File ID | File Title |
---|---|
1052153405348 | GST and importation of jewellery |
1052165893934 | Status of the worker – superannuation guarantee |
1052168257461 | CGT – small business concessions |
1052168292740 | FBT – company car |
1052172847391 | Active asset |
1052172948248 | Double tax treaty |
1052174102639 | Withholding tax – dividends – double tax convention |
1052176148526 | CGT and GST – property development |
1052178102924 | CGT – exempt income |
1052179497566 | Status of employee |
1052179760815 | Work related expense – vehicle hire purchase |
1052180119824 | Small business restructure roll-over |
1052181203743 | Allowable deductions and non-cash business benefits |
1052181656484 | Pre-CGT asset |
1052181736892 | Gifts |
1052181820824 | Commissioner's discretion – deceased estate |
1052182921431 | Trust – vested and indefeasible interest |
1052183004371 | CGT – implications of loan arrangements |
1052183249474 | CGT – small business concession |
1052184611996 | The application of sections 102-5, 102-10 and 121-20 of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936 to the disposal of assets. |
1052184873169 | CGT – main residence discount |
1052185042339 | GST – sale of real property |
1052185208715 | Exempt income |
1052185328861 | The application of sections 102-5, 102-10 and 121-20 of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936 to the disposal of assets. |
1052185335439 | Employee share scheme |
1052185605490 | CGT event A1 |
1052186769991 | GST and export of goods |
1052186869981 | Rental property expenses – deductibility of loan interest |
1052187419074 | Deductions – rental expenses |
1052187631661 | Pre CGT asset |
1052188057903 | GST and the sale of real property |
1052188142194 | GST and supply of a going concern |
1052188162718 | CGT – contract of sale |
1052188242324 | CGT – cost base |
1052188330303 | Legal and equitable interest in property |
1052188352650 | CGT – fixed trusts |
1052188429369 | Commissioner's discretion – deceased estate |
1052188608219 | CGT – gifts |
1052188608264 | CGT – gifts |
1052189138516 | Rental deductions |
1052189187659 | CGT – main residence exemption |
1052189271269 | GST – assessable income |
1052189290864 | CGT consequences for satisfying an unpaid present entitlement by converting it into a loan |
1052189377322 | CGT – active asset |
1052189390049 | GST and supply of a going concern |
1052189440659 | Deductions work related |
1052189465690 | CGT – redeeming units in a unit trust result |
1052189674533 | Work related expenses |
1052189721040 | Foreign income exemption |
1052189760818 | Accessibility of foreign compensation payments |
1052190238334 | CGT – 15 year exemption |
1052190297502 | CGT – deceased estates |
1052190412812 | Rental income |
1052190496758 | Assessable income – cryptocurrency |
1052190573881 | CGT – ownership disposal |
1052190852669 | CGT – market value substitution |
1052190995990 | Extension of time to replace a CGT asset destroyed by fire |
1052094912775 | Superannuation – ordinary time earnings |
1052137784535 | GST and the sale of real property |
1052137808563 | GST – sale of real property |
1052152060521 | Commissioner's discretion – deceased estate |
1052156185058 | Hybrid partnership |
1052164101873 | Priority offer of affordable accommodation and provision of affordable accommodation |
1052166907828 | Deceased estate – main residence |
1052173165285 | Superannuation death benefit – interdependency |
1052174121234 | CGT – deceased estates |
1052175295302 | Commissioner's discretion – section 99A |
1052176767707 | Applicable fund earnings |
1052177860290 | Pre-CGT asset |
1052178957890 | CGT – consequence of an assignment |
1052179842790 | Legal fees – deductions |
1052180324603 | Commissioner's discretion – deceased estate |
1052180358143 | CGT asset – cryptocurrency |
1052180483192 | Basis of returning foreign income |
1052180540250 | Residency |
1052180606464 | GST – taxable supply |
1052181061772 | Superannuation guarantee obligations |
1052182228551 | GST – supply of medical services by a non-resident in Australia |
1052182289358 | Deductions – legal expenses |
1052182504661 | CGT – exemptions |
1052182646931 | Rental property deductions |
1052182833254 | Commissioner's discretion – extension |
1052183252660 | Rental deductions |
1052183263681 | Applicable fund earnings |
1052183411061 | Employee share scheme |
1052183527220 | Assessable income – residential rental property |
1052183616111 | Employee share scheme |
1052184236873 | Deductions – repairs |
1052184267038 | Income tax and CGT implications of loan arrangements |
1052184323453 | Income tax and CGT implications of loan arrangements |
1052184512909 | Temporary full expensing |
1052184632188 | CGT – deceased estate |
1052184700514 | Refund of excess GST |
1052184795273 | Taxation of subdivided proceeds from land sales and transfers |
1052184845507 | GST and fund-raising events |
1052184987773 | GST and supply of property |
1052185022426 | Commissioner's discretion – deceased estate |
1052185402804 | Rental property expenses |
1052186421403 | Self education expenses |
1052186532112 | GST – taxable supply |
1052186539142 | Extension of time to acquire CGT replacement asset |
1052186862295 | GST – sale of vacant land |
1052187124478 | Residency |
1052187197893 | Work-related self-education expenses |
1052187390674 | GST – settlement |
1052187695701 | CGT – replacement rollover – liquidation |
1052187718327 | GST and the sale of land |
1052187743237 | CGT – small business concessions |
1052187836555 | CGT – property |
1052187855150 | CGT – disposal of an asset |
1052187886146 | CGT – property development |
1052187946261 | Property subdivision |
1052188331046 | Rental property – deduction |
1052188375822 | CGT – main residence exemption |
1052188544527 | GST – sale of farmland |
1052188564076 | GST and appropriations relating to the sale of real property |
1052188606573 | GST – input taxed supply |
1052188650533 | GST – car limit |
1052188920896 | GST – property |
1052189451547 | Trusts – absolute entitlement – non-resident beneficiary |
1052097373972 | CGT event D1 upon a court order |
1052121434766 | Assessable income – section 99B |
1052159483699 | CGT – subdivision – sale of property |
1052164954983 | Work related deductions |
1052167931135 | Self-education expenses |
1052168021565 | GST classification of fruit nuggets and sticks |
1052171601668 | Deduction for reimbursement of lease grant fee |
1052174098616 | Fixed unit trust |
1052174376719 | Early-stage innovation |
1052176498385 | GST – subdivision income tax |
1052176867391 | CGT – small business – 15-year exemption |
1052178281368 | Withholding tax foreign superannuation |
1052179264429 | Bank interest |
1052180354229 | Income tax – capital allowances – primary production capital expenditure |
1052181768138 | Commissioner's discretion – deceased estate |
1052182306301 | Commissioner's discretion – extension of time |
1052182504158 | GST – medical services |
1052182576489 | Commissioner's discretion – trust estate |
1052182914194 | Rental property deductions – genuinely available to rent |
1052183240399 | Commissioner's discretion – deceased estate |
1052183315362 | Income tax expenses. |
1052183365193 | Dividend withholding tax |
1052183421112 | CGT – small business concessions |
1052184081405 | Deductions – interest expenses after sale of investment asset |
1052184262228 | Residency |
1052184441847 | CGT – deceased estate |
1052184459781 | Commissioner's discretion – extension of time |
1052184516878 | Self-education expenses |
1052184591100 | CGT – main residence exemption |
1052185098428 | Taxable supply – sale of property |
1052186017978 | Deductions – work related expenses |
1052127494311 | Fixed trust – qualified persons |
1052137005200 | Bank compensation payment |
1052137668072 | Commissioner's discretion – non-commercial losses |
1052168579671 | CGT – deceased estate |
1052169381297 | Trust income for minors – excepted person |
1052170055486 | GST – residential property |
1052170543061 | Demerger relief |
1052170825575 | Business or hobby – sports coach |
1052171876754 | Sale of deceased estate vacant land |
1052172763410 | Company – logbook requirement |
1052173232890 | Excepted person – minor |
1052174066672 | Retained cost base assets |
1052174097895 | Deduction of expenses |
1052174122568 | Capital gains tax |
1052174123321 | Residency |
1052174385367 | CGT – small business rollover |
1052175697248 | Residency |
1052175815028 | Assessable income – employment termination payment |
1052175968679 | Income tax |
1052176077071 | Rental deductions – repairs |
1052176313592 | Travel expenses |
1052176473013 | Deduction – repairs |
1052176752693 | Foreign life policy and foreign investment bond |
1052176995998 | Beneficial ownership |
1052177177838 | Assessable income |
1052177179003 | Legal expenses |
1052177790595 | CGT – main residence exemption |
1052178107870 | Eligible investment business |
1052178256312 | Withholding tax foreign superannuation |
1052178395216 | CGT – deceased estate |
1052178549785 | Commissioner's discretion – deceased estate |
1052178569490 | CGT – small business exemption |
1052178807144 | Assessable income |
1052178856063 | Income tax exemption |
1052178945532 | Early stage innovation company |
1052179008316 | Early stage innovation company – eligibility renewal |
1052179104693 | GST – sale of property |
1052179133229 | Principle of mutuality |
1052179149823 | Commissioner's discretion – deceased estate |
