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  • Private Binding Rulings

    Autumn list of Private Binding Rulings

    File ID

    File Title

    1051407923118

    Sovereign immunity

    1051426743845

    Liability to GIC, SIC and administrative penalties

    1051431009029

    GST and sale of going concern

    1051432275196

    Trust income - Section 99

    1051432276946

    Trust income - Section 99

    1051437276417

    Engagement of working holiday maker au pair

    1051439161600

    Fringe benefits tax

    1051439507520

    Early stage innovation company qualification

    1051439646015

    Bond redemption

    1051439849049

    Lump sum insurance payment

    1051440280312

    GST free sale of a going concern

    1051440469311

    Fringe benefits tax and insurance premiums

    1051440800509

    GST and requirement to register

    1051441442547

    Income tax exemption as a state/ territory body

    1051441927478

    Lump sum payment income protection policy

    1051442545829

    Transportation/travel expenses for a residential rental property

    1051443588622

    Extension to the two year period for main residence exemption of a deceased estate

    1051444090814

    Capital Gains Tax

    1051444501463

    Fringe benefits tax - exemption for certain international government organisations

    1051444842885

    Deductibility of land tax arrears incurred on a rental property.

    1051445104464

    Capital gains tax - deceased estate - two year discretion

    1051445359647

    Main residence exemption

    1051445435975

    Main residence exemption

    1051445692010

    Residency

    1051445701405

    Small business rollover relief - ultimate economic ownership

    1051445726040

    Income tax exemption

    1051445814467

    Residency for taxation purposes

    1051445829555

    Residency for taxation purposes

    1051450033178

    Work related expenses

    1051453132518

    Personal services income (PSI)

    5010053990944

    Compensation for damages payment

    5010054146244

    Rental deductions

    1051307583327

    Application of section 974-80 of the Income Tax Assessment Act 1997

    1051354977260

    Deductions

    1051377156530

    Does CCo's forestry interests in South Australia give rise to taxable Australian real

    1051417967286

    GST classification of food.

    1051421433386

    Genuine redundancy

    1051424631911

    GST treatment of supplies you make of specific services

    1051431219332

    Goods and services tax (GST), property and substantial renovations

    1051435462953

    Income tax - capital gains tax- deceased estates

    1051435608588

    Income tax - capital gains - deceased estates

    1051435823616

    Capital gains tax

    1051436529099

    GST and food classification of snacks

    1051436998930

    Key person insurance

    1051437580923

    CGT two year main residence exemption in relation to deceased estate

    1051438177677

    Land disposal of trading stock

    1051438393951

    Carrying on an enterprise for GST purposes and carrying on a business for Income Tax purposes

    1051438590789

    Employee share and option plan

    1051439069416

    Capital gains tax

    1051439787957

    Am I in business - money lending

    1051439966716

    Rental income and deductions - equitable vs legal interests

    1051440198344

    Margin scheme

    1051440220216

    Deduction for self-education expenses

    1051440250634

    Tax rates for Bridging Visa A which connects Working Holiday Maker Visa to Employer Sponsored Visa

    1051440512959

    Capital gains tax - small business concession

    1051440625768

    GST and substantial renovations

    1051440806341

    Lump sum payment - finalisation of insurance policy

    1051440821577

    Am I in business?

    1051440851544

    Concessional contributions

    1051440862250

    GST - going concern - disposal of co-owners interest in commercial property

    1051440920246

    Concessional contributions

    1051440939287

    Deductibility of legal expenses

    1051440949990

    Rental deductions underpinning

    1051441066492

    Capital gain tax, property subdivision

    1051441175874

    Withholding taxes

    1051441391174

    Contributions and foreign income tax offset

    1051441414216

    CGT discount

    1051441422449

    CGT deceased estate

    1051441559056

    GST

    1051441576811

    GST and the margin scheme

    1051441582415

    The transfer of assets between not for profit entities

    1051441782099

    GST

    1051441961098

    CGT and the methodology for calculating the gain

    1051441973252

    Non-commercial business losses and the Commissioner's discretion

    1051442054170

    Supply of services to non-resident

    1051442172671

    Supply of services to Australian resident

    1051442261020

    Residency

    1051442262961

    Residency

    1051442269024

    Assessability of your lump sum compensation payment

    1051442398182

    Non-commercial Losses - special circumstances

    1051442572871

    Goods and services tax and luxury car tax

    1051442591856

    Non-commercial business losses and the Commissioner's discretion

    1051442652156

    Non-commercial business losses and the Commissioner's discretion

    1051442672689

    Residency

    1051442948424

    Work related motor vehicle expenses

    1051443165403

    Taxation of superannuation death benefits

    1051443184897

    Taxation of superannuation death benefits payment

    1051443239197

    Superannuation contributions

    1051443292078

    Tax rates for Bridging Visa A which connects Working Holiday Maker Visa to Employer Sponsored Visa

    1051443809839

    Death benefits dependant

    1051444030867

    Early stage innovation company qualification

    1051444643613

    Withholding taxes

    1051444687291

    Withholding taxes

    1051444721992

    Withholding taxes

    1051445077526

    GST and supply of skills assessments

    1051446588179

    GST and sale of subdivided land

    4110059851912

    Travel expenses differing places of work

    5010052047155

    Capital gains tax

    5010053244130

    Early stage innovation company qualification

    5010053354606

    Interest deduction

    1051408555112

    Income Tax: Deduction for water facilities under section 40-515

    1051416499867

    Deductibility of travel expenses

    1051420972684

    Capital Gains Tax: Small business restructure rollover

    1051421161514

    Carrying on a business

    1051422704617

    Eye surgery expenses

    1051424570124

    Deductions under section 8-1 of the Income Tax Assessment Act 1997

    1051426719529

    Mining compensation

    1051427878687

    Deductible gift status as a private ancillary fund.

    1051430456359

    Employee share scheme

    1051431961920

    Income Tax Deductions - Legal Expenses

    1051432228153

    Dividend stripping

    1051433657136

    Income tax - capital gains tax - CGT event E1

    1051434434300

    Work Related Expenses: Self Education

    1051434451347

    Deceased estate - 2 year discretion

    1051434746745

    Residency

    1051435476519

    Present entitlement during administration of a deceased estate

    1051436528012

    GST and food classification

    1051436735553

    Compensation

    1051436951853

    GST and statutory trustees

    1051437005521

    GST and adjustments

    1051437028917

    Residency

    1051437161631

    Business capital expenditure - section 40-880 of the Income Tax Assessment

    1051437276095

    Foreign income pensions

    1051437436366

    Fuel tax credits

    1051438145191

    Capital gains tax

    1051438227972

    Property subdivision, construction and sale of dwellings

    1051438362861

    Legal expenses

    1051438404735

    GST and the supply made by an electronic platform distributor

    1051438412575

    Off-market share buy-back

    1051438463023

    Superannuation fund for foreign residents

    1051438478260

    Sale of farm land

    1051438478744

    Medical Expenses Tax Offset

    1051438478744

    Superannuation fund for foreign residents

    1051438512416

    Fuel tax credits

    1051438531904

    Decline in value for water facilities

    1051438718209

    Supply of going concern

    1051438961259

    Fuel tax credits

    1051438971095

    Work Related Expenses - Self-Education

    1051439003601

    Small business concessions

    1051439043823

    Small Business Concessions - active asset test - main use to derive rent

    1051439140781

    Departing Australia Superannuation Payment

    1051439171160

    Compensation payments

    1051439272306

    GST and the sale of new residential property

    1051439336303

    WRE - self-education, travel, accommodation and course fees

    1051439359364

    Sale of subdivided land as a taxable supply

    1051439645963

    Extension of time for a Deceased Estate

    1051439677192

    Income versus Capital

    1051439687318

    Compensation payments

    1051439831043

    GST and funding

    1051439980738

    Employee share scheme

    1051440253175

    Income Tax - Small Business Concessions - Active Asset Test

    1051440454372

    Deductions for travel expenses to attend medical appointments payments

    1051440484852

    CGT - deceased estate - 2yr extension

    1051440582995

    GST and input tax credit

    1051441027231

    Withholding tax exemption in section 128F

    4130052257623

    Self education expenses

    1051298407978

    Foreign Pension

    1051430749540

    The churning measure

    1051431062955

    GST and supply of medical aids and appliances

    1051431293294

    Goods and services tax (GST) and supply of training and internship program

    1051431326127

    Capital gains tax (CGT) - CGT event A1- timing

    1051432853681

    Deceased estate

    1051433774069

    GST and sale of a new residential property

    1051434897501

    Work related expenses - legal fees

    1051435017141

    Am I in business?

