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Private Binding Rulings

Autumn list of Private Binding Rulings.

Last updated 19 March 2026

File ID

File Title

1052395100997

Interdependency and financial dependency

1052395688207

Deductions - travel

1052399547147

Liquidator's final distribution

1052413537941

Superannuation guarantee - allowances

1052419183785

Capital gains tax - deceased estate

1052426854635

Capital gain on the sale of a share with preferential voting rights

1052440148503

Rental property deductions- repairs

1052443428828

Income tax - Deductions

1052448925311

GST - sale of a going concern

1052449927291

Am I in business? - share investing versus share trading

1052452380351

Cryptocurrency

1052453997252

CGT - small business concessions - active asset

1052454826441

Deceased estate - disposal

1052455574635

GST and sale of a going concern

1052458008578

Rental property deductions - repairs

1052458381176

Deceased estate - Main residence exemption

1052460099525

Assessable income

1052460399735

CGT - 2-year discretion

1052460613678

Capital Gain and CGT Discount on the Sale of a Property

1052461158716

Assessable income

1052461873089

Employee share schemes

1052462076504

GST - NDIS services

1052463049738

ESIC eligibility

1052463146307

Not-for-profit-public authority

1052463149773

Legal expenses

1052463433363

CGT - small business concessions

1052463558310

GST - home cleaning services

1052463732570

Capital gains tax - deceased estate

1052463733151

CGT rollover - unauthorised sale of shares

1052464406097

Deductions

1052464587073

CGT - extension of time

1052464929277

Rental property deductions- repairs

1052464963313

Trust - foreign income

1052465039932

Self-education expenses

1052465206102

Assessable income - lump sum payment

1052465253541

Foreign pension

1052465309419

Deductions - Lost funds

1052465309948

CGT - deceased estates

1052465439554

Extension of time - capital gains tax (CGT) small business concessions

1052465504952

Disposal of property

1052465597368

CGT - deceased estate

1052465733691

CGT - deceased estate

1052465829690

CGT - deceased estates

1052466034171

GST - education courses

1052466193339

CGT - small business concessions

1052466429163

CGT small business concessions - eligibility

1052466470819

Deductions - cost of managing tax affairs

1052466708305

Eligibility for CGT small business concessions

1052466788905

Deceased estates - lump sum

1052466827370

Eligibility for CGT small business concessions

1052467049367

Non-commercial losses - lead time

1052467176309

GST - non-monetary consideration

1052467214502

Residency

1052467586978

Capital raising

1052467636819

GST-free supply of a going concern

1052467730249

Deductions

1052467821545

Deceased estate - capital proceeds

1052468030317

GST - sale of property

1052468077267

Self-education expenses

1052468188921

Commissioner's discretion - deceased estate

1052468251274

Residency of Australia for taxation purposes

1052468547980

Small business concessions - significant individual test

1052468765257

Work-related expenses

1052468828264

Capital raising

1052469140332

Capital gains tax - small business concessions - affiliates

1052469305228

Temporary resident - lump sum payment received from overseas

1052469646228

Deductions - Legal expenses

1052469705704

CGT - trust deed amendment

1052469740963

Capital gains tax - main residence exemption

1052470229806

Small business CGT concessions - extension of time

7910171939712

Interest income

7920170132308

Superannuation death benefits dependant

1052394054869

CGT - small business

1052407781377

CGT - deceased estate

1052408800693

Employee share scheme

1052420192369

Legal expenses - novated lease

1052429075841

Employee share scheme

1052432890034

Depreciation

1052443808488

CGT - deceased estate

1052447524081

A1 Event - CGT on disposal of property - Legal vs Equitable

1052447988652

CGT - legal vs equitable

1052450627062

Distribution of dividend and capital return

1052450780251

Deductions

1052451194131

Superannuation death benefit - financial dependency

1052451207742

CGT - deceased estate - 2-year discretion

1052451454103

Superannuation death benefit - financial dependency

1052451473448

Superannuation death benefit - financial dependency

1052452149403

General deductions - capital vs revenue expenditure

1052452580477

Assessable income - gambling

1052453320762

Commissioner's discretion

1052455518995

Rental expenses - body corporate special levy expenses

1052456598482

GST - ergonomic chairs

1052456991061

Self-education expenses

1052458271220

GST - supply of marketing and promotional services to non-resident

1052458788955

Employee share schemes - ESS

1052460237854

CGT - legal v equitable

1052460259601

ESIC - eligibility

1052460357851

Rental property deductions

1052460692093

CGT - deceased estate

1052460810886

Small business concessions - active asset test

1052461158430

Assessable income

1052461252633

Legal expenses

1052461297925

CGT - small business concessions

1052461573340

Capital gains tax

1052461689616

CGT - main residence

1052461769459

Deductions

1052461775251

Commissioner's discretion - deceased estate

1052461817881

CGT - cost base

1052461961620

Income Tax Assessment Act 1997 Division 250

1052462639045

GST - Medical aids and appliances - Burn products

1052463028166

Deduction

1052463054540

Income

1052463087941

Early-stage innovation company eligibility

1052463119024

Deduction - work related expenses

1052463214064

GST - property

1052463603376

CGT - deceased estate

1052463956449

Capital gains tax

1052464304147

Deceased estate

1052464817234

CGT - rollover relief

1052464866971

Residency

1052464881074

Exempt income - DTA

1052464986874

CGT - 15-year exemption

1052465273876

Non-commercial loss

1052465472704

Residency

1052465510147

Rental property deductions

1052466006168

CGT replacement asset rollover

1052466201198

Mutuality principle

1052466756250

GST- the sale of residential premises

1052467143995

GST - sale of new residential premises

1052482661241

CGT replacement asset rollover

1052316356397

Dividend and reduction of share capital

1052425699807

Wine equalisation tax - product classification

1052433122191

Employee share scheme, CGT - market value substitution, fringe benefits tax

1052442214444

Sovereign immunity

1052443487687

Deductions for legal expenses

1052444062148

Am I in business of rental accommodation/deductions/travel expenses

1052444279832

Deceased estates - pre-CGT

1052448764956

Self-education/work-related expenses

1052449108585

Trust and amended constitution

1052449351113

Trust and amendment to constitution

1052449783831

GST and sale of property

1052449914576

Trust and amendment to constitution

1052450110973

CGT - deceased estate

1052451188102

Recalculation of the available fraction of losses

1052451385196

Applicable fund earnings - multiple transfers

1052452137752

CGT - deceased estate

1052452852690

GST annual turnover

1052454190673

Deductions

1052454326264

GST and development leases

1052454403339

CGT - legal vs beneficial ownership

1052454459613

FBT and exempt residual benefit

1052454716160

Partial main residence exemption - 50% CGT discount

1052455189218

In connection with the individual's retirement

1052455295224

Lease surrender payment

1052456004990

Employees travelling overseas

1052456778426

GST classification of food

1052457155669

Work-related/self-education expenses

1052457436901

CGT disposal - personal use asset

1052458002992

Income tax exempt entity - encouragement of a game or sport

1052458048852

Product Classification

1052458076443

Income tax exempt entity

1052458851951

CGT and marriage breakdown roll-over

1052458899911

GST - acquisition of residential premises

1052458934462

Employment termination payment

1052459091446

Deductable travel expenses

1052459116480

Commissioner's discretion - deceased estate

1052459386302

Capital gains tax

1052459473213

Residency

1052459532653

Foreign employment income

1052459659099

Deductions - foreign trust distribution income

1052459672609

CGT - destroyed dwelling - deceased estate

1052459722037

Deductions and rental deductions

1052460107459

Withholding taxes

1052460135871

Personal services income - results test

1052460172263

The foreign trust distribution income

1052460209049

CGT - pre-CGT asset

1052460564194

CGT and GST - subdivision - construction - sale of existing and new dwelling

1052460742372

CGT - small business concessions

1052461367084

Return of capital

1052461439730

Sovereign Immunity

1052462086931

Early-stage innovation company eligibility

1052462117264

Commissioner's discretion - deceased estate

1052462400715

Business deductions - rent

1052462417432

CGT - event D1

1052462419636

CGT - inherited asset - cost base

1052463115999

FBT - capping thresholds

1052463130612

Subdivision

1052463323326

Capital losses

1052463432795

GST - professional or trade courses

1052463707128

Foreign income exemption

1052463711586

Deduction - travel expenses

1052377078585

Superannuation Guarantee

1052418176275

GST and whey powder

1052420331240

Lump sum payment/foreign trust

1052423756003

Trust resettlement

1052423792236

Trust resettlement

1052428978116

Self-education expenses/work-related deductions

1052436260341

GST - sale of residential premises

1052441744532

GST and breast prostheses

1052442038655

Commissioner's discretion - deceased estate

1052442279194

Assessable income - foreign sourced income

1052443648542

Per diem amounts for accommodation and food and drink - short term assignment - overseas workers