1052179188266 | Deductions – legal expenses |
1052179744079 | Commissioner discretion – extension of time |
1052180000306 | CGT – deceased estate |
1052180089721 | CGT – extension of time. |
1052180127940 | GST and supply of other health services |
1052180295983 | Residency for taxation purposes |
1052180305686 | Commissioner's discretion – deceased estate |
1052180310034 | GST – supplies of meal preparation and delivery services |
1052180384072 | CGT – compulsory acquisition rollover |
1052180596381 | Superannuation death benefit – interdependency |
1052180614879 | CGT – assets held as executor |
1052180646491 | CGT – small business concessions |
1052180657889 | Residency |
1052180663743 | GST – compulsory acquisition of property |
1052180724238 | Excepted trust income |
1052180744972 | Excepted trust income |
1052180874202 | Residency |
1052180887836 | Rental deductions – repairs |
1052181048815 | Excepted person |
1052181054873 | GST – commercial residential premises |
1052181215585 | Commissioner discretion – deceased estate |
1052181479783 | Residency |
1052181691198 | Commissioner's discretion – deceased estate |
1052182086593 | Assessable income |
1052182119179 | CGT – small business concession |
5010094455591 | Commissioner's discretion – lead time |
1051967573094 | Employee share scheme |
1051967575529 | CGT – employee share scheme |
1052122835736 | Assessable income |
1052152418803 | Assessable income – trailing commissions |
1052157077975 | Work-related self-education expenses |
1052164377008 | Assessable income – life assurance policy |
1052165555355 | CGT – legal and beneficial ownership |
1052166193680 | Extension of time to acquire CGT replacement asset |
1052166662839 | Foreign income |
1052167510561 | FBT – redemption of value pre-loaded onto benefits card for in-house goods |
1052169071176 | Compulsory acquisition |
1052170491393 | Foreign income – international organisation |
1052170564013 | Income – workcover |
1052171586364 | Division 149 – majority underlying interests |
1052171804994 | Revenue account treatment |
1052172853797 | Deductions – legal expenses |
1052173380582 | CGT – deceased estate |
1052173425695 | Assessable income |
1052173426825 | Self-education expenses |
1052173599227 | Superannuation member benefit or death benefit |
1052173965896 | CGT – main residence exemption – trust |
1052174010343 | Trailing commissions – loan book – profit emerging basis |
1052174349634 | Taxation treatment of compensation payments |
1052174374002 | Am I in business – share trader |
1052174580748 | Residency – main residence CGT exemption |
1052174605406 | Deceased estate – passing of dwelling under the will |
1052174989903 | Rental deductions – repairs |
1052175229602 | Supply of marketing and sales facilitation services to a non-resident entity |
1052175373227 | GST and sale of a capital asset |
1052175379741 | Tax non-resident of Australia |
1052175573161 | Income tax exempt – state and/or territory body |
1052175690432 | Work related expenses – transporting bulky tools |
1052175804325 | CGT – legal vs beneficial ownership |
1052176209975 | Commissioner's discretion – deceased estate |
1052176501392 | Assessable income – employment termination payment |
1052177031082 | Commissioner's discretion – deceased estate |
1052177194635 | GST – residential premises |
1052177533992 | GST and donations |
1052177602269 | Deductions – legal expenses |
1052177663868 | Division 7A |
1052177709023 | Commissioner's discretion – non-commercial business losses |
1052177784248 | CGT – main residence exemption |
1052177822892 | GST – exported marketing consulting services |
1052177957601 | Superannuation guarantee obligations |
1052177967583 | Exemption from withholding tax for superannuation fund for foreign residents |
1052178008218 | CGT – trust variations |
1052178694861 | CGT – main residence exemption - becoming an Australian resident |
1052178733616 | CGT – disposal – rollover – destroyed assets |
1052179294321 | General deductions – capital vs revenue expenditure |
1052179463026 | Foreign sourced income |
1052179593765 | CGT – small business concessions |
1052179796591 | CGT – extension of time. |
1052179876470 | Deduction – self-education expenses |
1052180127531 | Deductions – investment related expenses |
1052180379575 | GST – education courses |
1052075441515 | CGT – cost base |
1052083034391 | CGT – main residence exemption |
1052108131848 | Employee share scheme |
1052108216491 | Employee share trust |
1052155628754 | PAYG withholding – payments to umpires |
1052161795853 | Superannuation death benefit – interdependency relationship |
1052163436204 | CGT – main residence exemption |
1052163915682 | Am I in business isolated transactions capital gains share trading |
1052167725499 | FBT – in-house property fringe benefits |
1052168328007 | Eligible termination payment – settlement agreement |
1052168510523 | CGT – deceased estate |
1052169004613 | Supplies to non-residents |
1052169741717 | CGT – small business concessions |
1052170827464 | Deceased estate – multiple properties |
1052172295566 | CGT events – rollovers |
1052172625642 | Commissioner's discretion – deceased estate |
1052172708046 | Capital return |
1052172906140 | CGT – beneficial ownership |
1052172975323 | Work related expenses – non-digital wristwatch |
1052173077511 | CGT main residence exemption |
1052173121590 | Employee share scheme – deferred taxing point |
1052173150548 | Commissioner's discretion – deceased estate |
1052173230258 | Lease |
1052173458947 | CGT main residence exemption |
1052173581065 | Deceased estate – 2-year discretion |
1052173661960 | CGT – A1 disposal |
1052173815468 | CGT – main residence exemption |
1052173872750 | Deductions – black hole expenditure |
1052174166328 | Tax offset – remote zone rebate |
1052174374482 | Commissioner's discretion – special circumstances |
1052174541483 | Car limit |
1052174656298 | Commissioner's discretion – deceased estate |
1052174981298 | CGT – returns |
1052174999567 | CGT – rollover relief |
1052175093173 | Commissioner's discretion – deceased estate |
1052175351743 | Self-education expenses |
1052175542331 | GST and supply of services to a non-resident |
1052175672249 | Assessable income – gifts and voluntary payment |
1052175745787 | CGT – goodwill |
1052176126951 | CGT replacement assets – extension of time |
1052176602794 | Eligible termination payment – settlement payment |
1052176613124 | Commissioner's discretion – deceased estate |
1052176857922 | Self education expenses |
1052177228376 | Foreign superannuation fund |
1052083458373 | Superannuation guarantee – status of the worker |
1052121287701 | Residency and GST |
1052152114737 | Religious practitioner and exempt fringe benefits |
1052160750132 | Status of the worker |
1052160757646 | Fringe benefits tax |
1052161710352 | GST and supplies made by a non-resident |
1052162005098 | GST registration and crypto asset trading |
1052162005605 | Commissioner's discretion – section 99A |
1052162365002 | GST and supply of raw cacao |
1052162384227 | Minor benefits exemption |
1052162946778 | Superannuation member benefit |
1052164741220 | CGT – choice to apply small business retirement exemption |
1052164957797 | Assessable income |
1052166107866 | Employee share scheme |
1052166107957 | Commissioner's discretion – deceased estate |
1052166338923 | CGT – trustee for sale |
1052167760421 | Life insurance |
1052168779888 | Legal v beneficial ownership |
1052169011116 | Proposed return of capital |
1052169075149 | CGT – active asset test |
1052169328465 | CGT – main residence exemption |
1052169618751 | CGT – deceased estates - small business concessions |
1052169985304 | Streaming of franked distributions |
1052170097617 | GST – short term accommodation |
1052170485471 | Work-related home office expenses |
1052170677380 | Business and community sport flood recovery grant |
1052170804474 | Tax offsets |
1052170945923 | Tax integrity measures |
1052170957950 | Residency and section 99B |
1052171437351 | CGT – legal v beneficial ownership |
1052171939881 | Commissioner's discrefion – deceased estate |
1052172045284 | Early stage innovation company |
1052172333876 | Decline in value – temporary full expensing |
1052172334019 | Residency of Australia for taxation purposes |
1052172334379 | Commissioner's discretion – section 99A(2) |
1052172349107 | GST – subdivided land |
1052172402594 | Deductions – vacant land |
1052172528333 | Goodwill |
1052172630467 | CGT – property disposal |
1052172666325 | Remote area housing benefits |
1052172847453 | Residency |
1052173044561 | Self-education expenses |
1052173163461 | CGT – subdivision |
1052173215775 | Share buy-back |
1052173400667 | Assessable income |
1052173744799 | CGT – trading stock and small business concession |
1052173934420 | Commissioner's discretion – deceased estate |
1052174024483 | Capital loss on cryptocurrency transactions |
1052174076749 | Trusts – deceased estates – beneficiary |
1052174124486 | Foreign resident share trading |
1052174142124 | Exemption from income tax |
1052145637416 | Business purchase loss – scam |
1052147164094 | PAYG withholding |
1052148451418 | Work related expenses |
1052149415578 | Income derived from an international organisation |
1052152376900 | Grant monies from a state government funding initiative |
1052154846436 | Application of section 254 to court appointed receivers |
1052159488561 | Residency |
1052160901871 | Commissioner's discretion – fixed interests |
1052161476022 | Commissioner's discretion – special circumstances – non-commercial |