    1051435141928

    Income tax - deductible gift recipient - in Australia requirement

    1051435168605

    National rent affordability scheme (NRAS) refundable tax offsets

    1051435217296

    Excepted trust income

    1051435553684

    Carrying on a business - rental properties

    1051435865681

    Application of OBU provisions to the full or partial transfer of rights and obligations as lender under an undrawn or partially drawn-down loan facility

    1051436045103

    GST and supply of consulting services

    1051436318241

    Goods and services tax (GST) and sale of vacant land

    1051436359057

    International income

    1051436524867

    GST and GST classification of food

    1051436995879

    Interest deductions

    1051437000659

    Self-education expenses

    1051437033154

    Interest deductions

    1051437281696

    Legal expenses

    1051437446368

    Superannuation benefit

    1051437469501

    FOREX

    1051437586616

    Franking credits for early payment of company tax

    1051437590318

    Income tax: tax incentive for early stage investors

    1051437769331

    Capital gains tax - small business concessions - company - pre-CGT asset

    1051437813881

    Lump sum payment

    1051437876113

    Your restraint of trade payment is capital in nature

    1051437900974

    Early stage innovation company qualification

    1051437941962

    CGT - deceased estate - K3 event

    1051438044202

    Goods and services tax and property

    1051438178394

    Non-commercial business losses and the Commissioner's discretion

    1051438466762

    International Residency

    1051438524469

    International residency

    1051438653910

    Fuel tax credits

    1051412727633

    Replacement asset roll-over conditions

    1051413588256

    Capital gains tax

    1051423201422

    Medical expenses

    1051424560213

    Extension of the main residence exemption for a deceased estate

    1051426595501

    Superannuation guarantee

    1051426981707

    Superannuation guarantee

    1051427227079

    Small business concessions - 15 year exemption - in connection with retirement.

    1051427961554

    Death benefits

    1051428041888

    Residency

    1051428255606

    Deduction for remediation of the pool structure foundations at a rental property

    1051428504368

    Deduction for personal superannuation contributions

    1051430496500

    Capital gains tax

    1051430803901

    Part IVA of the ITAA 1936

    1051430819229

    Work related expenses

    1051431454315

    GST and supply of property

    1051431624175

    CGT - Disposal of an asset

    1051431951402

    Rental property expenses

    1051432265850

    Capital Return

    1051432310887

    Rental deductions

    1051432498611

    Work related travel expenses

    1051432579353

    GST- Property

    1051432582263

    Genuine Redundancy

    1051432699376

    Deductions for legal expenses

    1051433301337

    GST

    1051433311219

    Residency

    1051433358932

    CGT - deceased estates - Commissioner's discretion to extend the two year period - main residence exemption

    1051433380843

    Exemption from income tax as a not for profit sporting organisation

    1051433382956

    GST and lease of commercial residential premises

    1051433410144

    Fringe benefits tax

    1051433411689

    Excepted person - minor

    1051433602037

    Capital gains tax and the sale of a property used solely for income tax exempt purposes

    1051433647767

    Property subdivision - income versus capital

    1051433770934

    Beneficial ownership of property to be transferred

    1051433883090

    Withholding obligation for salaries and wages

    1051434019987

    Partnership as defined for the purposes of subsection 995-1(1) of the ITAA 1997

    1051434131071

    GST and supply of food

    1051434671321

    CGT - sale of vacant land

    1051434720805

    GST

    1051434985548

    Small business concessions - active asset test

    1051435113655

    Determination of being in business

    1051435113655

    Pay as you go withholding (PAYG W) obligation

    1051435131020

    Foreign source income

    1051435251949

    Trust Income - excepted trust income

    1051435479901

    Division 7A loans and unpaid present entitlements

    1051435546558

    CGT - Deceased Estate - Commissioner's discretion to extend the two-year period - main residence exemption

    1051435650620

    Assessability of your lump sum compensation payment

    1051435662342

    Assessability of your lump sum compensation payment

    1051437043143

    Assessable income - land subdivision

    1051437321973

    Commissioner's discretion - section 118-195 of the ITAA 1997

    1051437330849

    GST and the supply of accommodation by an endorsed charity

    1051437373664

    Requirement to register for GST

    1051437721326

    CGT - small business concessions - 15 year exemption - pre and post CGT assets - company

    1051411813972

    Division 7A

    1051416012842

    Lump sum transfer from a foreign fund

    1051416485003

    Extension of the main residence exemption for a deceased estate

    1051418967079

    GST and recipient created tax invoices

    1051423199450

    Residency

    1051423285748

    Extension of the main residence exemption for a deceased estate

    1051423838245

    GST on the sale of new property

    1051423978379

    Deceased Estate

    1051424337890

    Taxation of superannuation death benefits

    1051424471348

    Deceased Estate - extension of time - deceased's main residence

    1051425914555

    Property - subdivision - isolated transaction - mere realisation.

    1051426178179

    GST and requirement to register for GST

    1051426826570

    Exemption from withholding tax for a superannuation fund for foreign residents

    1051427118931

    GST on importation of goods

    1051427345278

    Tainted Rental Income

    1051427633159

    Income Tax Implications of a Voucher Arrangement

    1051427777194

    Death benefits - financial dependency

    1051427834710

    Capital gains tax on a deceased estate.

    1051428149369

    Small business CGT concessions - basic conditions

    1051428196315

    Distribution from an Australian subsidiary entity.

    1051428301389

    Deceased estate - main residence exemption

    1051428368704

    Dividend stripping

    1051428409055

    Early Stage Investment Company

    1051428646274

    Deceased estate and the main residence exemption

    1051428807093

    Non-commercial losses

    1051429245413

    Sale of shares and CGT event K6

    1051429690296

    GST and supply of services to a non-resident

    1051429962120

    Capital Gains Tax (CGT) - deceased estate - 2 year discretion

    1051430184285

    Application of section 25-20 of the ITAA 1997 to certain expenditure

    1051430403467

    Assessable income- Compensation payments.

    1051430448048

    Deductions under ITAA 1997 and treatment as a fringe benefit within FBTAA 1986

    1051431004280

    early stage innovation tax offset

    1051431059298

    Early Stage Innovation Company

    1051431291587

    Early stage innovation company qualification

    1051432103619

    Valuable metal supplies

    1051432439774

    Employment termination payment

    1051432480780

    Work related expenses - Legal fees

    1051433390741

    Deductibility of interest expenses incurred by a beneficiary of a discretionary trust on

    1051434000491

    Residency

    1051434904718

    Small Business Capital Gains Tax Concessions.