1052444283881

GST - national disability insurance scheme

1052444440588

Not for Profit - scientific institution

1052444875581

Employee share scheme - genuinely restricted

1052446609932

Residency

1052447006695

Capital gains tax

1052448015007

GST registration and creditable acquisitions

1052448038951

Main residence exemption

1052448769159

Self-education expenses/work-related deductions

1052450159585

Supply of beverage and ingredient for beverage

1052450172900

Business - am I in business - shares and cryptocurrency

1052450795050

Lease surrender payment

1052451346422

Exempt income

1052451380120

GST and non-profit sub-entities

1052451553281

Income Tax Exemption - Capital Gains Tax

1052452008412

Work related self-education expenses

1052452124264

Commissioner's discretion to extend the two-year time limit to dispose of a dwelling

1052452650812

GST - commercial premises

1052453062890

Rental deductions

1052453105027

CGT - capital loss

1052453115892

Change of a company's place of registration

1052453267044

Rental Deduction

1052453353605

Deductions - work-related expenses

1052453440909

Supply of beverage and ingredient for beverage

1052453443557

Residency

1052453514437

Rental/deductions/other

1052453829897

Pension paid to foreign resident

1052454080727

CGT - deceased estate

1052454302924

Dividend withholding tax

1052454650183

Capital versus income Taxable supply

1052454676838

CGT and Small business provisions

1052454880776

Lump sum settlement amount

1052456021531

Superannuation funds for foreign residents

1052456150582

Applicable Fund Earnings

1052456164437

International Income - controlled foreign company - foreign hybrid

1052456436027

Commissioner's discretion - deceased estate

1052456499359

Foreign entity

1052456504771

Foreign entity

1052456511456

Foreign entity

1052456558864

CGT - Deceased estates - small business concession - 2-year discretion

1052456613504

Special professional income - foreign income tax offset

1052456779627

Sovereign immunity

1052457024927

Income tax, CGT and absolute entitlement

1052457298581

Return of capital

1052457408050

GST and an out-of-court settlement

1052457488098

Fringe Benefits Tax

1052457493264

Deceased estate 2-year discretion

1052457505707

Deductibility of interest expenses

1052457690696

Franking deficit tax offset - Commissioner's discretion to not apply the 30% reduction - subsection 205-70(6) of the ITAA 1997

1052457702639

Franking deficit tax offset - whether the exclusion for certain companies in subsection 205-70(5) of the ITAA 1997 applies to prevent the 30% reduction applying

1052457783203

Deductions - work related self-education expenses

1052457899199

Sovereign Immunity

1052458173583

CGT - relationship breakdown rollover

1052458381585

Commissioner's discretion

1052458381829

Commissioner's discretion

1052458384795

CGT - transfer of property

1052458699051

Deductions - expenditure

1052458893799

Deductions - self-education

1052458986231

CGT - deceased estate

1052459361530

CGT - deceased estates - 2-year discretion

1052459416992

Market valuation

1052459696001

Tax losses - business continuity test

1052459938653

Residency for tax purposes

1052460514694

GST - supply of commercial residential premises

1052460672213

Rental deductions - Repair vs Capital

5010117591201

Active asset test

1052317488010

Excise remission scheme for manufacturers of alcoholic beverages

1052347984281

FBT Exemption - Employees who exclusively perform services 'in connection with' a public hospital or a hospital carried on by a society or association that is a rebatable employer

1052348647229

Small Business CGT Concessions

1052400609118

GST - registration and creditable acquisitions

1052405512674

Foreign superannuation fund - withholding tax exemption

1052412111521

Division 328 small business restructure rollover

1052423321766

Trust resettlement

1052423376518

Trust resettlement

1052423637174

Trust Resettlement

1052423935502

Deceased estate

1052427681867

Withholding taxes

1052430341521

Employee share schemes

1052432253582

Deductions - bad debts

1052434323954

Relocation expenses - exempt benefits

1052434863353

CGT - CGT event happens to an asset or interest within 2 years of an individual's death

1052434986495

Resident of Australia and assessable income

1052435224309

Trust distributions, applicable fund earnings

1052436511632

Pre-CGT assets

1052438581030

Return of capital

1052439096841

Residency

1052439946942

Employee share scheme

1052440262317

Employee share scheme

1052442045989

Section 719-90 and pre-cessation event ruling

1052442271950

Income tax and deductions for wages

1052442809312

Primary production-non-commercial losses

1052443212517

Work related expenses

1052443597348

CGT - deceased estate

1052444384118

Capital gains tax - deceased estates

1052444831429

CGT - disposal of property

1052444839767

Taxing right of income under double tax agreements

1052444871790

Proposed Restructure

1052445140190

GST and the supply of residential accommodation by registered charities

1052445155139

CGT - main residence exemption

1052445177902

Small business CGT concessions - active asset test

1052445452051

Ordinary time earning

1052445481009

CGT - Division 128 roll-over - testamentary trust

1052445922401

Extension of time small business rollover

1052445987771

CGT - main residence exemption

1052446063230

Non-commercial losses - commissioner discretion - commencement

1052446234395

CGT - main residence and adjacent land

1052446400020

Self-education expenses

1052446457203

Income tax - foreign deceased estate - agent/trustee

1052446460639

CGT - capital loss - debt forgiven

1052446701113

Small business concessions-deceased estate-extension of time

1052446896015

Employee share trust

1052446914574

Deceased estate - acquisition of property by trustee

1052446954692

Employee share trust

1052447038840

CGT - deceased estate

1052447187379

GST - sale of vacant land

1052447409654

Deductions

1052447454097

Income tax: CGT - whether assets are active assets

1052447668500

Deceased estates - extension for 2-year discretion

1052447792650

Deceased estate primary test

1052447914023

ESIC - eligibility

1052447917824

Business - franking credit deficit tax

1052448013254

CGT - marriage breakdown rollover

1052448294233

Commissioner's discretion - subsection 99A(2)

1052448298280

Am I in business - gambling

1052448303959

Commissioner's discretion - subsection 99A(2)

1052448329539

Resident of Australia for taxation purposes

1052448434555

GST and sale of property

1052448506545

Commissioner's discretion - 2-year exemption

1052448525608

Main residence exemption

1052448537242

Taxation of foreign pension

1052448605454

Taxation of foreign pension

1052448639303

Employee Share Scheme / Employee Share Trust

1052448778749

Residency

1052448779891

Residency

1052448920072

Main residence exemption

1052449059527

Residency

1052449090768

Corporate trustee - assessable income

1052449115137

Small business retirement exemption

1052449119395

Deduction - rental property expenses

1052449224733

CGT - deceased estate

1052449416259

Capital gains tax

1052449684026

Commissioner's discretion - deceased estate

1052449834882

Deduction - legal expenses

1052449921855

International income

1052450089228

GST and sale of a going concern

1052450220767

Early-stage innovation company eligibility

1052450315854

INTL/residency/DTA

1052450478890

Small business concessions active asset - affiliates

1052450501301

Employee Share Scheme (ESS)