1052161529751 | Interest deductions |
1052161550594 | Commissioner's discretion – deceased estate |
1052162960323 | Rental deductions |
1052164226424 | Assessable income |
1052164523911 | Residency |
1052165803618 | Assessable income – foreign resident |
1052166007045 | GST and government projects |
1052166204279 | Assessable income |
1052166273374 | FBT – second hand vehicles |
1052167079536 | Subdivision of property |
1052167354052 | Deductions – work related expenses |
1052167511717 | Capital gains tax |
1052167722958 | Commissioner's discretion – deceased estate |
1052167752149 | Commissioner's discretion – deceased estate |
1052167925875 | Assessable income |
1052167925911 | Self education expenses |
1052168527000 | CGT – deceased estates |
1052168555675 | Commissioner's discretion – deceased estate |
1052168717153 | Residency |
1052169065816 | CGT – small business concessions |
1052169080526 | CGT – trust resettlement |
1052169146165 | Deductions – occupancy expenses |
1052169156092 | Deductions – legal expenses |
1052169206128 | CGT – trust resettlement |
1052169227092 | CGT – deceased estate |
1052169670093 | Commissioner's discretion – deceased estate |
1052169793122 | CGT – biodiversity credits |
1052169937595 | Deductions – self-education expenses |
1052170143569 | Capital v revenue receipt on sale of a property |
1052170155083 | Insurance settlements and decreasing adjustments |
1052170164446 | CGT – deceased estate |
1052170206089 | Depreciation |
1052170303781 | Residency |
1052170321932 | Residency – foreign income |
1052170393263 | Non-commercial losses – special circumstances |
1052170396311 | Withholding taxes |
1052170509201 | Work related expenses – legal expenses |
1052170709918 | Commissioner's discretion – deceased estate |
1052170734844 | Genuine redundancy payment |
1052171003546 | GST – property |
1052171016836 | Commissioner's discretion – deceased estate |
1052171076383 | Work related deductions |
1052171264576 | Non-commercial losses – special circumstances |
1052171270901 | CGT – disposal – biodiversity credits |
1052171363625 | Commissioner's discretion under subsection 109Y(2) |
1052171374964 | Deductions – rental expenses |
1052171417886 | CGT – shares |
1052171435280 | Rental income |
1052171522013 | Assessable income – rental property – insurance payment – recoupment |
1052171550815 | Commissioner's discretion – deceased estate |
1052171892363 | Deductions – legal expenses |
1052171897082 | CGT – cancellation of shares |
1052171946326 | CGT – main residence – absence choice |
1052172031433 | Residency |
1052172161867 | Early stage innovation company |
1052136989363 | Business loss |
1052143645229 | Employee share scheme |
1052147254657 | PAYG withholding |
1052152735761 | Early stage innovation company eligibility |
1052159281853 | Legal expenses |
1052160226126 | Deceased estate – discretion |
1052160316718 | Entitlement to a tax deduction as a result of a fraud |
1052160337971 | CGT – timing of event |
1052160924754 | CGT – deceased estates |
1052162346994 | Residency |
1052162670699 | GST and property |
1052162721046 | Lump sum payment and Medicare levy surcharge |
1052163149128 | Occupation specific matters |
1052164180756 | Withholding tax – foreign superannuation fund for foreign residents |
1052164399280 | Replacement asset roll-over – compulsorily acquired |
1052164655601 | Residency |
1052164776916 | Commissioner's discretion – deceased estate |
1052164798312 | Commissioner's discretion – deceased estate |
1052165220326 | Employment termination payment |
1052165224919 | CGT – legal vs beneficial ownership |
1052165362365 | Early stage innovation company |
1052165486075 | Non-commercial business losses |
1052165749273 | Tax deductible gifts |
1052165976838 | GST – residential premises |
1052166043187 | GST – car |
1052166044817 | Employee share schemes |
1052166045732 | CGT – legal and beneficial ownership |
1052166065343 | CGT – beneficial ownership |
1052166080222 | Deceased estate – passing of dwelling under the will |
1052166281809 | Foreign super fund – withholding tax |
1052166386518 | Capital gains tax |
1052166901908 | CGT – compensation |
1052166929344 | CGT – active asset test |
1052167050593 | Rental income |
1052167071587 | CGT – trust vesting |
1052167367264 | Rental income – legal vs beneficial ownership |
1052167644773 | Commissioner's discretion – employee share option plan |
1052167650575 | CGT – acquisition of replacement asset – extension of time – Commissioner's discretion |
1052167967415 | Assessable business income |
1052168094980 | Commissioner's discretion – deceased estate |
1052168163968 | Commissioner's discretion – deceased estate |
1052168506425 | CGT – replacement asset |
1052168825074 | Commissioner's discretion – deceased estate |
1052168840648 | Residency |
1052168857609 | Commissioner's discretion – deceased estate |
1052169341835 | Commissioner's discretion – deceased estate |
1052169497203 | Exemption from income tax – encouragement of sports |
5010095012645 | Commissioner's discretion – extension of time |
1052044277250 | Dividend and interest withholding tax |
1052044282786 | Dividend and interest withholding tax |
1052045303540 | Dividend and interest withholding tax |
1052141503906 | CGT – deceased estate |
1052145062831 | GST and supply of syrup |
1052151009064 | Capital raising |
1052151503610 | Non-resident trust – life assurance bonds |
1052152444576 | CGT – deceased estates – shares |
1052153249764 | CGT small business roll-over – extension of time to acquire replacement asset |
1052153314480 | Temporary residents and foreign income |
1052153727090 | Small business concessions – active asset test |
1052154330957 | Non-commercial losses – lead time |
1052154551707 | Non-commercial losses – lead time |
1052158937858 | Commissioner's discretion to allow an extension to the two-year time limit |
1052159834230 | Return of capital |
1052160369577 | CGT – main residence exemption |
1052160497476 | GST – retirement villages |
1052161692517 | CGT – active asset test |
1052161696444 | CGT – active asset test |
1052162388378 | Self-education |
1052162455152 | Deductions – zone tax offset and work related expenses |
1052162708121 | Investment manager regime |
1052162760856 | Return of capital |
1052163042517 | Employee share schemes – reporting obligations |
1052163363740 | Lump sum – compensation |
1052163481254 | GST – supply |
1052163582698 | CGT – small business restructure rollover |
1052163638446 | Commissioner's discretion – control |
1052163669523 | GST – financial assistance payment; income tax and whether payment is a 'gift' |
1052163822442 | Residency |
1052164067289 | Income tax exemption |
1052164067825 | Withholding tax – exemptions – superannuation for foreign residents |
1052164092206 | Rental deductions |
1052164359659 | GST – other health services |
1052164421110 | CGT – compensation |
1052164725562 | Deduction under section 40-880 |
1052164732643 | Early stage innovation company eligibility |
1052164764343 | Residency |
1052164976227 | Assessable income |
1052165002939 | Am I in business of renting caravans? |
1052165017374 | GST and the sale of subdivided farmland |
1052165054948 | Commissioner's discretion – deceased estate |
1052165115962 | Personal services income |
1052165245367 | CGT – beneficial ownership |
1052165261905 | Residency |
1052165296568 | CGT – main residence exemption |
1052165299450 | CGT rollover |
1052165317584 | Self-education expenses |
1052165437312 | Am I in business of caravan renting? |
1052165464591 | Deductions – repairs |
1052165471627 | CGT – replacement asset roll-over |
1052165650006 | GST – property |
1052165852488 | Residency |
1052165860968 | Assessable income – research activities |
1052165886551 | Commissioner's discretion – deceased estate |
1052166068699 | Employee share schemes |
1052166251543 | CGT – Commissioner's discretion – two-year extension |
1052166807536 | Rental deductions |
1052167081018 | Rental income |
7910159674212 | Margin scheme eligibility on future sales of property |
1052023777424 | CGT – employee share schemes |
1052044241743 | Dividend and interest withholding tax |
1052082663583 | GST – subdivision and sale of real property |
1052087730458 | Entertainment expenditure |
1052103618259 | GST – affordable housing |
1052119307083 | Interdependency – death benefits dependants |
1052125946976 | Share trading |
1052128926932 | GST – depreciation – commercial vehicle |
1052134866210 | CGT – trust vesting – absolute entitlement |
1052139466932 | FBT – main scheme or secondary commonwealth scheme |
1052140890611 | Am I in business – short term accommodation |
1052147480131 | Sale of shares in land held under company title |
1052153770015 | Self-education |
1052153793612 | International issues – double tax agreements |
1052153955301 | Education |
1052154768615 | Lump sum compensation |
1052154771041 | Deductions – assistance dog to an employee |
1052155154753 | Income tax – tax losses |
1052155168575 | CGT – small business concessions |
1052155613202 | Self education expenses |
1052156157243 | Change to trust deed |
1052156440492 | Work related self-education expenses |
1052157079108 | CGT – trust resettlement |
1052157174846 | Superannuation guarantee – expanded definition of employee |
1052157175063 | Income or capital |
1052157529174 | PAYG withholding |
1052157593972 | Legal expenses |
1052157604970 | CGT – trust resettlement |
1052157689286 | Work related expenses – motor vehicle deductions |