    1051435008324

    Income - assessable - compensation - loss of income

    1051435262217

    Work related expenses

    1051435342807

    Income v's Capital

    1051435822204

    GST on the supply of medical aids and appliances for the dental industry

    1051436122356

    Capital gains tax

    1051436233474

    GST and Training services

    1051436242168

    Sovereign immunity

    1051436277114

    Non-commercial business losses and the Commissioner's discretion

    1051436305597

    GST and training services

    1051436531282

    Travel deduction - home to work

    1051436554590

    Income Tax - Deductions - Legal expenses

    1051436556885

    CGT - Pre-CGT Assets

    1051436748009

    Income tax - main residence exemption

    1051436815734

    GST and acquisition of supply from a re-deliverer

    1051436827287

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

    1051436927579

    Obtaining a deduction and input tax credits for black hole expenditure

    1051437003187

    Capital Gains Tax - Small Business Concessions - 15 year exemption - Pre & Post CGT

    1051437546098

    Capital Gains Tax - Small Business Concessions - 15 year exemption - Pre and Post

    4120052930050

    Fellowship income

    1051405287506

    Genuine redundancy

    1051410476964

    The exercise of the Commissioner's discretion in relation to deductions allowable to a co-

    1051412748601

    Foreign superannuation fund

    1051413011561

    Extension of main residence exemption for deceased estate

    1051415547240

    Pre-CGT assets

    1051419393855

    Election under section 70-100 of the Income Tax Assessment Act 1997 (ITAA 1997) and Part IVA

    1051419711293

    Non-commercial losses

    1051420328184

    Dividend access share arrangement

    1051422715823

    Luxury car tax

    1051423303249

    Legal expenses and settlement costs

    1051423654647

    Application of Division 250 of the Income Tax Assessment Act 1997 (ITAA 1997)

    1051424023780

    Work related expenses - self-education expenses

    1051424252903

    The Commissioner's discretion for non-commercial losses

    1051424402925

    Personal services income

    1051424451844

    GST and the supply of commercial property

    1051424458650

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

    1051424558153

    Travel expenses

    1051424680687

    Residency

    1051424917430

    Work related expenses

    1051424917878

    Legal expenses

    1051424997072

    Rental deductions

    1051425147189

    GST and scholarship program

    1051425341950

    GST and property

    1051425787916

    Residency of a self managed superannuation fund

    1051425914964

    Residency for Australian taxation purposes

    1051425934108

    Income tax - main residence exemption

    1051425961890

    Capital gains tax

    1051426423475

    GST and a supply of frozen food products

    1051426903314

    Motor vehicle expenses - bulky goods

    1051427042481

    Medical expenses offset

    1051427094750

    GST and supply of education course under an agreement with a registered training organisation

    1051427446823

    Income tax exemption

    1051427534886

    Rental property deductions

    1051428627731

    Work related expenses - self-education

    1051428698374

    Rental property expenses - capital allowance deduction

    1051428791058

    Capital gains tax (CGT) and the main residence exemption

    1051429057168

    Interest expenses

    1051429070509

    GST and secondary and tertiary courses

    1051429225068

    Capital raising

    1051429308095

    International issues - foreign entities - foreign superannuation funds

    1051429310853

    Commissioner's discretion for non-commercial losses

    1051429849335

    Exemption from income tax

    1051430328661

    Income tax- assessable income- ordinary income

    1051430499616

    Capital gains tax - disposal of shares - was it C1 event?

    1051430743266

    Court orders and legal expenses

    1051430814620

    Capital Gains Tax on the disposal of a property owned by you but beneficially owned by a

    1051431146196

    Exempt foreign income

    1051431326010

    Residency for tax purposes

    1051431366667

    Rental property, am I in business?

    1051431433061

    Debt forgiveness

    1051431501591

    FBT exempt benefits provided to employees who work in or in connection with a public

    1051431507846

    Debt forgiveness

    1051431781775

    Deceased estate, two years discretion

    1051431933706

    Exemption from withholding tax for a foreign superannuation fund for foreign residents

    1051431950590

    Capital gains tax

    1051432028079

    Capital gains tax (CGT), non-commercial losses and assessable income

    1051432212484

    Rental property, am I in business?

    1051432563048

    Pre-CGT assets

    1051432578730

    GST registration

    1051433138903

    Capital Gains Tax - main residence exemption - creating rights - cost base - discount capital gains

    1051433684451

    Purchase and lease of substantial commercial equipment

    1051433764372

    Work related expenses

    1051433815927

    Genuine redundancy

    1051434142125

    Deceased estate - main residence exemption

    1051434172556

    Deceased estates - main residence exemption

    1051434532592

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

    4110056500596

    Self-education expenses

    1051377955586

    GST and the supply of loans

    1051393686606

    Lump sum payment - Income protection policy

    1051396701457

    Property Genuinely Available For Rent

    1051404898154

    Small business concessions

    1051407716995

    Subdivision 122-B roll-over relief

    1051409499564

    Deceased Estate, CGT, 2 year discretion

    1051413022222

    Deceased Estate

    1051413927802

    Capital gains tax - small business concessions - extension of time

    1051414627534

    GST and food classification

    1051415010826

    Assessability of your overseas volunteer program allowance

    1051415572676

    Withholding tax and anti-avoidance rules

    1051415973035

    Capital Gains Tax - Taxable Australian Property

    1051416118976

    Capital gains tax-shares-absolute entitlement

    1051416790038

    Change in identity of top company

    1051416864897

    Capital gains tax - ownership interest - disposal of a dwelling

    1051417416366

    Corporate Residency

    1051418208420

    Employee share scheme

    1051418215494

    GST and home care

    1051418450191

    GST and sale of real property

    1051418563900

    GST and home care services

    1051418721291

    Work related expenses - Travel

    1051419761251

    Exempt foreign income

    1051420005393

    Sovereign immunity

    1051420179496

    Fixed trust entitlements

    1051420181663

    Capital gains tax - extension of time

    1051420243573

    Capital gains tax - extension of time

    1051420315469

    Employee Share Scheme Trust

    1051420939583

    Commissioner's discretion for non-commercial losses

    1051421289148

    Arrangement to purchase real property in a unit trust

    1051421869428

    Potential capital gains tax and Division 7A implications

    1051421931158

    Commissioner's consideration of whether section 99A rates should apply

    1051422211595

    Funeral Policy

    1051422477637

    GST and the sale of property

    1051422633253

    Employee Share Trust

    1051422656425

    Property Subdivision

    1051422893800

    Fuel tax credit

    1051423012781

    GST and the sale of property

    1051423287653

    Residency

    1051423374944

    Employee Share Trust

    1051423673797

    Non-commercial losses and the Commissioner's discretion for lead time

    1051423727114

    Residency

    1051423836674

    Date of acquisition for CGT

    1051423887346

    Employment status

    1051423903656

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

    1051424296747

    Fixed Trust

    1051424378268

    Capital return

    1051424496503

    Deductibility of home office expenses

    1051424631271

    Application to building- Div 250

    1051424696343

    Income tax - Capital gains tax - CGT events - CGT event A1- disposal of a CGT

    1051425082663

    Commissioner's discretion

    1051425219108

    Money Lending and Loans to Related Parties

    1051425224861

    Return of capital

    1051425263382

    Transfer of shares to wholly owned companies

    1051425349467

    Deductibility of legal expenses and compensation payment relating to your rental

    1051425425828

    GST and supply of services to a non-resident

    1051425506586

    Capital Gains Tax and the Commissioners discretion

    1051425513258

    GST and Subdivision

    1051425767107

    Small Business CGT Concessions

    1051425805355

    Income tax - resettlement of a trust

    1051425833511

    Am I in the business of letting rental properties - active assets

    1051425881557

    CGT Rollover - Crown Land

    1051426031164

    GST and supply of digital products and services to non-resident individuals

    1051426153576

    Small business 15-year exemption - permanent incapacity

    1051426314006

    Rental property expenses and deductions

    1051426398062

    Capital gains tax - replacement asset rollover - extension

    1051426436385

    Personal services income

    1051426516095

    International issues - Foreign entities - Foreign superannuation funds

    1051426597461

    Early Stage Innovation Company qualification

    1051426699684

    Medical expenses offset

    1051426985452

    GST and property development by joint owners

    1051427067766

    Foreign Employment Income

    1051427290556

    Division 250 of the Income Tax Assessment 1997

    1051427394577

    Capital gains tax - trust - disposal

    1051427514291

    Income tax exemption, GST concession, DGR

    1051427645313

    Travel Allowance

    1051428140424

    Residency for Tax purposes

    1051428157852

    Compensation

    1051428219580

    Property development, partnership arrangements and trading stock

    1051428435773

    Voluntary payments

    1051428453677

    Foreign employment income and contributory provident fund income

    1051428558708

    Residency and travel expenses

    1051428702988

    Am I in business - commercial leasing

    1051428723998

    CGT - deceased estate two year discretion

    1051428845037

    Additional Tier 1 Capital Raising

    1051428908002

    GST and supplies of accommodation

    1051429213599

    Capital gains tax - rights - surrender

    1051429243248

    Goods and services tax (GST) and a supply of commercial pilot licence training course