1052450736340

GST and supply of grain protein powder

1052450877513

Commissioner's discretion - deceased estate

1052450971141

Deceased Estate - subdividing shares

1052451039975

Family trust distribution tax

1052451067595

Early-stage innovation company eligibility

1052451316624

Excepted person

1052451352448

CGT - absolute entitlement

1052451388286

Capital gains tax

1052451407871

Deductions/gifts and donations

1052451576073

Residency

1052451582226

Employee Share Scheme (ESS)

1052451881397

GST and margin scheme eligibility

1052451885117

Assessable income

1052451916242

Self-education expenses

1052452001073

Withholding tax

1052452096807

Deceased estates - extension for 2-year discretion

1052452272703

FBT - nominated state or territory bodies

1052452329921

Extension of - capital gains tax (CGT) small business concessions

1052452774204

Residency

1052452795441

Forex realisation event

1052453505285

Taxing right of income under double tax agreements

1052453941043

CGT - small business concessions

1052454070241

Deceased estate

1052454094581

CGT - main residence exemption

1052454421626

Residency and source of income

1052454871511

Legal expenses

1052454902435

CGT Replacement Asset Rollover - Extension of Time

1052454944335

Small business restructure roll-over

1052454998957

Employee share scheme

1052455070914

Assessable income - co-operative company

1052455346126

Small business CGT concessions

1052455446041

Non-commercial losses - over $250k - special circumstance

1052455555345

CGT - small business concessions

1052455561689

Early-stage innovation companies

1052455574200

Non-commercial losses

1052455870314

Non-commercial losses

1052456658081

Residency

1052457861871

CGT - deceased estate

1052457960102

CGT - main residence exemption

1052372723198

Status of the Worker - contractor vs. employee

1052387476117

Double taxation agreement

1052396374500

GST - supply of services

1052407162732

GST - internet platforms

1052414062045

GST - supply of services

1052423592590

Trust Resettlement

1052429507653

Fringe benefits tax - Exempt residual benefit

1052429864259

Fringe benefits

1052431245160

Work-related expenses

1052431554080

Foreign superannuation fund - withholding tax exemption

1052432785047

Income - income protection policy - lump sum payment in arrears tax offset

1052439231337

Absolute entitlement to a trust asset

1052440054526

Lump sum payment

1052440950394

Statutory trustee and the sale of property

1052441769482

CGT - small business concessions

1052442047505

CGT - deceased estate

1052443639358

CGT - deceased estate

1052444290157

Deductions

1052444496479

Sale of shares - revenue or capital

1052444731202

Capital gains tax

1052445129028

Statutory trustees and the sale of property

1052445371439

Supply of land

1052445786503

Rental deductions

1052446066804

GST and food classification

1052446368903

CGT small business concessions - 15-year exemption - CGT event H1

1052446458115

Residency for taxation purposes

1052447520485

Deceased estate 2-year discretion

1052447568698

Income tax - CGT - 2-year Commissioner's discretion

1052448042393

Legal expenses

1052448078417

Capital gains tax

1052449111388

Taxation of foreign pension

1052449321646

Non-commercial losses - lead time

1052449758041

Income tax - assessable income - business v hobby

1052449784454

Source of foreign exchange hedging gains

1052449804120

Income tax - assessable income - business v hobby

1052450384813

Deductions

1052450972037

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

1052451450958

Deduction for legal expenses

1052451549261

Fixed trust

1052451635880

Lump sum payment, foreign superannuation fund

1052451879480

Capital gains tax - absence choice

1052451973745

Residency

1052452159025

ESIC - eligibility

1052452297348

Foreign income tax offset

1052452361318

CGT - long settlement

1052452425295

Lump sum payment

1052452558868

Main residence exemption - overseas property

1052452808052

Carrying on a business

1052452997394

Commissioner's discretion - deceased estate

1052453302339

CGT - whether assets are active assets

1052376590739

Deductibility of rental property expenses

1052404773006

Off market share buyback

1052410519194

Non-commercial losses

1052417704711

Capital raising

1052419737090

Small business CGT concessions - extension of time

1052421709299

GST and prepared meals

1052427515680

Withholding tax - foreign superannuation fund

1052428679165

Withholding tax - Foreign Superannuation Fund

1052431622143

Proposed Share Buy-Back

1052433172708

Withholding taxes

1052434583572

CGT - absolute entitled beneficiaries

1052434700164

Deductibility of donation

1052434745550

Demerger

1052435373052

GST - second-hand goods

1052436036889

Commissioner's discretion - deceased estate

1052438436772

Deceased estate

1052438635895

International issues - superannuation funds for foreign residents

1052439188608

CGT - cryptocurrency, marriage breakdown rollover and disposal

1052440124474

Scrip for scrip roll-over

1052440192849

Self-education expenses

1052440371322

Deductions - cost associated with concluding business

1052442580156

Assessable income - interest deductions.

1052442613414

Deceased estates - absolute entitlement

1052443426637

Managed Investment Trust - Eligibility - section 275-30 and 275-55

1052443555146

Disposal of assets by a trust to a company

1052443736901

Rental deductions

1052443982567

International tax

1052444225009

Employer deductions

1052444336185

CGT - main residence exemption

1052444609252

Goods and services tax

1052444840671

Assessable income

1052444950118

Capital gains tax

1052445017147

Sovereign immunity and investment gains

1052445028428

Sovereign immunity and investment gains

1052445150283

GST and supplies of transport and logistic services through an Australian agent to a non-resident

1052445306365

CGT - Small Business Concessions - Deceased Estate

1052445358845

Small Business 15-year exemption

1052445518525

Lump sum compensation payments

1052445687409

Withholding tax - foreign superannuation fund

1052445705231

CGT - small business concessions - 15-year exemption - extension of time

1052445738252

GST - education courses

1052445758483

Capital Gains Tax

1052445925088

Residency of Australia for taxation purposes

1052446379862

GST and supply of residential premises under sublease

1052446559653

Primary producer registered emissions units

1052446722678

Rental - deductions - repair

1052448660571

CGT - Legal and equitable interest

1052450529838

Am I in business - short-term holiday accommodation

1052452028312

Assessable income

1052463580672

GST - Division 129

1052388091890

Sale of Rent-Roll

1052391502126

Fringe benefits

1052399174671

CGT - Partial main residence exemption

1052400704950

Reinsurance with non-residents

1052401326329

Deductions - Self-Education Expenses

1052407607996

Small business CGT concessions

1052410478512

GST - Security Deposits

1052412427851

Am I in business

1052413364728

Commissioner's discretion - fixed interests

1052413413195

Capital gains tax

1052413799198

Property and enterprise

1052416204374

GST - sale of farmland

1052416240487

Employment Termination Payments

1052416999969

Foreign Trust Distributions

1052417723465

Residency

1052418351925

GST-free supply of a repair faulty goods under warranty to a non-registered, non-resident entity

1052420519600

Commissioner's discretion - deceased estate

1052422041410

Taxation of a foreign lump sum benefit

1052423176187

Lump Sum payment

1052423267821

Contractual payments

1052423615632

Self-education expenses

1052424004211

International issues - double tax agreements

1052424554563

Rental deductions - legal expenses

1052424796274

GST - sale of property

1052426084260

TOFA, interest withholding tax for non-resident beneficiaries

1052427163731

GST and the supply of residential accommodation by registered charities

1052427549159

Superannuation death benefit - interdependency

1052428548767

Employment termination payment

1052429246597

CGT - Shares cost base

1052429301935

Residency

1052429345977

CGT - deceased estate

1052429541637

Cash payment as a gift

1052429618453

Commissioner's discretion to extend the two-year time limit to dispose of a dwelling

1052429626173

CFCs (controlled foreign companies)

1052430901365

CGT - capital loss

1052432680403

Car Parking

1052432961310

Commissioner's discretion - ESS

1052433019022

Work-related expense - travel expenses

1052433491857

Small business CGT concessions

1052433508233

CGT - deceased estate and disposal of property

1052433667631

Capital gains tax 2-year discretion

1052433878434

Exempt current pension income

1052433908537

Discretionary Trust - Residency

1052434154895

Deduction for repairs to property

1052434593727

Rental deductions

1052434815453

CGT - small business concessions

1052435031611

Lump sum payment

1052435320660

CGT/main residence/6-year absence

1052435913610

Capital gains tax

1052436333467

Non-Commercial Losses - Lead time

1052436801100

GST - sale of residential premises

1052436806332

GST and supply of brokerage services provided to non-resident jointly with another broker from Australia.