1052157697435 | Change to trust deed |
1052158252707 | Commissioner's discretion – deceased estate |
1052158709021 | Demerger |
1052158729223 | Demerger |
1052158752426 | Commissioner's discretion – deceased estate |
1052159470945 | Assessable income |
1052159487071 | Employee share schemes |
1052159522840 | Commissioner's discretion – extension of time |
1052159586253 | Genuine redundancy payment |
1052159589356 | Commissioner's discretion – non-commercial loss |
1052159692503 | Legal and beneficial ownership |
1052160005545 | Commissioner's discretion – non-commercial business losses |
1052160052380 | Deductibility of payment made against director's guarantee |
1052160100770 | CGT – small business – extension of time to choose |
1052160159595 | Early stage innovation company |
1052160188043 | CGT – main residence |
1052160216971 | Replacement asset roll-over |
1052160272228 | Trust deed amendment |
1052160278979 | Trust deed amendment |
1052160354096 | GST– capital vs revenue |
1052160646635 | Commissioner's discretion – deceased estate |
1052160697274 | CGT – small business concessions |
1052160719566 | CGT – rollover relief |
1052160871736 | Early stage innovation company eligibility |
1052160961513 | Commissioner's discretion – deceased estate |
1052161070600 | Cryptocurrency |
1052161092262 | Small business concessions – active asset test |
1052161257236 | Commissioner's discretion – deceased estate |
1052161323468 | CGT – deceased estate and main residence exemption |
1052161346581 | Business deductions – interest – related party |
1052161366712 | Foreign source income |
1052161416562 | CGT – deceased estate |
1052161628699 | Self-education expenses |
1052161761735 | CGT – marriage breakdown rollover |
1052161761800 | Commissioner's discretion – deceased estates |
1052161786370 | Residency |
1052161894775 | CGT – small business concessions |
1052161928896 | Deduction – depreciation |
1052161960332 | CGT – dwellings acquired from deceased estates |
1052161966145 | CGT – deceased estate |
1052162125199 | CGT – small business concessions |
1052162196349 | Research and development tax incentive |
1052162225105 | CGT – extension of time |
1052162234344 | Deceased estate Commissioner's discretion |
1052162385882 | Dividend and interest withholding tax |
1052162447198 | CGT – extension of time |
1052162507482 | Discount capital gain |
1052162532016 | CGT – extension of time |
1052162758436 | GST – education |
1052162809432 | CGT – dwelling inherited from deceased estate |
1052163091634 | Commissioner's discretion – deceased estate |
1052163114896 | Commissioner's discretion – deceased estate |
1052163227189 | Small business restructure roll-over |
1052163231287 | Self-education expenses |
1052163264691 | Rental property – deductibility of expenses |
1052163288379 | Small business restructure roll-over |
1052163312143 | Commissioner's discretion – deceased estate |
1052163515151 | Legal and beneficial ownership |
1052163776805 | Commissioner's discretion – section 99A |
1052164096237 | Residency |
1052164132158 | CGT – value shifting consequences |
1052023789464 | Employee share scheme |
1052121273265 | Claiming of input tax credits and 4-year time limits |
1052130085571 | CGT – deceased estates |
1052133487526 | Residency |
1052134741578 | Residency and PAYGW |
1052135117638 | Commissioner's discretion – deceased estate |
1052141918690 | Superannuation guarantee – status of the worker |
1052143389048 | Commissioner's discretion – capital account election |
1052143445116 | Commissioner's discretion – capital account election |
1052146771231 | CGT – legal and beneficial ownership |
1052148954058 | Commissioner's discretion – deceased estate |
1052149709684 | Foreign income – gift |
1052150722519 | Income tax exemption and rebatable employer |
1052151344800 | Commissioner's discretion – replacement asset rollover relief |
1052151675100 | PAYG (withholding) |
1052151926491 | GST – property |
1052153694790 | Compensation |
1052153973929 | Propagation |
1052154558977 | Genuine redundancy payment |
1052154869819 | Commissioner's discretion – deceased estate |
1052155666298 | Non-arm's length income expenses |
1052155667580 | Residency |
1052156121918 | Small business – capital gains concessions |
1052156156208 | CGT – replacement asset |
1052156222810 | Commissioner's discretion – deceased estate |
1052156234074 | Wine equalisation tax – product classification |
1052156574295 | GST and the margin scheme |
1052156577765 | Foreign source income |
1052156600932 | Assessable income – foreign pension |
1052156637017 | Residency |
1052156647762 | CGT – deceased estate |
1052156903109 | Commissioner's discretion – deceased estate |
1052156954602 | Income – work cover compensation |
1052156991354 | GST – deceased estates |
1052157314837 | Residency |
1052157560399 | Claiming GST credits |
1052157750257 | International income – foreign pensions |
1052157912615 | CGT – beneficial ownerships |
1052157924428 | Income tax exempt – encouragement of game or sport |
1052157950604 | Residency |
1052158125210 | CGT – deceased estate |
1052158607960 | CGT – effect of death |
1052158716144 | Work-related self-education expenses |
1052158890054 | CGT – small business concessions – rollover relief |
1052158953876 | Syndicated loan facility – withholding tax |
1052158965056 | Early stage innovation company eligibility |
1052159032701 | CGT – disposal – contract falls through |
1052159199067 | Adoption of foreign income year basis for returning foreign income |
1052159263777 | Adoption of foreign income year basis for returning foreign income |
1052159328988 | Lump sum payment – assessable income |
1052160166030 | CGT and trust deed amendment |
1052160227885 | CGT trust deed amendment |
1052160241927 | CGT trust deed amendment |
1052160255252 | CGT and trust deed amendment |
1052160264459 | CGT and trust deed amendment |
5010091270274 | Exempt car benefit |
1052109024239 | Deduction – motor vehicle |
1052110578171 | Wine equalisation tax |
1052125303468 | FBT – car parking fringe benefits |
1052128117108 | International organisations – privileges and immunities |
1052129202380 | Capital gains tax |
1052129473718 | Active asset – properties used to derive rent |
1052129562261 | CGT – small business concessions |
1052136019375 | Residency |
1052137053100 | Eligible termination payment – personal injury |
1052139663806 | Commissioner's discretion – deceased estate |
1052141351602 | CGT – deceased estate |
1052142527493 | Assessable income – government grants |
1052144556043 | Residency |
1052144901537 | Share and cryptocurrency trading |
1052144948812 | CGT – small business concession |
1052145400393 | Withholding taxes |
1052145609792 | Residency – double tax agreements and income |
1052147538456 | Unrelated clients test |
1052148104885 | Self-education expenses |
1052148598796 | CGT – capital proceeds |
1052149689690 | CGT – legal v beneficial ownership |
1052150139585 | Superannuation death benefit – interdependency |
1052150737610 | Commissioner's discretion – deceased estate |
1052151160439 | Non-commercial loss – lead time |
1052151330471 | Residency |
1052151498834 | Early stage innovation company |
1052151613446 | Commissioner's discretion – deceased estate |
1052151936493 | GST – contributions to a trust fund |
1052152113669 | Capital gains tax |
1052152115649 | CGT – deceased estates |
1052152139009 | Depreciation |
1052152334951 | Australian source – assessable income |
1052152421002 | Foreign superannuation fund – withholding tax exemption |
1052152626256 | Cryptocurrency – trader or investor |
1052152712804 | Tier 1 capital raising |
1052152803288 | Permanent establishment – section 23AH |
1052153261300 | CGT – trust resettlement |
1052153456383 | Commissioner's discretion – deceased estate |
1052153554757 | Work-related travel expenses |
1052153738128 | CGT – main residence exemption |
1052153772066 | Early stage innovation company |
1052153837920 | Am I in business? – cryptocurrency trading |
1052153990700 | CGT – active asset test |
1052154095364 | Income tax – contracts for differences trading |
1052154096685 | GST and employee accommodation |
1052154224230 | Deductions – work-related expenses – self-education |
1052154261151 | Temporary full expensing and depreciation |
1052154471500 | Employee share scheme – minimum holding period |
1052154542042 | Income – lump sum – compensation |
1052154554511 | Commissioner's discretion – deceased estate |
1052154583225 | GST – membership |
1052154597667 | CGT – deceased estates |
1052154607120 | Substantiation rules |
1052154623213 | CGT – deceased estate |
1052154643022 | Commissioner's discretion – deceased estate |
1052154718975 | Lump sum compensation payment |
1052154870372 | CGT – small business concessions |
1052154870749 | Residency |
1052154887119 | CGT – deceased estate |
1052154934788 | Taxation treatment – foreign superannuation lump sum benefit |
1052154958411 | CGT – beneficial ownership |
1052155019124 | CGT – small business 15-year exemption |
1052155219935 | Commissioner's discretion – capital account election |
1052155247899 | Small business relief |
1052155253386 | CGT – deceased estate |
1052155263953 | Commissioner's discretion – control |
1052155438221 | Work related expenses – self education |
1052155521990 | CGT – rollover relief |
1052155576135 | CGT – small business – basic conditions |
1052155737467 | Capital gains tax |
1052156336953 | GST – subdivisions |
1052156389832 | Scrip for scrip |