    1051429761189

    Capital gain tax and GST

    1051429818381

    GST and registration

    1051429858785

    Assessability of your lump sum compensation payment

    1051430034906

    Assessablility of payments received

    1051430110536

    Capital gains tax - main residence exemption - creating rights - cost base - discount

    1051430111493

    Income tax - Capital gains tax - Deceased estates - Disposal

    1051430193599

    Assessable income, correcting an accounting error

    1051430282795

    Residency for tax purposes

    1051430527664

    Assessability of your lump sum compensation payment

    1051430615763

    Residency for tax purposes

    1051430658575

    Partnership

    1051430864159

    Capital Gains Tax - Small business concessions - replacement asset period - Commissioner's concession

    1051430908230

    Foreign Income

    1051431007036

    Am I in Business - Au Pair

    1051431123239

    ESIC

    1051431191279

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

    1051431232393

    Early stage innovation company qualification

    1051431243434

    Early Stage Innovation Company

    1051431551822

    CGT Events E1 and E2

    1051431563148

    Employment Termination Payment- Deed of Release

    1051431676522

    CGT - income versus capital

    1051431773675

    Capital gains tax

    1051432195642

    Am I in Business - Rental Property

    1051432240017

    FBT - Exempt Benefits - Sale or Acquisition of Dwelling as a result of Relocation

    1051432309080

    Capital Gains tax - deceased estate (2 year discretion)

    1051432598474

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

    1051432603718

    Early Stage Innovation Company

    4110057457481

    Am I in Business?

    4140056452231

    Self education

    5010050769603

    Deduction for future liability to pay death or disability benefits

    5010053205680

    Travel to medical appointments

    5010053298616

    Income tax - deductions - rental property expenses - repairs and maintenance

    5010053490494

    Assistance dog

    1051372544414

    Employment termination payment

    1051387639319

    GST and the collection of fees and charges by an agent

    1051397834660

    GST and the collection of fees and charges by an agent

    1051401233066

    ESS interest and employee share trust

    1051401256085

    ESS interest and employee share trust

    1051401261660

    ESS interest and employee share trust

    1051405984293

    ESS interest and employee share trust

    1051406245337

    GST and the collection of fees and charges by an agent on-behalf of another entity

    1051408376022

    Legal expenses -banning order - licence

    1051408853082

    Is gain on disposal of property income or capital?

    1051415956621

    Non-commercial business losses and the Commissioner's discretion

    1051416310689

    Legal costs for breach of employment contract as a capital deduction

    1051418568265

    GST and home care services

    1051418570250

    GST and home care services

    1051418689778

    Travel expenses -transporting bulky tools and equipment

    1051420444189

    GST, income tax, capital gains tax and the sale of property

    1051420524328

    GST and the sale of property

    1051420537449

    CGT - Forfeited deposit

    1051420540044

    GST and sale of property

    1051420805780

    Foreign pension

    1051420952619

    Income tax exemption

    1051421331001

    Capital gains tax - deceased estate (2 year discretion)

    1051421952506

    Market valuation

    1051422060330

    Business deductions for employee self education expense

    1051422121656

    Relating to land sub division

    1051422142715

    CGT - transfer of shares

    1051422225028

    Residency

    1051422606269

    GST status of a supply of a hearing aid

    1051422725396

    CGT small business concessions- active asset test

    1051422844910

    Depreciation

    1051422867111

    Insurance proceeds

    1051422912320

    Residency for taxation purposes

    1051422959494

    Income tax deductions - accommodation

    1051423243702

    Claiming GST credit on purchase of equipment

    1051423391845

    Early stage innovation company

    1051423426021

    Income tax - extension to the replacement asset period

    1051423512088

    Interest

    1051423676072

    Capital gains tax - deceased estate - Commissioner's discretion

    1051423678747

    Income tax - interest deduction

    1051423695635

    Work-related expenses - self-education expense - masters degree

    1051423696761

    Early stage innovation company

    1051423800696

    GST and the supply of a commercial premise

    1051423920440

    GST and representatives of incapacitated entities

    1051424040727

    Residency

    1051424240947

    Employment termination payment

    1051424252789

    Income tax - excepted person

    1051424252916

    Self-education expenses

    1051424252929

    Work related expenses - accommodation

    1051424253539

    Non-commercial losses and the Commissioner's discretion for lead time

    1051424253584

    Deductions

    1051424253740

    Income tax - small business concessions - replacement asset rollover

    1051424261379

    Non-commercial losses and the Commissioner's discretion

    1051424262054

    Income tax - main residence exemption

    1051424466627

    CGT-extension of time

    1051424678767

    GST and sale of real property

    1051425661122

    Temporary residency and assessability of your foreign income

    1051426020916

    GST and partitioning

    4130048100039

    Trust and other entities in relation to the majority underlying interests

    4140053351126

    Gains tax- small business concessions-commissioner's discretion-replacement asset roll-over

    5010053126808

    Special income averaging activity

    1051336571457

    Income Tax: Capital Gains Tax: Small business relief

    1051360004770

    Death benefit payments

    1051365617691

    GST and partitioning of property

    1051366580546

    Forestry Project

    1051370286213

    Fringe benefits tax

    1051370312161

    Capital gains tax

    1051370660979

    Commissioner's discretion to extend the two year period to dispose of an inherited dwelling

    1051374499625

    Corporate Limited Partnership

    1051375078691

    Forestry Project

    1051387552624

    GST and sale of vacant land by executor of deceased estate

    1051389606263

    Off-market share buy-back

    1051400180297

    Income - benefits

    1051403101098

    Capital gains tax consequences of assignment of partnership interest

    1051405398588

    GST and professional or trade courses

    1051408123663

    Deductions for repairs

    1051408737305

    Fixed trust and fixed entitlements

    1051413143644

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

    1051413360103

    GST and home care

    1051413510430

    Compensation payment

    1051414542254

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

    1051414543799

    Lump sum transfer from foreign superannuation fund

    1051415196336

    Work Related Expenses: Travel

    1051415271447

    GST and supply of services to an Australian entity

    1051415334003

    GST and home care

    1051415631389

    Sovereign Immunity

    1051415914127

    GST and home care services

    1051415958461

    Lump sum payments from a foreign fund

    1051416079192

    GST and mixed supplies of property

    1051417360154

    GST and sale of subdivided lots of land

    1051417948892

    Legal expenses

    1051417981175

    Business deductions

    1051418170927

    Deductibility of work related travel expenses

    1051418234622

    GST and adjustments

    1051418609532

    GST and the use of the margin scheme

    1051419954709

    GST treatment of certain fees charged in relation to a financial supply

    1051419958412

    Commissioners' discretion

    1051420576366

    Income tax exemption

    1051421265684

    Local government entity contribution expenditure

    1051421285922

    Sale of farm land

    1051421351807

    Income Tax - Assessable income - Business and professional income

    1051421443502

    Temporary resident and foreign source investment income

    1051422067406

    Early Stage Innovation Company qualification

    1051434842431

    Demerger

    4130043330031

    Income Tax Exemption

    7910126519240

    GST and sale of subdivided lots

    1051323953787

    GST and supplies of addiction treatment packages

    1051333272508

    Income tax - Capital gains tax - Rollovers - Other

    1051366581698

    Forestry Project

    1051374009683

    Assessable income of a non-resident

    1051376833381

    Residency of Australia for Taxation purposes

    1051383986582

    GST and export goods

    1051391870191

    Superannuation Guarantee

    1051393470564

    National rental affordability scheme arrangement

    1051399458224

    Business expenses

    1051403853222

    CGT small business concessions

    1051404902586

    Expense payments and travel allowances

    1051405873386

    Product Classification

    1051406879362

    Capital Gains Tax - pre-CGT land

    1051407344480

    Foreign Income - Pension payments

    1051407432927

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

    1051408282623

    GST and sale of property

    1051408301763

    Small business concessions - 15 year exemption - exempt payments to CGT concession stakeholders

