Fund- Deductibility of Personal Super contribution

    1013128448314

    Interest deductions

    1013128459864

    Capital gains tax deceased estate 2 year discretion

    1013128537127

    UPP of foreign pension

    1013128650607

    Workcover - compensation payments

    1013128738746

    Liquidator distribution

    1013128768180

    UPP of a foreign pension or annuity

    1013128956662

    Income tax status

    1013129423848

    Taxation of an Inheritance from a personal insurance policy

    1013129998566

    Income tax exemption, Deductible Gift Recipient status & eligibility for exempt FBT

    1013130152138

    Assessable income

    1013130239836

    Foreign income

    1013130299081

    Foreign income

    1013130325228

    Payment to Territory Franchisee

    1013130396030

    GST and the supply of online advertising services

    1013130397533

    Residency

    1013130429463

    Non-commercial losses

    1013130465943

    Self-education expenses

    1013130506174

    Deductions

    1013130565699

    Exempt entities

    1013130584570

    Compensation payment - Defective administration

    1013130596809

    GST and the sale of vacant land

    1013130752269

    GST and Charges for water supplies in a retirement village

    1013130932229

    Full remission of all GIC, all SIC and penalties

    1013131023483

    Repairs v capital works

    1013131199102

    Country X's disability compensation payment

    1013131234640

    Self Education Expenses

    1013131271392

    Deductibility of insurance premiums

    1013131560536

    Lump sum trauma payment

    1013131564129

    Personal services income of a partnership

    1013131564976

    Self-education expenses

    1013131981077

    Legal expenses

    1013132645125

    Deceased estate

    1013132713717

    Income - compensation

    1013132729259

    Deductions

    1013132758801

    Deduction - interest expenses

    1013132783539

    Deduction - interest expenses

    1013133096286

    Rental repair deduction

    1013133099029

    Capital loss

    1013133128963

    GST and supply of translating services

    1013133140736

    Capital gains tax

    1013133534692

    Deductibility of personal superannuation contributions

    1013133631589

    Income Tax - Capital Gains Tax - Resettlement Trust

    1013133745099

    GST and supply of delivery services

    1013133934061

    Small business CGT concessions

    1013134005776

    Balancing adjustment event

    1013134075572

    Recliner chairs

    1013134171940

    Residency and assessable income

    1013134182416

    Work related expenses

    1013134230637

    Foreign business income

    1013134374685

    Carried forward losses

    1013134981417

    Employment termination payment

    1013135223203

    GST and supply of going concerns

    1013135295021

    Capital gains tax - marriage breakdown roll-over - acquisition - disposal

    1013135303413

    Creditable acquisitions

    1013087979956

    Taxable value of car fringe benefits

    1011566302340

    GST and Baby Food

    1012493605726

    Assessability of income

    1012622382210

    Assessability of a government grant

    1012727966490

    Income tax - Assessable income - Other types of income - Grants

    1012757275299

    Government grant and deductibility of associated expenditure

    1012785652786

    Assessability of government grant

    1012787695736

    Foreign currency bank account

    1012823189528

    Government grant to industry

    1012823299552

    Income Tax: Government payments to industry post-consolidation

    1012879169656

    Government grants to commence business

    1012884608633

    GST and beverage ingredients

    1012911959738

    Derivation of Income

    1012942154170

    Assessable Income: Government Grant

    1013036324805

    GST and the supply of accommodation

    1013094085492

    Genuine redundancy payments

    1013102231980

    Status of the worker under the Superannuation Guarantee (Administration) Act 1992

    1013105587343

    Eligibility as an Early Stage Investment Company (ESIC)

    1013106531696

    Non-commercial business losses and the Commissioner's discretion

    1013110932054

    Residency

    1013110983804

    Medical expenses tax offset

    1013111669254

    Income tax and the control test

    1013111717579

    Income tax and the control test

    1013111741720

    Income tax and the control test

    1013114711700

    Residency

    1013114786150

    Residency

    1013118359235

    Foreign interest withholding tax

    1013118825310

    Employee Share Schemes

    1013118898248

    GST & food

    1013119344758

    Genuine redundancy payments

    1013119607290

    Capital gains tax - deceased estate - Commissioner's discretion to extend the two year period - main residence exemption