1052437031833

Capital Gains Tax

1052437155192

Deceased estate

1052437189372

Income tax exemption - not-for-profit

1052437539725

International income - 23AG

1052437631013

Excepted Person

1052438261131

GST - sale of property

1052438763869

Capital gains tax - deceased estate

1052438814849

Residency

1052438899655

Residency

1052439080565

GST and supply of water

1052439080789

Transfer of shares

1052439087508

Deductions - legal expenses

1052439220598

CGT - transfer of share ownership

1052439264270

CGT - replacement asset rollover

1052439352113

Issue of Subordinated Notes

1052439443133

ESIC

1052439493782

Trust Deed Amendments

1052439578426

Residency

1052439743067

Commissioner discretion - extension of time

1052440082922

Commissioner's discretion - capital gains tax

1052440291274

GST - sale of a going concern

1052440378141

Exempt income

1052440430762

GST and the margin scheme

1052440554021

Goods and Services Tax

1052440562621

CGT - Commissioners discretion

1052440746943

Income tax exempt - State or Territory body

1052440749637

ESS - minimum holding period

1052440751859

Deductions (under section 8-1 of the ITAA 1997) for self-education expenses, including travel, accommodation, and meals.

1052440797339

Commissioner's discretion - deceased estate

1052440894784

Required to register for GST

1052440980634

CGT - deceased estate

1052441055205

Foreign superannuation fund - withholding tax exemption

1052441066560

Loss carry back tax offset

1052441129840

Interposed company, Subdivision 122-A

1052441133191

Interposed company, Subdivision 122-A

1052441168043

Affiliates and connected with entities

1052441217621

CGT - small business concessions - retirement exemption - main use to derive rent

1052441366332

GST on food products

1052441411372

Legal v equitable ownership

1052441570030

Division 142

1052441613303

Residency of Australia for taxation purposes

1052441786825

INTL/residency/DTA

1052441853287

CGT - deceased estates

1052441928698

Investment account - legal vs equitable ownership - reporting

1052441990172

Legal v equitable ownership

1052442109853

Fixed entitlement and Scrip for scrip Roll-over

1052442519451

Return of capital

1052442532503

Income tax - pre-CGT asset exemption

1052442544829

CGT consequences of converting a Crown Lease - access to SB CGT concessions

1052442640784

Commissioner's discretion - deceased estate

1052442659387

FBT: Living-away-from-home allowance and residual benefit

1052442664368

CGT - Settlement Sum

1052442831356

Residency

1052442844493

Excepted person

1052443041978

Eligible accelerator program

1052443553273

Non-commercial loss - lead time [gt ]$250,000

1052444086644

GST and the sale of subdivided vacant land lots

1052444173620

Deductions - interest expenses

1052444333595

Exempt income

1052444645836

Residency for taxation purposes

1052445319791

Lump sum and regular payments

1052445700129

Income tax treatment of Arrangement 1 and Arrangement 2

1052445719459

Commissioner's discretion - deceased estate

1052445732465

CGT - deceased estates

1052446471481

Capital gains tax

1052446536283

Carrying on a business - primary production

1052447020620

Deductible repairs - rental property

1052447381851

CGT - deceased estates

1052448189457

Non-commercial losses - special circumstances

5010115206665

Death benefit or member benefit

1052291007773

Distribution from foreign trust

1052386137768

CGT event K6

1052404605401

Compulsory acquisition

1052404660242

Compulsory acquisition

1052410064889

Not for profit - income tax exempt

1052411248267

FBT - exempt remote area housing benefit

1052419723541

Property development

1052420683758

Residency

1052421970292

Investment scam

1052422721975

Rental property deductions

1052425473747

CGT subdivision 768-G

1052425891490

Minor trust - prescribed person

1052426988558

Capital gains tax

1052428324674

CGT/deceased estate/2-year discretion

1052428452453

Deceased Estate

1052428539502

FBT - capping thresholds

1052429341157

FBT - exempt benefits

1052429621123

Rollover relief - transfer of assets

1052430903647

Residency

1052431099231

Deceased estate

1052431575389

Work related expenses

1052431836549

Capital gains tax - active asset

1052432507856

Compensation payment

1052432915205

CGT - concessions

1052432926164

Small business restructure roll-over

1052433162462

Workstation rental for a remote worker

1052433664252

Small Business restructure roll-over

1052434079664

Small business concessions

1052434119409

CGT - small business concession

1052434124691

Foreign trust distributions - section 99B ITAA 1936

1052434465295

Small business concessions

1052434928457

Rental deductions

1052435373081

Deceased Estate

1052435392488

Non-commercial losses

1052435913110

CGT - cost base

1052435949987

Main residence - Foreign resident at the time of CGT event

1052436307343

Am I in business?

1052436349201

CGT - deceased estates

1052436671228

CGT - deceased estate

1052436716828

CGT - deceased estates

1052436862212

CGT - small business concessions

1052436889788

Residency

1052437549941

Income tax - Contracts for difference trading

1052437609446

Capital gains tax

1052437677519

GST and water

1052437834683

Undeducted purchase price of a foreign pension or annuity

1052437859682

International - Residency and ESS

1052437989805

Capital gains tax

1052439463059

Compensation payment - personal injury

1052439505098

Rental - deductions

1052444925571

GST - medical aids and appliances

1052446191048

Small business concessions

5010116539303

Product classification

1052398709910

Personal service income - payments to associates

1052406085283

Work related travel expenses

1052423675270

Deductibility of work-related expenses

1052424439983

Assessable income

1052427594401

Residency

1052429100530

Capital gains tax

1052429762370

Capital Gains Tax

1052430050336

Commissioner's discretion - deceased estate

1052431052258

Deductions - rental property expenses

1052431068563

Deductions - rental property repairs - body corporate special levies

1052431252994

Residency

1052431636861

Work-related deductions

1052432095577

Excepted trust income

1052432216690

Rental - deductions and repairs

1052432489793

Foreign income year reporting basis

1052432800143

Deceased estate - 2-year discretion

1052432837942

Capital gains tax

1052432977914

Excepted person

1052433487259

Public company

1052434085255

Main residence exemption

1052434216990

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

1052434245711

Work related deductions

1052438852705

Assessable income

1052384914183

Main residence, occupation rights and capital gains tax (CGT)

1052397173670

Deductions - rental property repairs - body corporate special levies

1052409405567

FBT - capping thresholds

1052409495809

FBT - capping thresholds

1052413381992

CGT - reduction of an interest in a trust

1052415458625

FBT - Threshold Capping

1052419236498

Foreign pension income

1052420296575

Capital gains tax - disposal

1052424157648

FBT - capping thresholds

1052424221150

Assessable income

1052427196801

Residency

1052427539595

CGT - small business concession

1052427615258

GST and supply of residential accommodation by registered charities

1052429954445

Division 6AA of the Income Tax Assessment Act 1936

1052430277882

Commissioner's discretion - deceased estate

1052430333830

Work related accommodation expenses

1052430440521

CGT - rollover

1052430785672

Goods and services tax and the margin scheme

1052431007448

Rental - deductions - other

1052431205688

Small business CGT concessions

1052431626794

Residency

1052431882774

Small business Capital gains tax replacement asset rollover relief extension.