    1051408924751

    Franking credits

    1051409148260

    Income Tax Exemption - Promotion of Australian Agricultural Resources

    1051409678092

    Absence from main residence for capital gains tax

    1051409861157

    National rental affordability scheme arrangement

    1051409876823

    National rental affordability scheme arrangement

    1051410298968

    CGT main residence exemption 2 year rule

    1051411284760

    Superannuation guarantee obligations

    1051412205261

    Income tax deductions and goods and services tax being claimable for food review and

    1051413070924

    Fuel tax credit

    1051413275269

    Income Tax - CGT Small Business Concessions

    1051413632397

    Deductibility of exclusivity fee

    1051413663669

    Fuel tax credits

    1051413823667

    Application of GST to Fees

    1051414148669

    Subdivision and development of residential lots

    1051414260886

    Legal expenses

    1051414969313

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

    1051415226900

    Status of the worker

    1051415318407

    Genuine redundancy payment

    1051415518234

    Capital gains tax - property subdivision - isolated transaction

    1051415522212

    Lump sum payment - compensation for personal injury

    1051415525120

    Valuation of shares

    1051415538270

    Valuation of Shares

    1051415599626

    Goods and Services Tax (GST) and property subdivision

    1051415893841

    Exempt entities: Not for profit and mutual organisations: Primary and secondary

    1051415940647

    Residency for income tax purposes

    1051415990890

    Capital gains tax - compensation

    1051416003687

    elf-education expenses

    1051416137724

    Luxury Car Tax

    1051416283085

    Capital gains tax - small business concession - extension of time

    1051416307753

    Capital gains tax - dwelling acquired from a deceased estate - extension of time

    1051416313633

    GST and sale of land

    1051416645134

    Application of Division 7A to payments received from a non-resident private company

    1051416771537

    Capital gains tax and disposal of an overseas asset

    1051416935462

    Early Stage Innovation Company

    1051417176843

    GST and supply of services to a non-resident company

    1051417242997

    Income tax Exempt and FBT rebate

    1051417344925

    Timing of deductible and assessable fees

    1051417372701

    Deceased Estate

    1051417438986

    Property development - the sale of real property

    1051417638680

    TAC compensation payments, taxable income, tax rates

    1051417645563

    Income Tax - deductions - work related expenses - self education expenses- employer letter for connection

    1051417731819

    Residency

    1051418202133

    Foreign assurance policy - surrender value

    1051418358572

    Superannuation Fund for foreign residents

    1051418395097

    GST and savoury snacks

    1051418493721

    Assessability of your lump sum compensation payment

    1051418623976

    International issues - Foreign entities - Foreign superannuation funds

    1051418760887

    Assessable Income - gift

    1051418850635

    GST and the sale of real property

    1051418890948

    Work related car expenses

    1051418945082

    Income tax exemption - ordinary and statutory income - not-for-profit organisation

    1051419042704

    Significant Global Entities

    1051419080199

    Non-commercial losses and the Commissioner's discretion

    1051419102452

    Main residence

    1051419409709

    Deductible amount of foreign pension

    1051419496964

    Rental - deductions vs capital works

    1051419509393

    GST Free supplies of other health services

    1051419543893

    Investment loan deductions

    1051419595435

    Legal expenses

    1051419739402

    CGT - compensation for incorrect information supplied

    1051419812364

    ESIC

    1051420017200

    Work Related Expenses - Self-Education

    1051420511950

    CGT: Active asset test

    1051420592991

    Not For Profit - Exemption from Income Tax

    1051420673753

    Hobby vs business

    1051420883660

    Eligible termination payments (ETP)

    1051420896752

    Eligible termination payments (ETP)

    1051421369072

    Residency for income tax purposes

    1051421524848

    Residency for income tax purposes

    4130048146999

    Self education expenses

    4140054210671

    Work related travel expenses

    1051357072380

    International issues - foreign entities - foreign superannuation funds

    1051372815449

    MIT widely-held requirements

    1051397501819

    Mistaken payment into a superannuation fund

    1051398652439

    Income tax exempt entities- not for profit and mutual organisations

    1051398833934

    Capital gains tax (CGT) and a forfeited deposit

    1051399163222

    GST and Food additive

    1051399375346

    Income tax exempt entities- not for profit and mutual organisations

    1051400401540

    GST and Property

    1051401425933

    Home office expenses

    1051401500297

    Partnership ownership of trading stock assets through bare trust

    1051403644412

    Fringe benefits tax: exempt benefits

    1051404152384

    GST mixed supply

    1051404619704

    Compensation payments

    1051404915032

    Income or capital

    1051405000503

    Residency

    1051405635908

    Subdivision and development of farmland

    1051405700575

    Sale of shares in pre-CGT business

    1051405881746

    Income Tax - deceased estate - pre-CGT property

    1051405915127

    Commissioner's discretion

    1051405961956

    GST and supply of services to a non-resident

    1051406095873

    Early Stage Innovation Company

    1051406911687

    Pre-CGT goodwill

    1051408112353

    Status of co-operative where there is a statutorily interposed entity

    1051408461768

    Division 855 of the Income Tax Assessment Act 1997 (ITAA 1997) and wind farm assets

    1051409463619

    Small business restructure rollover

    1051409579943

    Income tax and GST consequences for deceased estate subdivision

    1051409887922

    Residency for tax purposes

    1051410191886

    Capital gains tax - pre-CGT land

    1051410234159

    Assessable Income

    1051410394401

    Personal superannuation contributions deduction

    1051410654171

    Capital gains tax

    1051410680042

    Capital gains tax - small business concession - extension of time

    1051410965146

    Interest expenses

    1051411022906

    Interest expenses

    1051411251814

    Assessable income- am I in business- short- term accommodation

    1051411566998

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

    1051411691210

    Deductibility of insurance expense for construction of a facility

    1051411894900

    Deductions for accommodation, meals and incidentals

    1051411914494

    GST and food classification

    1051412696644

    Foreign income - pension

    1051412723722

    Early Stage Innovation Company (ESIC)

    1051412885827

    Capital gains tax - deceased estates

    1051413007054

    Small business CGT concessions

    1051413009807

    Small business CGT concessions

    1051413182045

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

    1051413199548

    Deceased estate

    1051413201130

    Deceased estate

    1051413544561

    Residency

    1051413559055

    Capital gains tax - disposal of main residence and foreign resident capital gains

    1051413569677

    Tax exempt entity

    1051413654293

    Capital gains tax - deceased estate - Commissioner's discretion

    1051413681443

    GST and Property

    1051413803361

    Goods and services tax

    1051413861276

    Residency

    1051413880222

    Capital gains tax and a deceased estate

    1051413898848

    Income tax - deductions - legal expenses

    1051413915888

    Goods and services tax and employee liabilities

    1051413962321

    Extension of the main residence exemption for a beneficiary of a deceased estate

    1051414115891

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

    1051414144998

    International foreign income

    1051414236226

    Early Stage Innovation Company

    1051414272079

    Foreign pension

    1051414377171

    Lump sum superannuation benefit

    1051414429203

    Residency for tax purposes

    1051414470615

    Residency of Australia for taxation purposes

    1051414496068

    GST and in specie contributions to a self-managed superannuation fund

    1051414514374

    Residency of Australia for taxation purposes

    1051414594932

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

    1051414784283

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

    1051414801418

    Assessability of your lump sum compensation payment

    1051414836711

    Deductible expenses of a deceased estate

    1051414963951

    Assessability of your lump sum compensation payment

    1051414975417

    The treatment of GST on the sale of a residential investment property

    1051415138070

    Primary production

    1051415495449

    Residency

    1051416109886

    GST and supply of online products and services to resident and non-resident individuals

    1051416275154

    Investment income

    1051417344045

    Early Stage Innovation Company

    1051421333776

    Going concern

    4120051824160

    Self education expenses

    1051353622759

    Lump sum transfer from a foreign fund

    1051373234602

    Supply of going concern

    1051374915346

    Termination of employment payment

    1051377958689

    GST and the sale of real property

    1051384112028

    Income tax - deductions - rental property expenses - capital vs revenue expenditure