1052156709383 | Tax implications from foreign structure |
1052156941354 | CGT event C2 |
1052157420054 | Taxation of a deceased estate |
1052158518826 | Deductions for donations – valuing gifted property |
5010091812698 | CGT – small business relief |
1052025676533 | GST – digital services made by a non-resident |
1052078039822 | GST – short term accommodation – taxable supply |
1052099804169 | Superannuation death benefit |
1052122574625 | Residency |
1052127397937 | GST – transfer of interest in property |
1052127676653 | FBT – rebatable employer |
1052128245169 | Employee share scheme |
1052130346520 | Superannuation guarantee – ordinary time earnings |
1052130355165 | Income tax treatment of allowances paid to payees |
1052131627697 | Commissioner's discretion – section 99A |
1052135412174 | Commissioner's discretion – replacement asset |
1052139545243 | Foreign life assurance policy and foreign currency translation |
1052140189537 | CGT – small business – basic conditions |
1052140788032 | GST – supply of digital content to recipients through a non-resident platform operator |
1052140788876 | Early stage innovation company eligibility |
1052142148534 | Public company status and imputation benchmark rule |
1052143211609 | CGT – replacement asset rollover relief – extension of time |
1052143529828 | CGT – trust variation |
1052144076013 | GST – taxable supply |
1052144623843 | Commissioner's discretion – deceased estate |
1052144814337 | Inheritance – gift |
1052145011581 | CGT – cost base |
1052145101326 | Employee share scheme |
1052145530798 | Non-commercial loss primary production industry |
1052145604995 | Interest deductions |
1052146396981 | CGT – joint ownership – disposal |
1052146861349 | CGT – small business concessions |
1052147192081 | Superannuation guarantee – ordinary time earnings – allowances |
1052147196210 | Employee share trust |
1052147481423 | CGT – legal vs beneficial ownership |
1052147534363 | GST and sale of property |
1052147574316 | Lump sum – compensation – inappropriate advice |
1052147891901 | Self-education expenses – sabbatical |
1052148183411 | Commissioner's discretion – inherited property |
1052148248804 | Deceased estate – deed of family arrangement |
1052148503579 | Commissioner's discretion – deceased estate |
1052148511351 | GST treatment of certain fees in relation to a financial supply |
1052148555413 | Residency |
1052148648984 | GST – sale of property by mortgagee in possession |
1052148714827 | Commissioner's discretion – deceased estate |
1052149050384 | GST – supply of shares |
1052149274711 | GST – development leases |
1052149312498 | Commissioner's discretion – deceased estate |
1052149768641 | Am I in business – computer part trading |
1052150058992 | Commissioner's discretion – main residence exemption |
1052150061422 | Withholding tax – exemptions – superannuation fund for foreign residents |
1052150092054 | Assessable income and government grants |
1052150195689 | Legal expenses |
1052150267728 | International issues – sovereign immunity |
1052150585189 | CGT – deceased estate |
1052150752106 | Deduction – depreciation – vehicle – dual cab |
1052150812672 | CGT – deceased estate |
1052150839544 | Sovereign immunity |
1052150874401 | GST – primary production – farmland |
1052150938408 | Income tax exemption |
1052151161510 | Commissioner's discretion – deceased estate |
1052151200349 | CGT – legal v beneficial ownership |
1052151464894 | Deductibility of accrued notional interest expenses |
1052151604129 | CGT – deceased estate |
1052151621091 | GST – variation to monthly reporting periods |
1052151994580 | CGT – deceased estate |
1052152073051 | Commissioner's discretion – deceased estate |
1052152142617 | Commissioner's discretion – deceased estate |
1052152581643 | GST – professional or trade course |
1051908341790 | GST and retirement villages |
1052121862213 | GST and supplies |
1052126069596 | Travel and accommodation expenses |
1052127428244 | GST – transfer of interest in property |
1052127455676 | GST – sale of real property |
1052127766849 | Deductions – scam |
1052128060055 | GST and leases of independent living units in a retirement village |
1052128069049 | GST – entitlement to input tax credits |
1052128457163 | Small business car parking exemption |
1052131027040 | Commissioner's discretion – deceased estate |
1052131762073 | CGT – deceased estate |
1052132816150 | Residency of Australia for taxation purposes |
1052133788495 | Corporate restructure – income tax consequences and withholding tax obligations |
1052133845628 | PAYG withholding |
1052134040727 | PAYG withholding – micro-influencers |
1052134128048 | Deductions – insurance |
1052134232798 | Employment termination payments |
1052134950177 | Election campaign funding |
1052135108486 | Employee share scheme – minimum holding period |
1052136046281 | Temporary resident – foreign income |
1052136979163 | Dividends |
1052138252938 | CGT – main residence exemption |
1052139537721 | Residency |
1052139748751 | Excise – definition of beer |
1052139781307 | Non-commercial losses – special circumstances |
1052139808701 | Commissioner's discretion – deceased estate |
1052139922479 | Excise – definition of beer |
1052140296153 | GST and supply of services to non-residents |
1052140755024 | Am I in business – hobby professional artist |
1052141046940 | Capital return |
1052141278691 | Small business concession – extension of time |
1052141778667 | Payment from a foreign fund |
1052141975979 | Residency |
1052141977160 | Deduction – workcover |
1052142124463 | Trust deed amendments |
1052142338596 | Hobby or business income |
1052142414311 | GST – purchase of commercial residential property |
1052142489261 | Income tax exemption – public authority |
1052142493301 | Commissioner's discretion – deceased estates |
1052143024253 | Capital gains tax |
1052143292799 | CGT – main residence exemption for an inherited (deceased) property |
1052143449965 | CGT – withholding obligations |
1052143816686 | Deduction for a rental property including removal of trees |
1052143999600 | International – residency |
1052144075974 | GST – sale of a going concern |
1052144180367 | Commissioner's discretion – deceased estate |
1052144181500 | CGT – deceased estate |
1052144202344 | Deduction for settlement payment |
1052144238533 | Income of a state/territory body – entity exempt from tax |
1052144281701 | Special professional above average income |
1052144302318 | Business continuity test |
1052144490582 | GST – non-resident entity |
1052144538318 | CGT – main residence exemption |
1052144552934 | Income tax – residency |
1052144616288 | Early stage innovation company |
1052144763795 | Rollovers and business restructures |
1052144992843 | Non-commercial loss – special circumstances |
1052145381568 | Non-commercial loss – special circumstances |
1052145458277 | CGT – personal use asset |
1052145631372 | Private company |
1052145728407 | CGT – temporary resident |
1052145732138 | Compensation payment |
1052145978198 | Assessable income – foreign pension |
1052146338716 | Fuel tax credit |
1052146405970 | GST and grant of an easement |
1052146657696 | GST and the transfer of property |
1052146695809 | CGT – antique car |
1052146823876 | Foreign source income |
1052146944003 | CGT – replacement asset roll-over – Commissioner's discretion |
1052147007907 | Not for profit – encouragement of animal racing |
1052147072026 | GST and grant of an easement |
1052147244655 | Deductibility – installation of rainwater tank |
1052147379724 | Effect of death - transfer of asset |
1052147498195 | Fixed entitlements |
1052147500261 | Fixed entitlements |
1052147789695 | Share trading |
1052148117662 | Commissioner's discretion – deceased estate |
1052148771664 | Foreign superannuation fund – withholding tax exemption |
1052149052231 | Heritage number plate – business or personal-use asset |
5010090739729 | Thin capitalisation |
7915156356127 | Lump sum from a foreign fund |
1051972726183 | CGT – corpus distributions |
1052015568859 | Meal entertainment |
1052103036139 | CGT – small business concessions |
1052125524130 | Deductions – rental property |
1052131443817 | Residency |
1052131765585 | Residency |
1052131817844 | Excise remission scheme for manufacturers of alcoholic beverages |
1052133732231 | CGT – main residence exemption |
1052133737372 | CGT – deceased estate |
1052133914086 | Taxation of testamentary trust |
1052133923072 | GST – supply of digital content to recipients through a non-resident platform operator |
1052134024676 | Taxation of testamentary trust |
1052134050865 | Commissioner's discretion – losses from business activity |
1052134081455 | GST – supply of marketing and project management services |
1052135032796 | Commissioner's discretion – deceased estate |
1052136238707 | Commissioner's discretion – deceased estate |
1052136940433 | Self education expenses |
1052137395038 | Income tax – residency |
1052137477380 | Deductions – repairs |
1052137739676 | CGT – main residence |
1052138099431 | CGT – main residence exemption |
1052138536188 | Deductions – capital allowances |
1052139207622 | CGT – not in common ownership – cost base |
1052139876361 | Residency |
1052140507037 | Income tax – assessable income |
1052140582905 | Apportionment of premiums paid under non-resident reinsurance arrangement |
1052140770594 | Deductions – legal expenses |
1052141428580 | Commissioner's discretion – replacement asset |
1052141753882 | Taxable supply |
1052142039516 | CGT – small business 15 year exemption |