1052431888503

Temporary resident

1052432150051

INTL/residency

1052432359801

Self-education expenses

1052432468569

Compensation

1052433483893

Commissioner's discretion - deceased estate

1052376963130

GST - sale of real property

1052401863203

CGT - Deceased estate - Double death

1052405222531

Deceased estate - 2-year discretion

1052406844786

FBT - capping thresholds

1052407621934

Legal vs Beneficial ownership

1052408633712

Creditable acquisition

1052411009571

Assumption of obligations of a supply

1052413492916

Medicare Levy Surcharge - exemption

1052415056669

Legal v equitable ownership

1052415058665

Legal v equitable Ownership

1052415514719

Capital gains tax - disposal of property - pre-CGT asset - compensation payments received from a public authority

1052415595721

Deductions - self-education expenses

1052417035842

Trust income

1052417259899

Worker’s compensation - lumpsum payments

1052418635802

Deceased estate

1052419403395

Employee share schemes

1052419623233

CGT - small business relief

1052419805020

Status of worker - superannuation guarantee

1052420176367

Majority underlying ownership of a CGT asset

1052421378496

Capital Gains Tax

1052421993568

Creditable acquisition

1052422836128

Tax integrity measures - Part IVA - Dividend stripping

1052423775351

Fringe benefits tax - capping thresholds

1052423998178

Deceased estates - Trust

1052424195351

Capital gains tax - deceased estate

1052425274020

Deductions - Legal expenses

1052425280017

Capital gains tax - sale of investment property

1052425533375

CGT event A1

1052425654453

Capital gains tax - deceased estate - Commissioner's discretion to extend the 2-year period

1052425661550

Scholarship income

1052425859503

Expenditure for repairs to premises

1052426370385

CGT - 15-year exemption

1052426414333

Deductions

1052426575633

Absolute entitlement to a trust asset

1052427198216

Residency of Australia

1052427217658

Partial exemption - capital gains tax

1052427252148

Residency of Australia

1052427435152

Deductions - legal expenses

1052427941777

Trusts - vested and indefeasible interest

1052428272844

Commissioner's discretion - extension of time

1052428350863

Exempt income - education and training

1052428537973

Trailing commissions

1052428670853

Goods and services tax - property and substantial renovations

1052428839030

Trust income - excepted persons

1052428932587

Deductions - vacant land and construction of new premises.

1052429108589

the Commissioner's discretion to extend the two-year time limit to dispose of a dwelling

1052429116410

Division 615 roll-over

1052429310596

Small business 15-year exemption

1052429655105

Small business CGT concessions - 15-year exemption

1052430104500

Not for profit-income tax exemption

1052430294861

Reporting of foreign income

1052430661066

Trust resettlement

1052431633495

Deduction - self-education expenses

1052346916601

Termination of franchise - CGT - small business CGT concessions

1052398986835

NCL discretion - lead time - [gt ]$250 - vineyard

1052403641081

CGT - trust deed amendment

1052404646428

Legal and beneficial ownership

1052406060495

Deduction - Interest - Interest payable to non-resident lender - Interest withholding

1052406849301

CGT event A1

1052408234784

Share buy-back

1052409387537

CGT event A1 - transfer of property title

1052412800725

Remote area housing benefits

1052412852169

GST - going concern

1052413428001

Commissioner's discretion - extension of time

1052414545623

GST - food products

1052414851651

Deductions- environmental protection activities

1052416218612

Going concern

1052419357258

CGT - subdivision - dispose of ownership interest after subdivided

1052419373312

GST and supply of a going concern

1052420333308

Assessable income - unreceived payments

1052420826206

Income tax and GST consequences for a real property sale

1052422050873

Business - self-education expenses

1052422493736

CGT - small business concessions

1052422761759

CGT - disposal of property

1052423824851

Income derived from an international organisation

1052424156421

Business - am I in business - CFD trading

1052425298980

Income tax - deduction for repairs

1052425568454

GST - supply of facilitation service

1052425740098

Early-stage innovation company eligibility

1052425831518

International issues - sovereign immunity

1052426439530

Deceased estate 2-year discretion

1052426853658

Residency of Australia

1052426878037

Residency of Australia

1052427582081

Deceased estate - main residence

1052363887258

Expense payment fringe benefits - otherwise deductible rule

1052383971517

Share trading

1052386902469

GST and claiming input tax credits

1052394933294

Sale and Leaseback Arrangement with a Novated Lease

1052404660680

CGT - extension of time

1052410011442

Residency and employment income

1052410151823

FBT - nominated state or territory bodies

1052410926219

Superannuation - contract employee

1052412109156

Self-education expenses

1052413378813

CGT - disposal

1052413475362

CGT - Division 149 majority underlying interest - no new shareholders

1052413628945

Franking credits and consolidation

1052413966040

Small business concessions - extension of time to make an election

1052414276029

Residency

1052414550208

CGT - legal v beneficial ownership

1052414913532

GST and new residential premises

1052415490947

CGT exemption

1052415526499

ESIC eligibility

1052416283971

Deductions - loss due to scam

1052416561925

Residency

1052416983430

Residency - foreign rental income

1052417457175

Trustee and agent's retention obligations

1052418134424

CGT - compulsory acquisition - Commissioner discretion - CGT rollover - expenditure - before

1052418559305

Employee share schemes

1052419003575

FBT - car benefits

1052419235820

Rental - deductions and repairs

1052419256736

Income tax deductions

1052419306271

Deceased estate

1052419336277

CGT main residence

1052420224319

Deceased estate 2 - year discretion

1052420327957

Compensation - lump sum payment

1052420670695

Income tax - CGT and trusts

1052421673763

Capital gains tax - deceased estate

1052422227121

Taxable supply and subdivision

1052422470077

GST - agency

1052422745559

Legal expenses

1052422973120

Personal services income

1052423083476

Trading trust

1052423124772

CGT - C2 event

1052423263569

Rental deductions - repairs vs capital works

1052423538252

Non-commercial losses - lead time

1052423651609

Residency under double tax agreement

1052424098448

GST and the supply of residential accommodation by registered charities

1052424184418

CGT - C2 event - active asset

1052424185544

CGT - C2 event - active asset

1052424338581

Capital gains tax - main residence exemption

1052424991671

International income - 23AG

1052426149757

Capital gains tax - deceased estate

5010112159078

Applicable fund earnings

7915169902780

Death benefit or member benefit

1052394305332

Trust Resettlement

1052399054301

Expense payment benefits and loan benefits

1052400113188

Superannuation death benefit - interdependency

1052400655781

Property Development

1052405581357

Superannuation death benefit - interdependency

1052407814693

Rental deductions

1052409953508

FBT - living away from home allowance

1052411520297

Capital gains tax

1052412151441

ESIC Eligibility

1052413614392

(MIT) requirements - trusts

1052414283668

Capital gains tax

1052417259279

Residency

1052418889826

Benchmark franking percentage in respect of a share buyback

1052419365283

Small business restructure rollover

1052420829776

GST - personal support services

1052421047550

CGT - exemption

1052421419490

Assessable income

1052421512645

Commissioner's Discretion for non-commercial business losses

1052421531331

Commissioner's Discretion - non-commercial business losses

1052421545533

Commissioner's Discretion - non-commercial business losses

1052422676604

Deductions - work related expenses

1052423266662

Rental income

1052333913194

Scholarships - life insurance bonus/policies

1052363291965

Assessable income

1052365614400

Deceased estate - legal personal representative CGT 50% discount

1052390157787

Capital gains tax - subdivision

1052394244045

Trust resettlement

1052396003819

Rental deductions

1052396368753

Deceased estate

1052401820160

Superannuation death benefit - interdependency

1052403811883

Rental repairs

1052403825572

CGT - small business concessions

1052404049156

Commissioner's discretion - deceased estates

1052404675830

Franchise termination payment

1052404932890

Wine equalisation tax - product classification

1052405875538

CGT - deceased estate

1052407280999

GST and home care services

1052407464604

GST and home care services

1052408699030

Sport-ending injury payment

1052408757951

FBT - total and permanent disability Insurance

1052410061679

GST - sale of residential premises

1052410294563

Residency of an individual and double tax treaty

1052410320891

GST - margin scheme

1052410342635

Incapacity payments - part-time reservist - section 118 of the Military Rehabilitation and Compensation Act 2004