    1013120819999

    Military superannuation-election

    1013120838487

    Tax treatment of invalidity pensions

    1013121632490

    Capital gains tax - deceased estate - Commissioner's discretion to extend the two year period - main residence exemption

    1013124164499

    Residency

    1013124532100

    Itinerant Worker - WRE - Deductions - Travel Expenses

    1013124734037

    Early stage investment company (ESIC) eligibility

    1013124758984

    Gambling income -Animal racing

    1013125104040

    Foreign employment income

    1013125105121

    Capital gains tax implications for redemption of units

    1013125134335

    Public trading trust and consolidation

    1013125148417

    Legal expenses

    1013125194928

    Variation of share rights and capital gain

    1013125238265

    Roll-over under Division 615 of the Income Tax Assessment Act 1997 and consolidation

    1013125261877

    Resident of Australia, Assessable income

    1013125405948

    Supplies made through an electronic distribution platform

    1013126237253

    Supply of a going concern

    1013126355647

    GST and cast metal frameworks

    1013127476625

    Income Tax Exemption

    1013127655575

    GST and health supplies

    1013127976977

    Income tax deduction of legal and transactional costs

    1013128393407

    Income Tax: Tax Incentive for Early Stage Investors

    1013128941107

    Transition to retirement income stream payment

    1013128961341

    Transition to retirement income stream payment

    1013129095771

    Superannuation Guarantee

    1013130030057

    Overseas employment income

    1013130256000

    Exempt current pension income

    1013130502416

    GST supplies and health services

    1013130513495

    Residency

    1013130957695

    Capital gains tax - Small business concessions - Deceased estate

    1013131014286

    The distribution of liquidation proceeds

    1013131050708

    Goods and Services Tax (GST) and Nominal Consideration

    1013131308045

    GST and attribution

    1013131350898

    Assessability of lump sum compensation payment

    1013131524189

    Small business concessions

    1013131530329

    Capital gain and main residence

    1013131552478

    Assessability of lump sum compensation payment

    1013132784558

    Consolidation of mining assets

    1013133540598

    Residency

    1013133721217

    Environmental protection activities

    1013133723908

    GST and frozen puree baby food

    1013133743395

    Residency

    1013133835636

    Residency

    1013133993875

    Capital gains tax – deceased estate - Commissioner's discretion to extend the two year period

    1013134109086

    GST credits for a retirement village and Division 129 adjustments

    1013134110445

    Self education deduction

    1013134171713

    Capital gains tax: Deceased estate - main residence exemption

    1013134173206

    GST and sale of real property

    1013134182007

    Income Tax - State & Territory Bodies

    1013134290655

    Deductible amount of UPP of a foreign pension

    1013134448733

    Division 7A of Part III of the Income Tax Assessment Act 1936

    1013134488971

    Property Subdivision, main resident exemption

    1013134492491

    GST Enterprise

    1013134562287

    Sale of a Residential Englobo Development Site

    1013134639214

    Military superannuation-election

    1013134730554

    Self-education expenses

    1013134732609

    Non-resident income

    1013134861296

    GST and supply of a going concern

    1013134895236

    CGT - Property subdivision - income or capital

    1013134983348

    Commercialisation Revenue Payments

    1013135095041

    PAYG Withholding- Employee Vs Contractor

    1013135159353

    PAYG Withholding- Employee Vs Contractor

    1013135231358

    GST registration

    1013135279441

    Interest and holding costs

    1013135292457

    Medicare Levy Surcharge

    1013135318209

    GST and supply provided to a non-resident under agreement between residents

    1013135330296

    Commissioners Discretion

    1013135506898

    CGT - Main residence

    1013135605567

    Employment termination payments

    1013135612982

    Residency

    1013135619558

    Commissioner's Discretion

    1013135646919

    Medical expenses tax offset

    1013135682379

    Military Superannuation - Election

    1013135693481

    Income Tax - Capital Gains - Trust Resettlement

    1013135694773

    GST and registration

    1013135742303

    Genuine redundancy payments

    1013135757764

    Non-commercial losses

    1013135817785

    GST and a supply of the products

    1013135824577

    Capital gains tax

    1013135840988

    Capital gains tax

    1013135986594

    Capital Gains Tax and deceased estates

    1013136040433

    Sovereign immunity

    1013136071698

    Home office expenses

    1013136226540

    CGT - Deceased Estate - 2 year extension

    1013136245476

    GST and supply of services to non-resident entities

    1013136305575

    Whether you are entitled to GST credits relating to payments made by third parties