1052142100938 | International income |
1052142324592 | Early stage innovation company – investor tax offset |
1052142527782 | Early stage innovation company – investor tax offset |
1052143938225 | Am I in business – rental properties and travel expenses |
1052144820564 | International issues – superannuation funds for foreign residents |
1052145986470 | Income tax royalties |
1052080931342 | Employee share scheme |
1052080936818 | Employee share scheme |
1052123215647 | GST – supply of digital content to recipients through a non-resident platform operator |
1052126693245 | International issues – superannuation funds for foreign residents |
1052127264806 | CGT – main residence exemption |
1052127421665 | Division 230 financial arrangement treatment |
1052129924381 | CGT – land subdivision |
1052130044476 | Residency and foreign employment income |
1052130196537 | Deduction for special levy for repairs of rental property |
1052130297900 | Deductibility of legal expenses |
1052131175930 | Employee share scheme |
1052131725412 | Rental deductions |
1052132396015 | Excepted income – refund of franking credits |
1052132487093 | CGT – small business concessions |
1052132552326 | Cryptocurrency |
1052133053328 | CGT – replacement asset rollover |
1052133105898 | Deductibility of legal expenses |
1052133279660 | Rental deductions – repairs |
1052133771083 | Deduction for self-education expenses |
1052133999967 | Taxation of testamentary trust |
1052134135541 | Deduction – rental property repairs |
1052134304395 | Deductions – redraw facility |
1052134331694 | GST and financial supplies |
1052134487195 | Trust – assessable income |
1052134612361 | Income maintenance payments |
1052134698638 | Farm management deposit |
1052134775018 | Residency |
1052134988693 | Prescription Cosmetic Services |
1052135031813 | CGT – legal vs beneficial ownership |
1052135117381 | Investment loss – scam |
1052135122268 | CGT – absolute entitlement |
1052135218907 | 15-year retirement concession |
1052135305516 | Income tax |
1052135331523 | CGT – legal and beneficial ownership |
1052135979474 | CGT exemption |
1052136089486 | Income – compensation |
1052136159090 | Division 7A debt forgiveness |
1052136220441 | Sovereign immunity |
1052136324988 | Commissioner's discretion – deceased estate |
1052136331072 | Compulsory acquisition of land |
1052136441704 | Residency |
1052136491168 | Forex provisions |
1052136703074 | Residency |
1052136773643 | Frankable distribution and capital return |
1052138139367 | CGT main residence exemption |
1052138141836 | Deductions – car cost limit exemption |
1052138432547 | CGT – extension of time to acquire replacement asset |
1052138773307 | Residency |
1052138913674 | Residency |
1052139033526 | CGT – disposal of an asset |
1052139067397 | CGT – disposal of an asset |
1052139071284 | Capital gains tax |
1052139120151 | CGT – disposal of an asset |
1052139213057 | Income tax – money lost through a scam |
1052139230416 | Non-commercial loss – income requirement |
1052139439844 | GST – going concern |
1052139646554 | CGT-forfeited deposit |
1052140182036 | GST – free supply of a going concern |
1052141209041 | GST and reduced credit acquisitions made by a Managed Discretionary Account (MDA) service |
1052097694296 | Withholding tax |
1052103414404 | Scrip for scrip roll-over relief |
1052104347413 | Deceased estate – repayments of loan principal and interest |
1052110478821 | GST and the supply of services to a non-resident company |
1052111292065 | Mortgagee in possession |
1052115629739 | CGT – maximum net asset value test – total permanent disability |
1052118040136 | Tax consequences of a settlement of on lent loan to company |
1052122053785 | Superannuation death benefit |
1052122847078 | Deceased estate – 2-year discretion |
1052126016295 | Small business – 15 year exemption |
1052127468057 | GST and rental property subdivision |
1052128336030 | Commissioner's discretion – deceased estate |
1052128595775 | GST and government projects |
1052128801485 | Part IVA – trust losses |
1052128876273 | CGT – exemptions – main residence |
1052129414131 | CGT – main residence – absence choice |
1052129425227 | Excise – definition of beer |
1052129513508 | Wine equalisation tax – product classification |
1052129624960 | Residency |
1052129844808 | CGT and GST – sale of subdivided vacant lots |
1052130341434 | Deductions – carrying on a business |
1052130362580 | Loss carry back tax offset |
1052130398766 | Commissioner's discretion – extension of time |
1052130492456 | Part IVA – 100A – reimbursement agreement |
1052130493157 | Part IVA – 100A – reimbursement agreement |
1052130541365 | GST – supplies, consideration and attribution |
1052130653288 | Rental income – private arrangement |
1052130909243 | Commissioner's discretion – extension of time to acquire properties |
1052130983361 | Trust – dividend |
1052131221197 | Deductions – legal expenses – defamation |
1052131312568 | CGT – deceased estate |
1052131466589 | Sovereign immunity transitional provisions |
1052131976391 | Capital gains tax |
1052131996035 | Deductions – legal expenses |
1052132305923 | Commissioner's discretion – deceased estate |
1052132372022 | Pre CGT asset – joint tenants – effect of death |
1052132378413 | Non-arm's length income expenses |
1052132416512 | Capital proceeds – apportionment |
1052132538599 | CGT – main residence |
1052132710815 | Compensation |
1052132841515 | Assessable income |
1052132894270 | CGT – deceased estate |
1052132928560 | CGT – main residence – sold |
1052133130026 | Deceased estate – deed of appropriation |
1052133436552 | Work related travel expenses |
1052133465662 | Security expenses |
1052133480781 | CGT – legal vs beneficial ownership |
1052133557007 | CGT – main residence |
1052133559516 | FBT – car parking benefits |
1052133597589 | CGT compulsory acquisition |
1052133857311 | Early stage innovation company |
1052133959394 | Employment termination payments – 12-month rule determination |
1052134056285 | Rental deductions |
1052134121901 | Retirement village |
1052134164833 | GST – sale of subdivided lots of land |
1052134223760 | Payment from non-resident company |
1052134251228 | CGT – legal and beneficial ownership |
1052134298149 | CGT – beneficial ownership |
1052134490670 | GST – supplies of home care services |
1052134520504 | CGT – small business concessions |
1052134523558 | Residency |
1052134886090 | CGT event A1 – disposal of a CGT asset |
1052134891688 | Deductibility of rental property expenses |
1052134952508 | CGT – converting a discretionary trust to a fixed unit trust |
1052135288641 | Supplies for consideration |
1052135310802 | CGT main residence |
1052135346893 | CGT – small business concessions |
1052135626567 | Input tax credit entitlement for an out-of-court-settlement payment |
1052136205137 | Corporate residency – central management and control – whether a distribution warehouse is a permanent establishment under a relevant tax treaty |
1052137082778 | GST – property |
1052137101285 | Deduction – rental property |
1052137116464 | Replacement asset rollover |
1052137282654 | Cost base – cost of owning an asset |
1052137481839 | 15-year retirement concession |
1052137552920 | Share trading – course deduction |
1052092514804 | Personal guarantee – CGT losses |
1052120398630 | Work-related self-education courses – deductions |
1052121485678 | Fixed trusts – dividend stripping – Part IVA |
1052122002584 | Pre-CGT asset – change in major underlying interest – payment to stakeholder |
1052122668657 | CGT – compulsory acquisition – rollover |
1052124263918 | Permanent establishment |
1052124771740 | CGT – small business concessions |
1052125761713 | Apportionment of initial repairs |
1052125844159 | Commissioner's discretion – deceased estate |
1052126495901 | Residency |
1052126867221 | Deductions – rental property repairs |
1052127286731 | Deceased estate and testamentary trust |
1052127449770 | CGT – absolute entitlement |
1052127920703 | CGT – small business concessions – extension of time |
1052128017709 | Commissioner's discretion – non-commercial loss |
1052128140038 | Small business restructure roll-over |
1052128204697 | Employment termination payment |
1052128390290 | Superannuation death benefit – interdependency |
1052128637269 | Deductibility of repairs to rental property |
1052128883789 | FBT – nominated state or territory bodies |
1052128892866 | FBT – nominated state or territory bodies |
1052129267176 | Division 7A |
1052129282146 | In specie transfer to superannuation |
1052129364547 | CGT – 15 year exemption |
1052129401010 | CGT – main residence |
1052129517448 | Cryptocurrency |
1052129865425 | Resident of Australia for taxation purposes |
1052129962870 | Commissioner's discretion – deceased estate |
1052130593770 | Residency |
1052130618441 | Capital gains and small business relief |
1052130890556 | Employee share schemes – CGT – options |
1052131156806 | GST and the supply of property as a going concern |
1052131248358 | Residency |
1052131317089 | Temporary full expensing |
1052131513278 | Section 23AG exempt income |
1052131588131 | Commissioner's discretion – section 99A |
1052131758102 | Income – assessable income |
1052132005148 | GST – car |
1052132041917 | Section 23AG – exempt income |
1052132256072 | Trust – fixed entitlement and fixed trust |
1052132620070 | CGT – rollovers – business restructures |
1052132791463 | Trust – fixed entitlement and fixed trust |
1052132875906 | CGT – taxable Australian property |