    1051386850681

    Off market share buy-back and conduit foreign income

    1051387325390

    Forestry project

    1051394401249

    Fringe benefits tax - exempt benefit - provision of certain work related items

    1051394784847

    CGT Small business concessions - basic conditions - 15-year exemption

    1051396045761

    Fringe Benefits Tax: rebatable employer

    1051396543728

    Employment Termination Payments

    1051397075732

    Lump sum insurance payment

    1051398112163

    Commissioner's discretion for an extension of time to make a choice

    1051398552225

    Supply of a going concern

    1051399339324

    GST and the sale of mining assets

    1051399755068

    GST free sale of a going concern

    1051400421619

    Certain payments made in respect of the lease of electricity distribution assets

    1051400464041

    GST and the sale of property

    1051401065702

    Capital gains tax (CGT) small business active asset test

    1051401546462

    Lump sum payment

    1051401865173

    Capital gains tax- Commissioner's discretion to dispose of dwelling outside of 2 year period

    1051401883762

    Interest expenses

    1051402291793

    Capital gains tax - deceased estate (2 year discretion)

    1051402577634

    Commissioner's discretion for non-commercial losses

    1051402584017

    Fixed entitlements and fixed interests

    1051402770642

    GST and carrying on an enterprise and GST registration

    1051402998691

    In-house software

    1051403143021

    Reduced credit acquisitions

    1051403682505

    Goods and Services Tax (GST) and the supply of student accommodation

    1051404041071

    GST and medical aids and appliances

    1051404059733

    Rent to buy arrangement

    1051404949572

    Income tax: claiming prior year losses

    1051404963961

    GST and property

    1051405385970

    Debt agreement payments

    1051405462983

    Capital gains tax - Small business concession - extension of time

    1051405510831

    Goods and services tax - property - premises - residential premises

    1051405665673

    Self-education expenses

    1051405665813

    Commissioner's discretion for non-commercial losses

    1051405707612

    GST-free going concern provisions.

    1051405749278

    Income Tax - small business restructure rollover

    1051405761210

    Small business rollover and the Commissioner's discretion for an extension of time to

    1051405890901

    GST, appropriations and financial assistance payments

    1051406001633

    Early stage innovation offset

    1051406161050

    Income Tax - Deductions - Work related expenses - Home to work travel

    1051406225086

    Early stage innovation company status

    1051406436269

    Sovereign Immunity

    1051406525816

    Foreign superannuation fund

    1051406606730

    Trust income

    1051406665768

    Deductibility of interest

    1051406673764

    Capital gains tax - deceased estate - two year discretion

    1051406779463

    International issues - Foreign entities - Foreign superannuation funds

    1051406867682

    Assessable income

    1051407155476

    Residency

    1051407201539

    GST and supply of frozen food products

    1051407229128

    Work related expenses - expenses incurred for a dual purpose

    1051407286449

    Application of Division 230 of the Income Tax Assessment Act 1997

    1051407311287

    Approved forms

    1051407330220

    Deductibility of legal expenses

    1051407474827

    Foreign source income

    1051407490303

    GST free supply of car parts

    1051407613386

    Legal Expenses - Unfair Dismissal Revenue and Capital

    1051407641815

    Self-education expenses

    1051407918968

    Commissioner's discretion for non-commercial losses

    1051407996497

    GST and supply of an ergonomic chair

    1051408075702

    Capital gains tax

    1051408080663

    Assessability of dividend

    1051408149912

    Employee Incentive Plan - Employee Share Trust

    1051408184171

    Residency

    1051408277366

    Residency

    1051408610521

    Travel expenses - rental - body corporate

    1051408759178

    Fixed entitlements

    1051408816463

    PAYG W exemption

    1051409104695

    Main residence exemption and retirement exemption

    1051409109369

    Capital gains tax and deceased estate

    1051409197121

    Small Business Rollover Relief

    1051409536842

    GST-free supplies of Adult and Community Education Courses

    1051409556122

    Property subdivision - profit from isolated transaction

    1051409598155

    Commissioner's discretion

    1051409623782

    Income Tax - Deductions - Misappropriation of funds

    1051409699408

    Commissioner's discretion

    1051409870685

    Temporary residency status and foreign trust distribution

    1051409872798

    Temporary residency status and foreign trust distribution

    1051409874418

    GST-free supply of a Going concern

    1051409877024

    Deductible amounts in foreign pensions

    1051409974099

    Withholding tax on interest paid to a non-resident

    1051410180505

    GST and financial assistance payments

    1051410182072

    GST and Joint venture

    1051410185977

    GST going concern

    1051410292824

    Early Stage Innovation Company qualification

    1051410304325

    Early Stage Innovation Company qualification

    1051410317293

    Early Stage Innovation Company

    1051410372167

    Early Stage Innovation Company eligibility

    1051410541557

    Capital gains tax and deceased estate

    1051410576574

    PAYG withholding - engagement of working holiday maker - au pair

    1051410599168

    Medical expenses

    1051410625636

    PAYG withholding - Employer termination payment

    1051410732314

    Self education expenses

    1051410812131

    Deduction: Home Office

    1051410821987

    Assessability of your lump sum compensation payment

    1051410921039

    Early Stage Innovation Company qualification

    1051410982518

    Lump sum payment for personal injury

    1051411146781

    GST and property developer in kind contributions.

    1051411196369

    Deductible amount in respect of your foreign pension

    1051411234075

    Capital gains tax and deceased estate

    1051411293889

    Residency for taxation purposes

    1051411458837

    Deductibility of repairs

    1051411726347

    PAYG withholding

    1051412248664

    Capital gains tax

    1051412320289

    Small Business Concession - replacement asset rollover - extension of time

    1051412656919

    Residency of Australia for Taxation purposes

    1051412726354

    Residency of Australia for Taxation purposes

    1051412857327

    Project support payments

    1051412859170

    Project support payments

    1051412861165

    Project support payments

    1051412923575

    Parking Fees

    1051413068319

    Residency for taxation purposes

    1051413109537

    Deceased Estate

    1051413260791

    Deductions - travel expenses

    1051413431749

    Goods and Services Tax (GST) and the hiring of caravans

    1051413535348

    Legal expenses

    1051413693149

    Capital gains tax and a deceased estate

    1051414738409

    Deduction for expenses incurred in organising a fund raising event for a not-for-profit

    1051430736698

    Residency

    4110049174573

    Income tax exemption

    5010050972324

    Self-education Expenses

    5010052129621

    Capital gains tax

    5010052294441

    Accommodation and Travel Expenses- Deductibility

    7915126560871

    Death benefit - interdependency

    1051365265820

    Exemption to withholding tax and whether their interest and/or dividend income is non-assessable and non-exempt income

    1051374728809

    Goods and services tax and farmland

    1051377998129

    GST and property

    1051382263162

    Capital gains tax - equitable interests - transfer of assets to trust

    1051382402965

    Deductibility of personal superannuation contributions

    1051382782931

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

    1051382825460

    Currency swaps

    1051383058358

    Lump sum transfer from a foreign superannuation fund

    1051383203408

    Going concern

    1051383351301

    Income Tax - balancing adjustment events

    1051385616623

    Income Tax - Capital Gains Tax - CGT Events - CGT Events E1 to E2

    1051387773312

    Commissioner's discretion to extend the two year period to dispose of an inherited dwelling