    1013136334987

    CGT - Deceased estate dwellings - exemption - 2 year extension

    1013136338645

    Surrender of Lease and "Make Good" Payments

    1013136357922

    Income or Capital

    1013136427698

    Deductible amount in respect of a foreign pension

    1013136453949

    Foreign pension

    1013136471989

    Salary bonus

    1013136575728

    Zone tax offset

    1013136843725

    Pension income

    1013136856304

    Residency

    1013136861103

    Loan interest deduction

    1013136885112

    Non-commercial business losses and the Commissioner's discretion

    1013136905031

    GST and supply of services to a non-resident company

    1013136931811

    Income or Capital

    1013136969431

    GST and supply of services to a non-resident company

    1013137005103

    Superannuation death benefits

    1013137010275

    Zone tax offset

    1013137028911

    Supply of a going concern

    1013137040820

    Marketplace lending fund

    1013137045630

    Early Stage Innovation Company

    1013137048986

    Income or Capital

    1013137065861

    GST, importations, resident agent and agent services to a non-resident

    1013137066286

    Present entitlement

    1013137153155

    Home Office Expenses

    1013137214517

    Main Residence Exemption

    1013137227472

    Liquidator obligations under Section 254 of the ITAA 1936

    1013137236533

    Lump sum compensation payment

    1013137290988

    Development approval costs

    1013137291816

    Net medical expenses tax offset

    1013137332612

    Deductibility of personal superannuation contributions

    1013137397573

    Deductions in relations to foreign pension

    1013137525884

    Residency

    1013137576994

    Capital gains tax

    1013137607892

    PAYG Withholding

    1013137610260

    Transition to retirement income stream

    1013137624222

    Residency

    1013137651196

    Taxation of superannuation funds

    1013137655750

    Deduction relating to foreign pension

    1013137770749

    Foreign pension

    1013137818377

    Residency

    1013137832857

    Capital gains tax

    1013137963424

    Whether certain payments constitute 'interest' for the purposes of subsection

    1013137969464

    Lump sum compensation payment

    1013137990710

    Residency

    1013138172465

    Non-commercial losses

    1013138269561

    Residency

    1013138282019

    Importation of goods

    1013138287254

    Personal deductible contributions

    1013138304749

    Commissioner's discretion for special circumstances

    1013138319759

    Small business concessions

    1013138391657

    Granting of a concession deed

    1013138433336

    GST and flavoured products

    1013138559068

    CGT - Small business concessions - Active asset - Definition of 'Rent

    1013138745362

    Residency

    1013138754861

    Capital gains tax

    1013138872177

    Capital gains tax

    1013138873154

    Self-education expenses

    1013138937453

    Recommencement of Primary Production Averaging

    1013138989173

    GST and the supply of services relating to a global association

    1013138999802

    Deductions in relation to foreign pension

    1013139129973

    Work related travel expenses

    1013139161899

    GST and supplies to non-resident

    1013139294793

    Property - subdivision - income v capital

    1013139294904

    Application of the margin scheme

    1013139319295

    Exempt income

    1013139325266

    Trust resettlement

    1013139326347

    Residency

    1013139334145

    Deductibility of legal expenses

    1013139350803

    Foreign hybrid partnership

    1013139354165

    Rental income and losses - deceased estate

    1013139377093

    Fringe benefits tax

    1013139416757

    Assessable income and deceased estates

    1013139418604

    Work related travel expenses

    1013139429394

    GST

    1013139429550

    Goods and services tax (GST) and food classification for importation purposes

    1013139434193

    Self Education - overseas university

    1013139447178

    Legal expenses

    1013139459676