1052132929469 | Capital gains tax |
1052132943605 | Trust – fixed entitlement and fixed trust |
1052132958040 | Non-commercial losses – lead time |
1052133088030 | CGT – beneficial ownership |
1052133370075 | Residency |
1052133758759 | Income tax exempt – state/territory body |
1052134601220 | Individual residency |
1052134769125 | Proposed return of capital |
5010085708350 | Assessability of foreign trust distribution |
1052019633133 | Division 7A |
1052094539827 | Residency and foreign government pension |
1052100705220 | CGT – deceased estate |
1052103707260 | CGT – replacement asset |
1052103710609 | CGT – replacement asset |
1052110075086 | Superannuation funds – deductions |
1052110106971 | Superannuation funds and deductions |
1052117341212 | GST and registration |
1052117471373 | Capital gains tax |
1052117614967 | Temporary full expensing |
1052118959687 | Income tax – capital management |
1052119311318 | GST and water carryover |
1052119466072 | CGT – subdivision 126-B roll-over |
1052120848846 | Investment loss – scam |
1052120853278 | 'Connected with Australia' and inbound intangible supplies |
1052121446566 | Business restructure |
1052121841505 | Deduction – self-education |
1052122354787 | Goods and services tax |
1052122622453 | CGT – rollover – extension of time – replacement asset |
1052123481207 | International issues – foreign partnership |
1052123508747 | Extension of time – involuntary disposal |
1052123741328 | Residency |
1052124101933 | Commissioner's discretion – non-commercial loss |
1052124230442 | GST – property development |
1052124762212 | Superannuation fund for foreign residents – withholding tax exemption |
1052124877361 | CGT – exemptions |
1052124943882 | CGT – exemptions |
1052125019865 | Non-commercial loss |
1052125159171 | CGT – exemptions |
1052125175631 | CGT – exemptions |
1052125262948 | Superannuation death benefits dependant |
1052125709588 | Rental deductions |
1052125758829 | CGT – deceased estate – main residence exemption |
1052126095272 | CGT – trust resettlement |
1052126219167 | Medicare levy surcharge |
1052126288775 | Non-cash business benefits |
1052126345346 | GST and input tax credits |
1052126350116 | GST and the sale of residential premises |
1052126434211 | Small business restructure rollover |
1052126474946 | Early stage innovation company eligibility |
1052126558885 | CGT – trust resettlement |
1052126607174 | CGT – trust resettlement |
1052126642031 | CGT – trust resettlement |
1052126686437 | CGT – trust resettlement |
1052126804168 | Residency |
1052126875681 | Small business concessions – active asset test |
1052126881285 | CGT – deceased estate |
1052126959591 | GST and residential premises |
1052126969519 | International issues – foreign partnership |
1052126976781 | CGT – granny flat arrangement |
1052126986910 | Deduction – penalty interest for early payout on investment loan |
1052127117802 | Early stage innovation company |
1052127198885 | Capital gains tax |
1052127332430 | Return of capital and special dividend |
1052127408919 | CGT – exemptions |
1052127409681 | Public authority – income tax exemption |
1052127445736 | CGT – trust resettlement |
1052127478020 | CGT – trust resettlement |
1052127703062 | CGT – trust resettlement |
1052127711159 | Commissioner's discretion – deceased estate |
1052127781913 | CGT – trust resettlement |
1052127782565 | Tax offsets |
1052127794229 | CGT – trust resettlement |
1052127853250 | CGT – trust resettlement |
1052127863898 | Deductibility of gift or donation |
1052127954496 | CGT – trust resettlement |
1052128036700 | Commissioner's discretion – extension of time – deceased estate |
1052128152156 | Assessable income – non-exempt non-assessable |
1052128346652 | Commissioner's discretion – control |
1052128355664 | Commissioner's discretion for non-commercial business losses |
1052128374392 | Superannuation death benefit – interdependency |
1052128402382 | CGT – trust |
1052128449823 | Medicare levy surcharge |
1052128681352 | Income tax exemption |
1052128807152 | Early stage innovation company bare trust arrangement |
1052128890977 | Property |
1052128962029 | CGT – deceased estate – main residence exemption |
1052129019027 | CGT replacement asset roll-over relief extension |
1052129086671 | Resident of Australia for taxation purposes |
1052129105500 | CGT – property |
1052129354516 | Commissioner's discretion – deceased estate |
1052129489416 | Exemption from withholding tax for a foreign superannuation fund |
1052129492173 | GST and supply |
1052129530678 | Division 7A |
1052129545857 | Early stage innovation company |
1052129578505 | CGT – 15 year exemption |
1052129591748 | Assessable income – lump sum |
1052129612095 | Commissioner's discretion for non-commercial business losses |
1052129670760 | GST – going concern |
1052129802200 | Assessable income |
1052129822733 | Non-commercial loss – lead time |
1052129830515 | Fringe benefits tax |
1052129957419 | Foreign income tax offset |
1052130004329 | Travel deductions |
1052130173654 | GST and taxable supplies |
1052130282698 | Residency of Australia for taxation purposes |
1052130289988 | CGT – trust resettlement |
1052130304604 | GST – sale of property |
1052130323121 | Residency of Australia for taxation purposes |
1052130406207 | CGT and deceased estate |
1052130636725 | Carrying on a business |
1052130654781 | CGT – cost base |
1052130764984 | Work related expenses |
1052130937652 | CGT – main residence exemption |
1052131220834 | CGT – main residence exemption |
1052131311705 | Early stage innovation company |
1052131544199 | Medicare levy surcharge |
5010088097103 | Reportable employer superannuation contributions |
5010092920513 | Two-year discretion |
1052075521650 | Deductions – rental property |
1052085772665 | CGT – exemption |
1052089363397 | Trading trust |
1052091807348 | Commissioner's discretion – fixed entitlements |
1052094064125 | GST – investor directed portfolio services |
1052096244732 | CGT – replacement asset – extension of time |
1052097516868 | Main residence exemption – trust |
1052100221876 | Commercial car park |
1052110582026 | GST – free supplies and sponsorship agreements |
1052112899724 | Personal security provided during COVID-19 |
1052113094927 | CGT – repaid income |
1052117128862 | Commissioner's discretion – deceased estate |
1052117366253 | Commissioner's discretion – deceased estate |
1052118139689 | Commissioner's discretion – employee share scheme |
1052119959392 | Proposed return of capital |
1052120868642 | Deductions – legal expenses – deceased estate issues |
1052121665245 | Taxation treatment – foreign superannuation lump sum benefit |
1052122452086 | CGT – replacement asset rollover relief – extension of time |
1052123084697 | Superannuation member benefit or death benefit |
1052123473821 | Commissioner's discretion – deceased estate |
1052123530690 | Deceased estate two-year discretion |
1052124210211 | GST and sale of new residential premises |
1052124369542 | Personal services income |
1052124542585 | Deductibility of advisor costs |
1052124800402 | Division 149 – majority underlying ownership |
1052125193746 | GST and gambling |
1052125378347 | GST – supply of data hosting to non-resident customer without a presence in Australia |
1052125552507 | FBT – capping threshold |
1052125781613 | Work related deductions |
1052125948505 | Deductibility for self-education expenses |
1052126008575 | Excepted person |
1052126013254 | Commissioner's discretion – deceased estate |
1052126281245 | Commissioner's discretion – deceased estate |
1052126356487 | Commissioner's discretion – non-commercial losses |
1052126487869 | Car limit depreciation |
1052126535535 | Cryptocurrency trading |
1052126565424 | Deductions – income protection insurance |
1052126739455 | Residency of superannuation fund |
1052126745864 | Commissioner's discretion – deceased estate |
1052126811525 | Deductions – legal expenses |
1052126811687 | GST – telecommunication supply made to non-resident company |
1052126832431 | Capital gains tax |
1052126958796 | GST and gambling |
1052127016286 | Deductibility of payments |
1052127024802 | Commissioner's discretion – non-commercial business losses |
1052127086855 | Income tax – self-education |
1052127222344 | Deduction for the repayment of the cost of training |
1052127240037 | Commissioner's discretion – deceased estate |
1052127270497 | Commissioner's discretion – deceased estates |
1052127335153 | Assessable income – grants |
1052127446797 | Commissioner's discretion – deceased estate |
1052127776370 | Legal and beneficial ownership |
1052127807210 | Commissioner's discretion – deceased estate |
1052127820859 | Society or association – agricultural resources |
1052128317039 | GST and second-hand goods |
1052128595759 | FBT – nominated state or territory bodies |
1052015650661 | Income tax – fringe benefits tax |
1052041665872 | Claiming GST credits on creditable acquisitions |
1052110221197 | Capital gains tax |
1052114537738 | GST – supply of frozen food products |
1052116305407 | Temporary resident – capital gains and foreign income |
1052116980399 | Supplies of goods connected with the indirect tax zone (Australia) |
1052117335754 | Am I in business? – share trading |
1052118757792 | Commissioner's discretion – deceased estate |
1052119845155 | Non-commercial losses – lead time |
1052120377159 | FBT – capping threshold |
1052121556970 | FBT – car fringe benefits |
1052122071410 | Sale of real property |
1052122712967 | GST – long-term leases |
