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Private Binding Rulings

Autumn list of Private Binding Rulings.

Last updated 4 March 2024

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

QC27160