    Self-education expenses

    1013139468815

    Commercialisation Revenue Payments

    1013139481441

    Deductibility of legal expenses

    1013139498499

    GST and subdivision and sale of property

    1013139522403

    Proposed transfer and novation of an agreement

    1013139529475

    GST and the sale of farmland

    1013139540589

    Small business retirement exemption

    1013139542527

    Capital gains tax

    1013139572292

    GST and specialised health foods

    1013139578021

    Am I in business- share trading

    1013139582083

    Work related expenses - self education

    1013139593653

    CGT - main residence exemption - ownership interest

    1013139642260

    Income tax: Deduction for repairs

    1013139643601

    GST and supply of marketing services to a non-resident

    1013139645152

    Trust resettlement

    1013139646519

    Deductions

    1013139656011

    Property - subdivision - income v capital

    1013139675489

    Foreign lump sum payment

    1013139676482

    GST and supply of services to a non-resident

    1013139681434

    CGT - small business concessions

    1013139688360

    Personal services income

    1013139689756

    Vision Occlusion devices

    1013139764552

    Residency

    1013139770896

    Meal allowance

    1013139777660

    Assessable income

    1013139795931

    Self education expenses

    1013139815818

    Goods and services tax (GST) and sales of new residential premises

    1013139855303

    Residency status

    1013139864208

    Commissioner's discretion for non-commercial losses

    1013139867921

    Capital Gain Tax - deceased estate - 2 year exception

    1013139906065

    Whether a CGT event will occur as a result of proposed amendments to the trust

    1013139997699

    Trust resettlement

    1013140016976

    Capital gains

    1013140057526

    Capital gains for a deceased estate

    1013140220525

    Capital gains tax

    1013140268254

    CGT - main residence exemption

    1013140280767

    Losses from share trading and contract for difference trading

    1013140290863

    Foreign income

    1013140309807

    Work related expenses

    1013140324848

    CGT - deceased estate main residence exemption

    1013140335161

    Life Insurance Proceeds

    1013140364495

    GST and sale of property

    1013140385009

    Foreign pension fund and exemption from withholding tax

    1013140416598

    Subdivision of land

    1013140457875

    Medical offset

    1013140492696

    Tax consequences of a service agreement

    1013140512635

    Income Tax Exemption and DGR Endorsement

    1013140513472

    Capital gains tax, and goods and services tax

    1013140704482

    Capital gains tax - Trust Resettlement

    1013140713332

    Capital gains tax

    1013140722013

    Sovereign Immunity

    1013140834816

    Proposed share buy-back

    1013140840754

    Incentive grant

    1013140877553

    PAYG Withholding- Travel Allowance

    1013140921256

    Small business rollover relief

    1013140951252

    GST and out-of-court settlement

    1013140969076

    Foreign Pension

    1013140976082

    GST on medical reports and transference of patient's files

    1013141059104

    GST and supply of services to dismantle plant and equipment for a non-resident

    1013141104313

    Capital gains

    1013141115772

    Lump sum compensation payment

    1013141127027

    Foreign pension or annuity

    1013141147612

    Residency

    1013141266038

    Deductibility of personal superannuation contributions

    1013141278403

    GST and supplies made by a franchisor to non-residents

    1013141313350

    Non-commercial losses and Commissioner's discretion for special circumstances

    1013141326666

    Rental property income and expenses

    1013141332124

    Capital Gains Tax - deceased estate - 2 year extension

    1013141335912

    Subdivision 126-B rollover

    1013141353254

    Taxation of superannuation funds

    1013141356039

    Deductibility of travel expenses without substantiation

    1013141368917

    Early Stage Investment Company (ESIC)