1052122783328 | GST – financial support agreement |
1052123025685 | Fixed trust and non-resident beneficiary |
1052123317399 | Rental deductions – repairs – termite damage |
1052123710712 | Investment loss – scam |
1052124043658 | Small business concessions – active asset test |
1052124288871 | GST-free supply of a going concern |
1052124369919 | Resident of Australia for taxation purposes |
1052124396734 | Commissioner's discretion – deceased estate |
1052124432928 | Deductions – interest |
1052124555180 | GST – national disability insurance scheme |
1052124622000 | GST – insurance assessment services |
1052124672539 | GST – charities and non-profit - other |
1052124754807 | CGT – main residence exemption |
1052125239667 | CGT – legal v beneficial ownership |
1052125465141 | CGT – small business concessions - extension of time to sell the deceased assets |
1052125504305 | CGT – extension of time to acquire replacement asset |
1052126319066 | GST – residential premises |
1052039967110 | CGT – small business concessions - additional basic conditions for shares in a company |
1052083239636 | Commissioner's discretion – control test |
1052093925149 | Early stage innovation company - investor entitlement to tax offset |
1052096228649 | Employee share scheme |
1052096237015 | Employee share trust |
1052105291312 | Early stage innovation company |
1052107136521 | CGT – small business concession – active asset |
1052107172098 | Early stage innovation company |
1052109730545 | CGT – 15 year exemption |
1052110316495 | CGT – main residence exemption |
1052110408869 | Active asset test |
1052110550222 | CGT – main residence exemption |
1052112784993 | Income tax – carried forward tax losses – modified business continuity test |
1052114900639 | Tax consequences of trustee selling properties |
1052117739258 | CGT – small business concessions – 15-year exemption |
1052117941752 | Capital gains tax |
1052118140788 | CGT – small business concessions – inherited property |
1052118695762 | Not-for-profit – tax exempt game or sport |
1052120354169 | Deductions – settlement sum |
1052120778810 | Commissioner's discretion – lead time |
1052120781142 | Commissioner's discretion – lead time |
1052121021896 | GST and disability supports |
1052121468173 | Commissioner's discretion – deceased estate |
1052121478542 | Commissioner's discretion – deceased estate |
1052121565073 | Early stage innovation company qualification |
1052121789744 | Division 250 of the ITAA 1997 |
1052122165124 | Residency – temporary resident |
1052122284219 | Commissioner's discretion – deceased estate |
1052122837732 | Commissioner's discretion to allow an extension to the two-year time limit |
1052122858891 | Affiliate relationship |
1052123273474 | GST-free supply of a going concern |
1052123547268 | Application of section 100A to unpaid present entitlements |
1052123732069 | GST-free sale of a going concern |
1052123813321 | CGT asset |
1052124058564 | Residency |
1052124223410 | Commissioner's discretion – deceased estate |
1052124303237 | Pre-CGT asset |
1052124511648 | GST and sale of property |
1052124924612 | Early stage innovation company eligibility |
1052124943048 | Assessable income and losses – betting and gambling activities |
1052125127335 | Valuation |
1052016191301 | Family trust |
1052091672127 | Superannuation member benefit or death benefit |
1052101140534 | CGT – deceased estate |
1052105523602 | FBT – car parking benefits |
1052106110372 | Deductions – home to work travel expenses |
1052106686139 | GST and financial support agreements |
1052111044156 | Income tax – CGT – rollover |
1052111810272 | Status of worker |
1052112343325 | Commissioner's discretion – deceased estate |
1052113712179 | GST – enterprise |
1052113998591 | Trust resettlement – amendment to the trust deed |
1052114000885 | International – assessable income |
1052114538588 | GST and other health services |
1052115544511 | CGT – sale of land – capital vs revenue |
1052115708764 | Early stage innovation company eligibility |
1052115910479 | CGT – legal v beneficial ownership |
1052116278572 | Commissioner's discretion – non-commercial loss |
1052116396359 | Income tax: self-education |
1052117129394 | CGT – main residence |
1052117131243 | CGT – main residence |
1052117474723 | Deductions – repairs |
1052117608256 | CGT – replacement asset rollover relief |
1052118099873 | Non-commercial losses – special circumstances |
1052118155925 | Capital gains tax |
1052118203000 | CGT – deceased estate |
1052118471611 | GST and sale of rental properties |
1052118662387 | CGT – small business replacement asset rollover |
1052118885373 | CGT concession – retirement |
1052118983052 | CGT – absence choice |
1052118989563 | CGT – partial main residence exemption and small business concessions |
1052119514871 | Deduction – self-education and related expenses |
1052119902359 | CGT – main residence |
1052120190487 | Rebatable employer |
1052120268615 | Deductions – work-related expenses – self-education |
1052120288599 | Withholding tax – exemptions – superannuation fund for foreign residents |
1052120395855 | Affiliate relationship |
1052120778498 | Commissioner's discretion – deceased estate |
1052120788789 | Deduction – self-education |
1052120829390 | GST – property |
1052120871370 | Withholding tax – fund exempt from liability |
1052121087536 | Commissioner's discretion – deceased estate |
1052121268200 | Residency |
1052121325011 | CGT – small business concessions |
1052121376387 | Commissioner's discretion – deceased estate |
1052121530436 | Early stage innovation company |
1052121760805 | Commissioner's discretion – extension to the two-year time limit |
1052121762369 | CGT – small business concessions |
1052121839750 | GST – sale of property |
1052121846844 | Residency |
1052121897970 | Fixed interest and present entitlement |
1052122081516 | Resident of Australia for taxation purposes |
1052122115471 | Resident of Australia for taxation purposes |
1052122413565 | CGT – disposal of a property |
1052122443483 | Dual residency |
1052122475612 | Dual residency |
1052122552274 | Capital gains tax |
1052122967877 | Commissioner's discretion – deceased estate |
5010093480056 | Salary sacrifice – exempt fringe benefits |
7910158171730 | Taxable supplies |
1052074179174 | Profit arising out of a profit-making undertaking or scheme |
1052096406463 | FBT – exemption |
1052097421044 | Superannuation guarantee – church missionaries on home assignment |
1052098460712 | FBT – exemption |
1052101266406 | Residency |
1052101514925 | FBT – exemption |
1052104645896 | Residency |
1052105602913 | Pre-CGT asset |
1052106319995 | Supplies of things, other than goods or real property, for consumption outside the indirect tax zone |
1052109598178 | Genuine redundancy – payment in lieu of notice |
1052110243762 | GST – sale of real property |
1052111984888 | Commissioner's discretion – control |
1052112343416 | Commissioner's discretion – deceased estates |
1052112631537 | Commercial debt forgiveness |
1052112813882 | CGT – contributing shares to partnerships |
1052113194186 | GST – sale of a property |
1052113265397 | Deductibility of expenses |
1052113451857 | Superannuation guarantee liability – expanded meaning of employee |
1052114679582 | CGT – surrender of a life insurance policy |
1052115140033 | Employee share scheme – start-up concession |
1052115256445 | Temporary full expensing – artwork |
1052115531656 | Non-commercial losses – lead time |
1052116057342 | Capital gains tax |
1052116573394 | Commissioner's discretion – non-commercial losses |
1052116610932 | Income tax – royalty income |
1052116711454 | Derivative trading – deductibility of losses |
1052116736284 | International issues – double tax agreements |
1052116965134 | CGT – legal v beneficial ownership |
1052117321474 | Commissioner's discretion – lead time – photography |
1052117414776 | CGT small business concessions – in connection with retirement |
1052117543090 | International issues – foreign partnership |
1052117545963 | Public company |
1052117548066 | Public company |
1052117658818 | Commissioner's discretion – replacement asset rollover relief |
1052117705198 | Active asset |
1052118081731 | Residency |
1052118139923 | Capital gains tax |
1052118162051 | Scientific institute – income tax exemption |
1052118679864 | Lump sum transfer from a foreign superannuation fund |
1052118694529 | Commissioner's discretion – deceased estates |
1052118714451 | Non-commercial loss real property test |
1052118802878 | Royalties and withholding tax |
1052118937450 | Commissioner's discretion – deceased estate |
1052119013740 | Deduction – stolen money |
1052119219179 | CGT – trust |
1052119221599 | Residency |
1052119261357 | Losses made from contract for difference trading |
1052119358771 | Travel deductions |
1052119457495 | Subdivision – income vs capital |
1052119554233 | Commissioner's discretion – deceased estate |
1052120043149 | Business sale – aggregated turnover |
1052120061390 | Capital gains tax – deceased estates |
1052120177111 | Personal services business |
1052120264246 | Capital gains tax – main residence exemption |
1052120277789 | Commissioner's discretion – deceased estate |
1052120363126 | Commissioner's discretion – deceased estate |
1052120589033 | Legal and beneficial ownership |
1052120627207 | Legal and beneficial ownership |
1052120721195 | GST – government grants |
5010092094070 | FBT exemption |
Private Binding Rulings
Autumn list of Private Binding Rulings.
Last updated 4 March 2024
QC27160