    1051389038436

    Capital gains tax - main residence and deceased estate

    1051389588035

    Contracts for difference trading

    1051390460966

    Eligible termination payments

    1051392698788

    Income Tax - Capital Gains Tax - CGT Events - CGT Events E1 to E2

    1051394274171

    CGT - SBC - 15-year exemption

    1051394325995

    Tax loss

    1051395335131

    Capital gains tax

    1051395340716

    Main residence exemption

    1051396393975

    Self-education expenses

    1051396401601

    Residency

    1051396501584

    Early stage innovation company qualification

    1051396782823

    CGT Deceased Estate

    1051396944054

    Native title benefits and mining payments

    1051397233523

    Foreign source income

    1051397418393

    Foreign exchange gains and losses

    1051398095441

    Capital gains tax

    1051398120656

    Assessability of lump sum compensation payment

    1051398143224

    Small business concessions and active asset test

    1051398146145

    Residency and foreign income tax offset

    1051398538696

    Non-commercial business losses and the Commissioner's discretion

    1051398664528

    Deceased estates

    1051398856304

    CGT - deceased estate - two year discretion

    1051398895932

    CGT - deceased estate - extension of time

    1051398911768

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

    1051398949495

    CGT - deceased estate - extension of time

    1051398951331

    Insurance benefit payment

    1051399028268

    GST and an out of court settlement

    1051399099447

    Compensation

    1051399109088

    Acquisition date

    1051399135793

    Assessable income - bulk billing payments

    1051399227914

    Deductibility of expenses

    1051400333809

    Trust residency status for taxation purposes

    1051400342288

    Pre CGT asset - goodwill

    1051401411608

    Foreign bank - employee share sales

    1051401547030

    Assessability of NRAS incentive payments to the Investor

    1051401566911

    Subdivision 328-G small business restructure roll-over

    1051401623131

    Self education expenses

    1051401700722

    Taxation of a compensation payment

    1051401992839

    Goods and services tax (GST) and a supply of membership subscriptions

    1051402121027

    Income tax and GST implications of subdivision and sale of land

    1051402137585

    Capital gains tax

    1051402182353

    Foreign investment vehicle as trust

    1051402422996

    Depreciation of a luxury car

    1051402578062

    Carried forward losses and the income requirement

    1051402741925

    Foreign superannuation fund

    1051402806970

    Au pairs

    1051402866216

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

    1051403091077

    Legal expenses

    1051403584219

    Income - allowances - reimbursement

    1051403690147

    Prize money

    1051403768317

    Capital gains tax

    1051404395449

    Residency

    1051404450267

    Rental deductions - legal expenses and preparation of expert reports

    1051404658105

    Assessable recoupment

    1051404882638

    Fixed trust - fixed entitlement

    1051404934439

    GST and supply of agency services

    1051404936857

    Capital gains tax - main residence and deceased estate

    1051404960855

    Small business concessions

    1051405237139

    Requirement to lodge income tax returns

    1051405393661

    Residual benefits and exempt benefits

    1051406607080

    Replacement-asset roll-over

    1051408118202

    Non-commercial losses

    1051409060832

    Residency

    5010051698818

    Travel- bulky equipment

    1051332354009

    Residency status of self-managed superannuation fund

    1051345505136

    Cryptocurrency and contracts for difference

    1051353246688

    Status of the worker

    1051353332934

    Foreign superannuation fund exemption from withholding tax

    1051358594730

    Death benefit- interdependency

    1051364307790

    Trust losses, franking credits and dividend access share arrangements

    1051370249850

    Interdependency relationship

    1051370647421

    Deduction for bad debts

    1051378978492

    Work related expenses - overseas airfare expense

    1051379036031

    Non-commercial business losses and the Commissioner's discretion

    1051379057369

    Early stage innovation company - qualification

    1051379576787

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

    1051382890729

    Assessable Income

    1051384306975

    Expenses - loan repayments and interest

    1051385347123

    Capital raising

    1051386015324

    Extension of time to make a choice to access the retirement exemption

    1051386916337

    Concessional contributions

    1051387019979

    Disposal of assets

    1051387020838

    Disposal of assets

    1051387021571

    Disposal of assets

    1051387107734

    The requirement of public contributions to a Public Ancillary Fund (PuAF) under guideline 45 of the Public Ancillary Fund Guidelines 2011

    1051387556957

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

    1051388548075

    CFC rules - treatment of investments in an open ended variable capital investment

    1051389064290

    Deceased estate main residence exemption

    1051389100624

    Self-education expenses

    1051389226554

    Legal expenses

    1051389385329

    Disposal of trading stock

    1051389590702

    Residency

    1051389723683

    Employee share scheme - trust

    1051389768248

    Legal expenses

    1051389845553

    Managed investment trust withholding tax

    1051389857113

    Employee share scheme - company

    1051389895959

    Income tax treatment in respect of an arrangement involving an offshore banking unit

    1051389912324

    Capital gains tax - deceased estate (two year discretion)

    1051390069536

    CGT - acquisition date - change in majority underlying interests

    1051390081974

    Income Tax - capital v revenue

    1051390131068

    Small business concessions - replacement asset rollover - extension of time

    1051390151997

    The treatment of a compensation payment as a capital expense

    1051390163106

    Extension of time to the two year exemption from capital gains tax for a deceased's main residence

    1051390163304

    Income Tax - capital v revenue

    1051390179359

    Genuine redundancy

    1051390181500

    Reorganisation

    1051390213930

    Grant income and the derivation of assessable income

    1051390394036

    The tax consequences and public ancillary fund (PuAF)

    1051390546129

    CGT rollover relief

    1051390569226

    Capital gains tax - rollovers - transfer to wholly owned company

    1051390606468

    Small business concessions

    1051390889287

    Pay as you go (PAYG) withholding

    1051390979535

    Assessable income - Insurance Payment- NRAS Incentive payment

    1051391016713

    Self-education expenses

    1051391022700

    GST on supplies

    1051391065765

    Capital gains tax

    1051391073745

    Non-commercial losses and the Commissioner's discretion

    1051391074793

    Non-commercial losses and the Commissioner's discretion

    1051391187255

    Assessable income - repaid amounts

    1051391304889

    Exempt Income

    1051391318289

    Record keeping - section 262A of the Income Tax Assessment Act 1936

    1051391538198

    Commissioner's discretion for non-commercial losses

    1051391554934

    Residency - individual

    1051391689087

    GST and commercial residential premises

    1051391700201

    Self-education expenses

    1051391753466

    Am I in business, is the income rent, short term accommodation

    1051391762634

    Income tax exemption, GST concession, DGR

    1051391797966

    Capital gains tax - small business concession - extension of time

    1051391836295

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

    1051391851236

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

    1051391861741

    Exempt income

    1051391937548

    Entitlement of a not-for-profit organisation to tax exemption, GST concessions and fringe benefits tax rebates

    1051391945739

    GST and the application of the margin scheme to the sale of land

    1051391992714

    Early stage innovation company (ESIC)

    1051392117200

    Adoption of foreign income year basis for returning foreign income

    1051392131920

    Foreign superannuation fund

    1051392208051

    Assignment of long-term leases over residential premises

    1051392228740

    Not-for-profit - income tax - exemption from tax. not-for-profit - fringe benefits tax

    1051392242291

    Small business capital gains tax concessions

    1051392372170

    GST and loyalty program

    1051392420908

    Am I in business? capital gains tax - mere realisation - property development - assessable income - profit making undertaking

    1051392821812

    tax treatment- common property income- strata title body corporate

    1051392822951

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

    1051393038493

    Capital gain tax - maximum net asset value test

    1051393057676

    Rental expenses

    1051393283358

    Goods and services tax (GST) and non-resident geologist services performed in

    1051393323495

    In-specie contribution to superannuation; small business concessions, retirement exemption

    1051393537239

    Legal expenses

    1051393595251

    Loans made by a private company to associated unit trust where no similar loans are made

    1051393600884

    Income Tax: capital gains tax implications of proposed capital contribution

    1051393604802

    Income Tax: Division 7A implications of proposed contribution of capital

    1051393944218

    Am I in business?