    1013141372408

    Transition to retirement income streams

    1013141400034

    Non-commercial losses

    1051176223043

    Whether a grant is assessable income

    1051176230380

    Lump sum compensation payment

    1051176238904

    Self education expenses

    1051176249376

    CGT - deceased estate - extension of time

    1051176249889

    Usual Place of Residence

    1051176364232

    Trustee assessable under section 99A or section 99 of the ITAA 1936

    1051187363145

    Income Tax ~~ Deductions ~~ Capital vs Revenue

    1051189371412

    Capital gains tax

    1051197863552

    The characterisation on capital account of your disposal of certain properties

    1051198852486

    Assessability of a foreign pension lump sum payment

    1051204086869

    Deductibility of expenses

    1051204260045

    Withholding tax and the application of Australia's double tax agreements

    1051204270774

    Capital gains tax and the capital gains tax discount

    76974

    GST and review of ruling - frozen pureed food for babies and toddlers

    77978

    GST and frozen pureed food for babies and toddlers

    1013122262154

    Goods and services tax (GST) and sale of going concern

    1012033819775

    Income from eligible investment business

    1012481864717

    GST and flavoured syrups

    1012525746203

    Income Tax ~~ Tax integrity measures ~~ private company distributions

    1012526014093

    Tax Implications

    1012592243899

    Income tax: Eligible investment business

    1012838886698

    Assessability of employment foreign income

    1012921290075

    Trusts - trust resettlement

    1013026325681

    Frankability of distribution

    1013046772424

    GST and salads

    1013094886902

    Residency status

    1013095757377

    Superannuation guarantee: ordinary time earnings

    1013106820596

    Application of GST to Fees

    1013114691290

    Residency

    1013114813423

    Residency

    1013126171250

    Gambling income - Sporting activities

    1013126306020

    Gambling income - Sporting activities

    1013127765710

    Income Tax and Fringe Benefits Tax implications of accommodation leased by

    1013131699409

    Capital Gain Tax

    1013132735564

    Withholding tax

    1013133687665

    Income tax - deductions - black hole expenditure - section 40-880 - gaming

    1013133897056

    Income tax ~~ Deductions ~~ Black hole expenditure - section 40-880

    1013134536663

    Absolutely entitled beneficiary

    1013135872691

    Superannuation guarantee: Status of the worker

    1013136688780

    Employment Termination Payment

    1013137098486

    Company Restructure

    1013137203103

    Foreign investment vehicle as trust

    1013139505304

    Proposed transfer and novation of an agreement

    1013139591793

    Purchase and lease of substantial commercial equipment

    1013139662355

    Tax treatment of invalidity pensions

    1013139792721

    Repaid income

    1013140123758

    Income tax exemption

    1013140240529

    Interest expenses

    1013140323923

    Early stage investment company qualification

    1013140436310

    Residency

    1013140829017

    Capital gains tax - cost base

    1013140862663

    Company restructure and demerger

    1013140972431

    Employment termination payments

    1013141309843

    General Value Shifting Regime, Dividend Stripping, General Anti-Avoidance Rules

    1013141317287

    Income tax - Capital gains tax - CGT events - CGT event A1 - Disposal of a CGT asset

    1051176246484

    The application of CGT event C2 and the commercial debt forgiveness rules to the

    1051176256259

    Deductions - work related expenses - self education

    1051176256535

    Small Business Concessions - Active Asset

    1051176264817

    Residency

    1051176278655

    General Value Shifting Regime, Dividend Stripping, General Anti-Avoidance Rules

    1051176313820

    Residency

    1051176369237

    Foreign pension funds and exemption from withholding tax

    1051176371884

    Rental property costs

    1051176401474

    GST and decreasing adjustment

    1051176434122

    Non-commercial losses

    1051176520163

    ESAS - International - Service in the a Foreign Service

    1051176578109

    GST Treatment of costs incurred in supplying and installing patient ceiling hoists