1052410430990

Foreign income tax offset

1052410905907

GST and income tax - subdivision of land

1052411143285

CGT - subdivision

1052411271824

GST - subdivision of land

1052411739370

Resident of Australia for tax purposes

1052411767263

Residency

1052412258052

CGT - deceased estates - 2-year discretion - sold

1052412688703

Extension of replacement asset period

1052412927538

ESIC eligibility

1052413211531

GST-free supplies

1052413230587

Sovereign immunity

1052413370088

Capital gains tax - small business concessions - 15-year exemption - extension of time

1052413371581

Commissioner's discretion - deceased estate

1052413372162

CGT disposal other

1052413378800

Sovereign Immunity

1052413450061

Residency

1052413561994

Commissioner's discretion - special circumstances

1052413973556

CGT - deceased estates - 2-year discretion

1052414124380

Undeducted purchase price

1052414550191

CGT - legal v beneficial

1052414550344

GST - membership

1052415422725

Residency

1052415866149

CGT - disposal of shares

1052415922184

CGT - replacement asset rollover

1052416259519

CGT - 2-year discretion

1052416802483

GST - medical aids and appliances

1052416842952

Commissioner's discretion - extension of time

1052417576520

Early-stage innovation company

1052417639706

CGT - small business

1052417710162

CGT - small business concessions

1052417760708

Foreign income tax offset

1052417941930

CGT - legal v beneficial ownership

1052418160522

CGT - legal v beneficial ownership

1052418543165

Residency

1052418816972

Deduction - medical, travel and legal expenses

1052419710644

Trust distributions

1052422787719

Section 207-159 - distributions funded by capital raising

1052391366997

Withholding tax - foreign superannuation fund

1052399508019

Commissioner's discretion - special circumstances

1052400884199

GST - residential premises

1052403408140

Commissioner's discretion - non-commercial losses

1052404605576

Deductions - self-education

1052407482277

Commissioner's discretion - deceased estate

1052407683383

Superannuation member benefit or death benefit

1052408366432

Deductions under 8-1 or 40-880

1052409299558

CGT - small business concessions

1052409738467

GST - residential premises

1052410635384

Assessable income - income protection payments

1052411537550

GST - residential premises

1052412462510

Off market share buy-back

1052412591412

Commissioner's discretion - deceased estate

1052412638745

CGT - partial main residence exemption

1052413411917

Income tax - deductions

1052413427011

CGT - deceased estate

1052413483342

GST - residential accommodation

1052413707545

Commissioner's discretion - deceased estate

1052413998419

GST - sale of commercial property

1052414231435

Commissioner's discretion - special circumstances

1052414289968

GST - education courses

1052414565705

CGT - abandon a debt

1052414883942

CGT - small business concessions

1052414903725

Rental deductions

1052414940740

Active Asset

1052414949990

Residency

1052415019657

CGT - legal vs beneficial

1052415316959

Residency

1052415355256

Assessable income

1052415473257

Payment processor

1052415824252

Capital gains tax

1052416132157

Capital gains tax

1052416280323

Commissioner's discretion - dispose of a dwelling

1052416550839

Commissioner's discretion -deceased estate

1052416550933

Withholding tax

1052417070994

Residency - Foreign rental income

5010111770222

Superannuation death benefit

1052236721590

Capital gains tax - deceased estate - sale of dwelling - absolutely entitled beneficiary?

1052276451226

GST and protein powders

1052340011845

Tax losses - modified continuity of ownership test

1052347982227

Fringe benefit tax - religious practitioner

1052355145683

Legal vs beneficial ownership

1052367909455

CGT Transfer trust asset - absolute entitlement

1052374523301

Not-for-profit - exemption

1052375798540

Income tax exemption

1052381447243

Exempt income - international organisation

1052381488799

Residency

1052381695983

Employee share scheme - assignment of options to associate

1052387550241

Fringe benefit tax, pay as you go withholding, superannuation guarantee, double tax agreement