    1051176591131

    Income Tax: donations to fundraising event

    1051176598752

    Compensation

    1051176608075

    Withholding Managed Investment Trust

    1051176643825

    Capital gain tax - main residence exemption

    1051176670166

    Capital gains tax - cost base of pre and post-CGT shares

    1051176711475

    CGT - Deceased estate - extension of two year period

    1051176754930

    CGT - SBC - replacement asset period

    1051176761839

    Lump sum payment under section 59 of the RWA 2014

    1051176783433

    Commissioner's discretion

    1051176847696

    GST and supply to a non-resident

    1051176893230

    Residency

    1051176948407

    Capital gains tax - deceased estate - Commissioner's discretion

    1051177031125

    Medical aids

    1051177061316

    Residency

    1051177078864

    Residency

    1051177094035

    Foreign pension funds and exemption from withholding tax

    1051177251109

    Fringe benefits tax - Living away from home allowance and other benefits

    1051177282758

    Cost base - main residence exemption

    1051177512723

    Death Benefit

    1051177536732

    Equity agreement expenses

    1051177699174

    Goods and services tax (GST) and flavoured milk powders

    1051177759588

    Settlement offer

    1051177768727

    Commissioner's discretion

    1051177779082

    Deceased Estate Main Residence Exemption

    1051177815627

    Other income - compensation payment

    1051177923840

    Commissioner's discretion to extend two year time limit

    1051177971159

    Am I in business

    1051178070731

    GST and supply of an option to purchase property

    1051178224940

    Non-commercial losses

    1051178289814

    Residency status

    1051178304796

    Payment to Event Coordinator

    1051178325686

    GST and the sale of land

    1051178401005

    Capital gains tax

    1051178443009

    Going Concern

    1051178504383

    Capital gains tax

    1051178528409

    Rental property repairs

    1051178560552

    Zone Tax Offset

    1051178733311

    Sale of land

    1051178738569

    Non-Commercial Losses

    1051178827616

    Deductibility of personal superannuation contributions

    1051178866257

    Your residency status

    1051178934216

    Residency

    1051178964465

    Whether a debt would be excepted from the commercial debt forgiveness rules

    1051179010197

    Public Unit Trust - Application of Division 6C of the Income Tax Assessment Act

    1051179013852

    Interest expenses

    1051179019412

    Residency - leaving Australia

    1051179128378

    Capital gains tax for a deceased estate

    1051179220228

    Capital gains event

    1051179309906

    Interest deductions-investment property- home loan-redraws

    1051179313166

    Double Tax Agreement

    1051179325440

    Income tax trust income and capital gains tax

    1051179340767

    GST and supply of goods and services in Australia

    1051179363715

    Application of Subdivision 126-G of the Income Tax Assessment Act 1997

    1051179415074

    Self-education expenses

    1051179439674

    Isolated commercial transaction

    1051179461783

    GST and taxable supplies

    1051179500898

    Capital gains tax

    1051179541964

    Assessable income

    1051179547131

    Interest expenses

    1051179552612

    GST and lease of curriculum related goods

    1051179603783

    Trust Resettlements

    1051179629636

    Isolated Commercial Transaction

    1051179641409

    CGT - Main residence - Trust - Deceased Estate

    1051179642379

    The exercise of the Commissioner's discretion

    1051179643794

    Capital gains tax - Shares acquired by exercising performance rights granted

    1051179649932

    Capital gains tax - Shares acquired by exercising performance rights granted

    1051179651901

    Capital gains tax - Shares acquired by exercising performance rights granted

    1051179654377

    Capital gains tax - Shares acquired by exercising performance rights granted

    1051179656620

    Capital gains tax - Shares acquired by exercising performance rights granted

    1051179658915

    Assessability of dividends paid to a non-resident company

    1051179704127

    Goods and services tax (GST) and the sale residential premises

    1051179707671

    Goods and Services Tax (GST) and sales of home care devices

    1051179768663

    Residency and deemed disposal

    1051179778269

    Capital gains tax

    1051179787908

    Residency

    1051179814031

    Residency

    1051179828048

    Residency

    1051179829054

    Property expenses

    1051179832646

    Work related expenses

    1051179835038

    Residency

    1051179882831

    Residency and deemed disposal

    1051179908518

    CGT - disposal - extended settlement period

    1051179923273

    Residency

    1051179935440

    Residency

    1051179938621

    Non-commercial losses

    1051179986089

    PAYG Withholding - Employee Vs Contractor

    1051179989166

    Early stage investment company qualification

    1051180028070

    Capital gains tax - discount - cost base

    1051180067744

    Assessability of foreign lump sum payment

    1051180279264

    Early Stage Innovation Company

    1051180283031

    Income tax - deductions - black hole expenditure - section 40-880 - gaming

    1051180315854

    Rental property expenses

    1051180333927

    Whether the proposed restructure would meet the conditions under the Small

    1051180338802

    Genuine redundancy payment

    1051180411777

    GST and supply of arbitration services to a non-resident

    1051180442627

    GST and creditable acquisition

    1051180461540

    Income tax - deductions - black hole expenditure - section 40-880 - gaming

    1051180473879

    Capital gains, Deductible gifts

    1051180502226

    Income - deceased estate - lodgement

    1051180514675

    Capital gains, Deductible gifts

    1051180536675

    Sale of taxable supplies

    1051180609704

    Methodology for the calculation of the taxable value of housing fringe benefits

    1051180655202

    Self Education Expenses

    1051180656792

    Whether the proposed X Trust would be entitled to the income tax exemption provided

    1051180685282

    Provision of an exclusive licence

    1051180735863

    GST and the sale of subdivided land

    1051180789625

    Goods and services tax (GST) and lifts

    1051180826747

    Capital gains tax

    1051180835564

    Residency

    1051180836934

    Capital gains tax - cost base - water entitlement

    1051180839420

    Genuine redundancy payment

    1051180855055

    Capital gains for a deceased estate

    1051180862470

    Commissioner's discretion to extend the two year time limit

    1051180878090

    Capital gains tax

    1051180993310

    Lump sum compensation payment

    1051181105941

    Farm Management Deposits

    1051181111925

    Small business company tax rate

    1051181188777

    GST and supply of hire car

    1051181251559

    Refund of franking credits

    1051181342053

    Capital gains, Deductible gifts

    1051181395169

    Capital gains, Deductible gifts

    1051181412183

    Capital gains tax and small business concessions

    1051181545798

    Capital gains tax

    1051181674898

    Tax deductibility of gifts

    1051181688256

    Family Trust Election

    1051181691260

    Family trust election

    1051181733027

    Non-Commercial Losses

    1051181749527

    Capital gains tax for a deceased estate

    1051181803144

    Residency status, assessable allowance and deductible expense

    1051181850450

    Capital gains tax

    1051181882176

    Non-commercial losses

    1051181887499

    Deduction - rental - interest expense

    1051181913516

    Extension of time to opt in to Part 3 of Schedule 5 to the Tax Laws Amendment

    1051182041539

    Parking expenses

    1051182050707

    Income tax: Division 7A

    1051182063662

    Capital gains tax

    1051182090205

    CGT - trust property - absolute entitlement

    1051182148471

    GST and sale of property

    1051182180397

    Loan interest and holding cost deductions during redevelopment

    1051182292463

    Income tax: Capital gains tax - CGT event D1

    1051182321018

    Capital gains tax

    1051182392599

    Temporary resident

    1051182507401

    GST and supply of real property

    1051182541810

    Deductibility of self-education expenses

    1051182625171

    Capital gains tax

    1051182632236

    Interest deduction

    1051182654421

    Capital gains tax

    1051182693059

    Whether CGT event E1 will occur as a result of amendments to the trust deed

    1051182721507

    GST and supply of online support services to non-resident company

    1051182723194

    Non-commercial losses

    1051182843691

    Capital gains tax -small business concession -replacement asset -extension of time

    1051183026203

    GST and the supply of real property

    1051183033011

    GST and sale of property by a mortgagee in possession

    1051183073655

    Deductions

    1051183331543

    Capital gains tax

    1051183641859

    Legal expenses

    1051183949154

    Travel expenses

    1051184030649

    GST and sale of a going concern

    1051192173008

    GST and development arrangements with a government agency

    1051193382396

    Whether any of the Trust income should be included in your assessable income

    1051195255336

    GST and development arrangements with a government agency

    1051195291134

    Division 6C of Part III of the Income Tax Assessment Act 1936

    1051204634407

    Employment termination payment and legal expenses

    1051211541979

    Does a permanent establishment exist?

      Last modified: 20 Mar 2018QC 27160