1052389720752

Rental deductions

1052390103818

Legal versus beneficial ownership

1052390972800

Trust deed amendments - CGT events E1 and E2

1052391055539

Trust deed amendments - CGT events E1 and E2

1052391291099

Trust deed amendments - CGT events E1 and E2

1052391369912

Trust deed amendments - CGT events E1 and E2

1052391747589

Deceased Estates - Commissioner's discretion

1052391747729

Commissioner's discretion - deceased estate

1052392143252

Residency

1052394011995

Vesting of trust

1052394029631

Trust resettlement

1052395728282

Fringe benefit tax - religious practitioner

1052395772739

Work related expenses - self education

1052395803913

Self-education expenses

1052395809937

CGT - subdivision

1052396035808

Income vs capital

1052396210256

Residency

1052396316364

CGT - legal v beneficial

1052396604018

Deductions - continuity of ownership

1052399230327

CGT - main residence exemption

1052400642173

Commissioner's discretion - deceased estates

1052401743368

Sovereign immunity

1052402406195

Residency

1052403178447

GST - prescription safety eyewear

1052403508367

Death benefits dependant - financial dependency

1052403647430

CGT - Call Option Deed

1052403812711

Tax integrity measures - forestry managed investment schemes

1052403881407

Withholding tax - foreign superannuation fund

1052403990652

Commissioner's discretion - trust estate

1052404029454

Tax integrity measures - forestry managed investment schemes

1052404883981

Commissioner's discretion

1052405857241

Capital gains tax

1052405885874

Capital gains tax

1052405985653

Capital gains tax - deceased estate

1052406040751

CGT - main residence exemption

1052406605334

Residency

1052406665154

GST - co-curriculum activities

1052406976710

Lease surrender payments

1052407284582

Goods and services tax (GST) and spare parts for medical devices

1052407413474

Work-related self-education expenses

1052407427923

Interest deductions for rental purposes

1052407720327

GST: property - GST-free supply of a going concern

1052407850420

CGT - disposal of shares

1052408065612

GST - residential premises

1052408127142

Commissioner's discretion - deceased estate

1052408161093

Small Business CGT concessions

1052408373315

GST - second-hand goods

1052408482239

GST - consequences for a real property sale

1052408778101

GST - grants

1052408918647

CGT - deceased estate

1052408984003

Superannuation fund for foreign residents withholding tax exemption

1052409034906

Capital raising

1052409035996

Capital raising

1052409036762

Capital raising

1052409248935

Margin scheme and deceased estate

1052409279103

Assessable income - medical benefit payment

1052409734949

CGT - 15-year exemption

1052409740238

Capital gains tax

1052409893863

Cryptocurrency

1052409993564

CGT - cost base

1052410004738

Self-education expenses

1052410249464

GST - residential premises

1052410325023

Income tax exempt

1052410408456

Winding up of a company

1052410409579

Deductions

1052410479320

Capital gains tax

1052410605953

Capital gains tax

1052410921529

GST - subdivision of land

1052410953914

International income - 23AG

1052410990286

Capital gains tax - small business concessions

1052411001642

GST and financial supplies - mergers and acquisition

1052411149296

Section 99B - testamentary trusts

1052411150668

Residency

1052411258938

CGT - 15-year exemption

1052411484821

Capital gains tax - 2-year discretion

1052411841053

CGT - main residence exemption

1052412186806

Compensation received from COVID-19 Vaccine Claims Scheme

1052412573790

GST - property Subdivision

1052412878405

CGT - small business concessions

1052413299440

GST - sale of a going concern

1052413410589

GST - residential premises

1052413494389

CGT - main residence exemption

1052413553998

Foreign pension income

1052413659499

Foreign income

1052414623444

Return of share capital

5010111313090

Small business CGT concessions - 15-year exemption

5010113538957

CGT - deceased estate

1052384974458

CGT - extensions to the 2-year ownership period

1052387339735

GST - services for government funded participants

1052393013273

Compensation payment - lump sum

1052393499117

GST - rental property

1052397645000

CGT - extension of time

1052398205864

GST - sale of subdivided lot

1052398300362

CGT - Division 855

1052398346115

Deductions - legal expenses

1052399153749

Commissioner's discretion - deceased estate

1052399273999

Commissioner discretion - non-commercial losses

1052399783694

Residency

1052399897951

Community property - rental income

1052400294680

CGT - main residence exemption

1052400598425

Employee Share Scheme

1052400761466

CGT - disposal of shares

1052400921951

GST - payments to a government entity

1052401167931

Superannuation death benefits dependant - financial dependency

1052401936530

ESIC eligibility

1052402220806

Commissioner's discretion - deceased estate

1052402226320

CGT - small business concessions

1052402599244

GST - input tax credits

1052402731591

Double tax agreement

1052402749253

Double tax agreement

1052402897789

Deduction - rental property expenses

1052403063710

Capital v revenue

1052403199382

Commissioner's discretion - deceased estate

1052403279592

Employee share scheme

1052403301737

Employee share scheme

1052403383408

Life assurance policy

1052403795755

Depreciation

1052403895836

Commissioner's discretion - extension of time

1052404301588

Rental property deductions

1052404463232

INTL - residency

1052404522101

International income - pension

1052404867950

CGT - deceased estate

1052404900132

GST - education courses

1052405067174

CGT - small business concessions

1052405128474

Division 7A

1052405196810

Foreign income tax offset

1052405207256

Commissioner's discretion - deceased estates

1052405298124

CGT - small business concessions

1052405339293

Legal expenses

1052405411607

Compensation payment - lump sum

1052405438397

GST - sale of going concern

1052405464586

Distributions to tax-exempt beneficiaries - anti-avoidance rules

1052405528830

CGT - deceased estate

1052405633070

Commissioner's discretion - small business concessions

1052405673490

Capital gains tax

1052405752090

Commissioner's discretion - non-commercial losses

1052405768058

Capital gains tax

1052406104576

Withholding Taxes

1052406814813

CGT - events

1052406829894

Deductions

1052406975668

GST - construction expenses

1052407242744

Deductions - legal fees

1052407680053

CGT - 15-year exemption

1052407713613

Capital gains tax

1052407714405

GST - margin scheme

1052408048708

CGT - small business concessions

1052408252013

Beneficial ownership of interest income

1052409100427

Deduction

1052409463683

Deductions

1052409464904

Legal expenses

1052411874016

Compensation payment - lump sum

1052362574874

Status of Worker

1052363030399

Restructure and conversion

1052367254920

Superannuation death benefit - interdependency

1052367387217

Fringe benefits tax - individuals

1052384133891

FBT - rebate

1052384805636

CGT - deceased estate

1052389540490

GST - sale of a going concern

1052389602722

Commissioner’s discretion - 2-year disposal

1052390370228

Commissioner's discretion - deceased estate

1052392405126

Superannuation death benefit - interdependency

1052393075693

Assessable income

1052393949638

Application of the fourth exclusion under section 250-40 of the ITAA 1997

1052394232998

CGT - legal vs beneficial

1052394827788

Fringe benefits tax

1052395874796

GST - importation of trade goods

1052396377369

Tax integrity measures

1052397363752

Deductions - Commissioner's discretion - commercial loss rules

1052397988337

Exemption on withholding tax for superannuation funds for foreign residents

1052398015302

Restructure and conversion

1052398301349

CGT - Division 855

1052399153905

Fringe Benefits Tax - Plug-in Hybrid Electric Vehicle

1052399206689

CGT - shares

1052399541561

CGT - cryptocurrency

1052399760935

CGT - subdivision

1052400829189

Debt equity rules - application of division 974

1052400830415

Sovereign immunity

1052400848284

Profits emerging formula

1052401247683

Sovereign Immunity

1052402019110

Commissioner's discretion - section 99A(2)

1052402503884

Residency

1052402603501

CGT - small business concessions

1052403123517

CGT - Main residence exemption

1052403195757

CGT - trust resettlement

1052403267510

CGT - compulsory acquisition

1052403484037

Assessable income

1052403623830

CGT - deceased estate

1052403734916

GST - reverse charge

1052404286755

Rental deductions

1052404293349

Luxury car tax

1052404297945

Excepted person

1052404298782

Assessable income

5010109565364

Superannuation death benefits dependant - financial dependency

1052247530061

GST and Australian fees and charges

1052358618943

GST - compensation payment

1052363536181

Residency

1052367383455

Withholding tax - foreign superannuation fund

1052368140089

GST - mergers and acquisitions

1052379288627

Residency

1052380463907

Capital vs revenue

1052382182803

Work related expenses - motor vehicle expenses

1052384738245

Residency - international income

1052385160574

CGT - small business relief

1052386423523

Foreign superfund - withholding tax exemption

1052388510750

Residency

1052388567475

Foreign superannuation fund - withholding tax exemption

1052388678866

Excess non-concessional contributions

1052388920952

Am I in business

1052389154356

GST and residential premises

1052389473992

GST - sale of property

1052389633581

Legal expenses

1052389678159

CGT - deceased estate - 2-year discretion

1052389859141

Rental expenses - body corporate expenses

1052390429484

Share capital account

1052390678987

Deductions

1052391009573

CGT - events E1 and E2

1052391080212

CGT - events E1 and E2

1052391237417

CGT - events E1 and E2

1052391394322

Capital gains tax

1052391652463

Unfranked dividends

1052392554788

Capital gains tax

1052392873837

CGT - deceased estate

1052393222843

Superannuation fund for foreign residents - withholding tax

1052393497111

Commissioner's discretion - extension of time

1052393961667

Withholding tax - exemption

1052394235471

Commissioner's discretion - deceased estate

1052394240134

CGT - concession stakeholder

1052394553449

Commissioner's discretion - deceased estate

1052394759378

Corporate residency - foreign hybrid company

1052394763009

Corporate residency - foreign hybrid company

1052395841366

Rental property - deductions

1052395856610

Rental property - deductions

1052396915278

Am I in business - share trader or share investor

1052396922664

Interest expenses incurred to pay tax liabilities

1052397055893

Income tax exemption

1052397857822

Property sub-division

1052397865282

Property sub-division

1052397874129

Commissioner's discretion - deceased estate

1052398155209

Wine equalisation tax - product classification

1052398243019

Deductions - legal expenses

1052398630536

CGT - deceased estate

1052398755570

Am I in business?

1052399178488

Rental property deductions

1052399203148

GST - sale of subdivided lot

1052399223048

Off market share buy-back

1052399617884

Small business restructure roll-over

1052399747218

Residency

1052400294862

CGT - legal vs beneficial

1052400302452

CGT - small business concessions

1052400444264

GST - unimproved land

1052400469127

Residency

1052400505928

Income tax - assessable income - business v hobby

1052400747486

Rental - deductions

1052400853687

Not-for-profit - promoting development-tourism

1052400880697

Deductions - rental expenses

1052401301713

Income tax exempt - encouragement of game or sport

1052401567355

Compensation

1052401633412

GST - compulsory acquisition

1052402672119

Trailing commissions

1052402788232

CGT - deceased estate

1052403020015

Residency

7910166657669

Status of worker - superannuation guarantee

1052369741162

Commissioner's discretion - deceased estate

1052370588740

Residency

1052374969247

International - non-resident - permanent establishment

1052376917070

CGT - legal vs beneficial

1052378625020

Employment Termination Payment

1052383041192

Rental property deductions - repairs

1052383224057

GST and support services to NDIS participant and aged person

1052383576312

GST - property - mixed supply of input-taxed residential premises and vacant land

1052386874359

Fringe benefit tax, expense payment, otherwise deductible rule

1052387790183

International income - IOPI Act

1052389170225

CGT - deceased estate

1052390638992

Debt Interest

1052391645288

Not assessable and not exempt income

1052391892925

Self-education expenses

1052392775187

Residency and assessable income

1052392796902

Withholding taxes

1052392958211

Capital gains tax

1052393058961

Exempt income

1052393410776

Capital gains tax

1052393932859

Business - deductions - travel between states

1052394576819

Commercial residential premises

1052394916231

Capital gains tax

1052395336588

CGT - deceased estate

1052395340313

GST - sale of property

1052395668729

Division 40 capital allowance

1052395682481

Pre-CGT - status

1052395686850

GST - sale of vacant land

1052395695164

Residency

1052395774368

Residency

1052396330633

Rental income and deductions

1052396372260

Capital gains tax - deceased estate

1052396380000

Commissioner's discretion - extension of time

1052396566766

Capital versus revenue

1052396605280

Capital gains tax - main residence exemption

1052396636870

GST - sale of vacant land

1052396920895

Compensation payment - lump sum

1052396930491

CGT - deceased estate

1052397040052

Residency

1052397092785

Capital gains tax

1052397720913

CGT - main residence exemption

1052397755956

CGT - main residence exemption

1052397972473

GST and supply of real property as a going concern

1052398283773

Pension income

1052398639624

GST and services supplied to a non-resident

1052398757456

CGT - small business concessions

1052398898869

Capital gains tax event

1052399782980

FBT - living away from home allowance

1052401895812

Deductions - therapy dog - restaurant meals

5010113536211

Deceased estate

1052351359489

GST - property - commercial residential premises

1052375900320

Am I in business

1052377074207

Principle of mutuality - EV charger

1052380442124

Annual turnover

1052382198069

Withholding tax - double tax agreement

1052382259869

Withholding tax - double tax agreement

1052384398109

CGT - main residence exemption

1052387138918

GST - input tax credits

1052387675652

Rental property deductions

1052387810531

GST - sale of vacant land

1052387828102

GST - prepared food

1052389103882

Residency

1052390483959

CGT - small business concessions

1052390834074

Withholding taxes

1052390884058

Capital gains tax - 2-year discretion

1052390976802

Rental property - deductions

1052391589003

CGT - deceased estate

1052391749647

GST - Medical Aids and appliances

1052392898229

GST - sale of real property

1052393245002

Rental expenses - renovation costs

1052393745812

Rental property - deductions

1052393749301

Assessable income

1052393776824

Self-Education Expenses

1052393941374

CGT - subdivision

1052393951665

Compensation payment

1052393955761

Rental property deductions

1052393969794

Income tax - self-education expenses

1052394004278

Compensation payment - lump sum

1052394041248

Compensation payment - lump sum

1052394082830

Deductions - legal fees

1052394252992

Residency

1052394323707

Deductions - self education expenses

1052394817695

CGT - 2-year discretion

1052395073202

GST - sale of vacant subdivided lots of land

1052395684841

Deceased estates - Commissioner's discretion

1052395862350

GST - supply of accommodation in commercial residential premises

1052319972568

Residency

1052341009049

Not-for-profit company - eligibility for tax concessions after restructure

1052370693919

Main residence exemption

1052377239875

GST and compression garments

1052378157692

Deductions

1052381588718

Withholding tax - double tax agreement

1052382275407

Withholding tax - double tax agreement

1052382307762

Withholding tax - double tax agreement

1052382847710

CGT - deceased estate

1052382956741

Superannuation fund for foreign residents - withholding tax

1052383300492

GST - sale of real property

1052383349215

ESIC Eligibility

1052384174636

Assessable income

1052384545086

Work related expenses deduction

1052385583079

CGT - asset

1052385783900

Rental deductions

1052386268955

Rental deductions

1052387138801

Deductions for travel

1052387928494

CGT - trust deed amendments

1052388391406

GST and the margin scheme

1052388591717

superannuation funds for foreign residents

1052389248797

Status of worker - superannuation guarantee

1052389430213

Withholding tax - double tax convention

1052389583004

Commissioner discretion - extension of time

1052389856895

Early-stage innovation company eligibility

1052389864619

CGT - assets

1052389995559

CGT - small business concessions

1052390019039

GST - NDIS specialist disability accommodation

1052390294234

Royalty payments

1052390429517

Deductions

1052390495457

Compensation payment - lump sum

1052390691691

Commissioner's discretion - extension of time

1052390728993

Income tax deductions

1052391269360

CGT - transfer of crypto currency

1052391302795

Deductions

1052391334677

Wine equalisation tax - product classification

1052391388108

Wine equalisation tax - product classification

1052391395309

Wine equalisation tax - product classification

1052391403217

Deceased estate

1052391521809

Deductions - travel allowance

1052391538737

Commissioner's discretion - deceased estate

1052391600470

Assessable income

1052392108142

CGT - deceased estate

1052392424474

Residency

1052392580500

CGT - active asset test

1052392699424

ESIC eligibility

1052392712095

GST and the sale of a going concern

1052392725421

Commissioner's discretion - deceased estates

1052392792695

Residency of Australia for taxation purposes

1052393340948

Commissioner's discretion - deceased estate

1052397960991

Not-for-profit company - eligibility for tax concessions after restructure

1052356643897

FBT - travel on work

1052414908499

Legal versus beneficial ownership

1052440592218

Distribution of dividend and capital return

1052448093007

Legal vs equitable ownership - main residence exemption

1052448185137

Deductions - interest - loan default - guarantors

1052451501201

Are you carrying on a business

1052452934504

Rental deductions

1052453552822

Legal vs equitable ownership

1052454423953

Employee share scheme

1052454459275

Employee share scheme

1052455311703

Interest deductions for investments

1052462158294

Residency

1052462303633

Capital gains tax event

1052462629238

Taxable supply

1052462718343

CGT - Small Business Concessions

1052463614628

GST - medical aids and appliances

1052464204339

Financial entity definition

1052464458655

Rental deductions

1052464602731

Commissioner's discretion - Lead time

1052464916052

Deceased Estate - 2-year discretion

1052464997717

International Income - International Organisation

1052466062626

GST and waterproof pillow protectors and allergy protective beddings

1052466344961

Deductions - rental property

1052466872317

Capital gains tax

1052467552321

Income tax - deductions

1052468207272

Deductions - snacks

1052468388349

CGT: main residence exemption

1052468466433

ESIC - eligibility

1052468627067

Deductibility of medical expenses

1052469388190

Income tax and GST consequences sale of real property

1052470059439

CGT - Small Business Concessions

1052470682081

CGT - deceased estate

1052470734668

CGT - deceased estate

1052470765138

Residency of Australia

1052470839257

Capital gains

1052470874747

Capital raising

1052470961710

CGT event

1052470969516

International - income - privileges and immunities

1052471267711

Income tax - Capital gains tax - Small business restructure roll-over

1052471294250

Allowance versus reimbursement

1052471300724

Deductibility of self-education expenses

1052471303025

Work related deductions - depreciation

1052471343854

Property - subdivision

1052471358819

Franchise termination payment

1052471371510

Residency of Australia for taxation purposes

1052471505829

Deceased estate

1052471523223

NFP-state/territory body

1052471582459

GST - farming business

1052471691662

Commissioner's discretion - deceased estate

1052472063788

Goods and services tax (GST) and sale of property

1052472469577

Lump sum

1052472478790

GST - medical alert device

1052472592744

CGT - 2-year discretion

1052475882412

CGT - not in common ownership

5010115043048

Capital gains tax

 


QC27160