    1051394062073

    Assessability of compensation payment

    1051394207069

    GST and sale of property

    1051394333235

    Capital gains tax on passing of conditional gift from deceased estate to beneficiaries

    1051394333839

    Deductibility of professional trustee fees

    1051394579104

    GST and NDIS funded supports

    1051394778805

    Income Tax - deductions - am I in business - rental property

    1051394868062

    Capital gains tax - subdivision - capital vs income

    1051394977684

    An extension of time to the two year exemption from capital gains tax for a deceased's main residence

    1051394991346

    Income Tax - deductions - am I in business - rental property

    1051395114670

    GST and the supply of water

    1051395153860

    Construction of two town houses and the sale of one of them

    1051395243176

    Extension of time to obtain a replacement asset

    1051395407556

    CGT implications on the conversion of a hybrid trust to a unit trust

    1051395451850

    Early stage innovation company qualification

    1051395581099

    Early stage innovation company status

    1051395677585

    Effects of loss transfers and assets roll-over under Subdivisions 310-C and 310-E of the Income Tax Assessment Act 1997

    1051395683738

    The application of Divisions 310 and 320 of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936

    1051395852871

    Car fringe benefit - the car is not registered, not driven, garaged at business premises

    1051395878513

    Early stage innovation company

    1051395968452

    Capital gains tax small business concessions

    1051395993586

    Capital gains tax

    1051396177104

    Sovereign immunity

    1051396469623

    Product classification

    1051396685890

    Meaning of 'foreign superannuation fund'

    1051396732034

    Home office

    1051397082917

    Residency - departing Australia

    1051397211549

    GST and sewerage services

    1051397409456

    The retirement exemption

    1051397926836

    GST and entitlement to GST credits

    1051397984329

    Capital gains tax

    1051398136445

    Sale of properties

    1051398255072

    Reorganisation

    1051398324394

    CGT - small business concessions - 15 year exemption

    1051398383124

    Income Tax - small business concessions - 15 year exemption

    1051400034105

    GST and medical aids and appliances

    1051400246807

    Assessability of foreign military pension

    1051400320139

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

    1051401067097

    Small business restructure rollover

    1051419472215

    GST and the sale of property

    1051422183381

    GST and the sale of property

    4110051516281

    Lump sum compensation payment

    4120049107238

    Lump sum payment from a foreign fund

    4130047749314

    Capital gains tax - main residence exemption

    5010052034534

    Rental property maintenance

    7910123934223

    Cryptocurrency

    1051309585503

    Income Tax: CGT scrip for scrip rollover

    1051320190313

    Income Tax: CGT scrip for scrip rollover

    1051368140599

    The application of the margin scheme to the sale of land and residential premises

    1051368558802

    Goods and services tax (GST) and the sale of a going concern and the margin scheme

    1051369072005

    Supply for consideration

    1051373595908

    Imputation benefits

    1051375617149

    Capital gains tax - Replacement asset - Extension of time

    1051375857990

    Capital gains tax - deceased estate (2 year discretion)

    1051376714267

    Deceased Estate - Trust Income - Taxed at Special Rates - Non-resident beneficiaries

    1051377429181

    Residency - departing Australia

    1051377624562

    Entitlement to claim the GST paid on the legal and associated costs relating to litigation

    1051377907615

    Agreement in respect of the matters listed in subsection 135X(3) of the Fringe Benefits Tax Assessment Act 1986

    1051378042222

    GST and the margin scheme

    1051378087209

    GST and new residential premises

    1051378167464

    Compensation payments, mining operation

    1051378180194

    Compensation payments, mining operation

    1051378537048

    Exempt foreign income

    1051378709606

    Trust - income - minor

    1051378845270

    Tax treatment of commission payment

    1051379670617

    Travel Expenses

    1051379878419

    Commissioner's discretion to extend the two year period for a main residence exemption

    1051379923579

    Income Tax - small business concessions - extension of time for a deceased estate

    1051380117105

    Foreign income - international organisation

    1051382289193

    Lump sum transfer from foreign superannuation fund

    1051383320279

    Early stage investors offset

    1051383430576

    Early Stage Innovation Company

    1051383556617

    Registration and taxation of au pair

    1051383990482

    Capital gains tax

    1051386195018

    Work related expenses - Self-education

    1051386817915

    Assessable income

    1051386935523

    Early stage innovation company qualification

    1051387014312

    Assessable income - lump sum payment

    1051387284903

    GST and supply of sales managing services to an overseas company

    1051387420567

    Fringe benefits tax - car benefits- taxable value - car operating cost method

    1051387499328

    Fringe benefits tax - exempt benefits - other exempt benefits

    1051387987490

    The Commissioner's discretion for non-commercial losses

    1051387988042

    Tax Losses: modified continuity of ownership test

    1051387988899

    Income from boarders

    1051388128173

    Pre-CGT status of business sold

    1051388174308

    Residency of Australia for taxation purposes

    1051388241893

    Pre-CGT status of units in trust

    1051388363750

    Early Stage Innovation Company

    1051388402625

    Work related expenses - accommodation and airfares

    1051388432303

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

    1051388669306

    Capital gains tax small business concession

    1051388720242

    Residency

    1051388868734

    Capital gains tax

    1051389099931

    Deductibility of legal expenses

    1051389248645

    Assessable income - Allowances

    1051389282070

    Residency

    1051389284381

    Eligible accelerator program

    1051389354502

    GST and the sale of property by a deceased estate

    1051389363887

    Foreign income

    1051389439928

    ESIC Investor entitlement to tax offset and modified CGT

    1051389563292

    Return of capital to shareholders

    1051389568515

    Early stage innovation company qualification

    1051389606581

    GST and sale of property

    1051389654358

    Early Stage Innovation Company qualification

    1051389779818

    Residency of Australia for taxation purposes

    1051389848403

    CGT - Main residence exemption

    1051389892421

    Commissioners discretion for non-commercial losses

    1051389992833

    PAYG Withholding

    1051390013749

    Voluntary payments

    1051390125451

    Assessability of income

    1051390144283

    Main residence exemption

    1051390165842

    ESIC investor entitlement

    1051390425541

    WET Producer Rebate and GST Subdivision 153-B Arrangements

    1051390520867

    Contribution to foreign superannuation fund for temporary resident employees

    1051391172985

    Am I in business for the purposes of eligibility for the lower corporate tax rate?

    1051391348347

    CGT - deceased estate - main residence

    1051391699625

    Am I in business as a farmer?

    1051391721555

    Income - interest

    1051391793120

    Early Stage Innovation Company qualification

    1051391869336

    Early stage innovation company eligibility

    1051392680279

    Sovereign Immunity

    1051395027110

    Main residence exemption

    2935010826288

    Excepted person

    3611034929588

    Compensation - lump sum payment

    4110051218684

    Lump sum insurance payment

    4140051280037

    Legal expenses

    5010048808824

    Trauma insurance payment

    5010050287817

    Primary production

    5010050611820

    Residency

    5010050684774

    Capital gain tax and lump sum payment

    5010050741890

    GST consequences of receipt of a payment and a transfer of assets under an

    1051355291165

    GST and immunotherapy vaccines and finger prick tests

    1051365241580

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

    1051365574513

    A mixed supply from a property transaction

    1051369967745

    Valuation of flexi pensions

    1051372093705

    Your Residency

    1051373107962

    Treatment of compensation payment

    1051373305339

    GST and supplies and acquisitions

    1051376629878

    Active asset

    1051376756401

    Self-Education Expenses

    1051377863881

    Deduction for increased amount of superannuation lump sum death benefit

    1051378088559

    Buy-back of mandatorily redeemable preference shares

    1051378284371

    GST and third party procured medical transport services

    1051378882422

    Rental property expenses

    1051379049230

    GST and services provided by service provider

    1051380451133

    International - residency and CGT

    1051380494883

    International - residency and CGT

    1051380546246

    Relief from substantiation - stolen tax records

    1051380705043

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

    1051380977487

    Foreign Income

    1051381315943

    Deductibility of gift to a deductible gift recipient

    1051381660327

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

    1051381830707

    Residency

    1051381902875

    Goods and services tax (GST) and supplies of lessons

    1051382550813

    Taxation issues rising from horse breeding activities

    1051383348157

    Deductions for dividends on-paid to non-resident owner

    1051383499020

    Personal Services Income

    1051383793401

    Fringe Benefits Tax

    1051383856450

    Income Tax - capital gains tax - deceased estate

    1051383906297

    GST on sale of car modified for people with disability

    1051384200747

    Early Stage Innovation Company qualification

    1051384305774

    Commissioner's discretion under section 99A of the Income Tax Assessment Act 1936

    1051384310320

    CGT - surrender of asset

    1051384351561

    Capital gains tax

    1051384398284

    Income Tax - Assessable income - other types of income - grants

    1051384426112

    GST and commercial residential premises

    1051384455904

    GST and supplies of accommodation

    1051384608321

    GST and supply of assembly and repair services to a non-resident entity

    1051384622249

    Income Tax - assessable income - income v capital

    1051384767170

    Capital gains tax - main residence - absence choice

    1051384834269

    Main Residence Exemption

    1051384862272

    Small business concessions

    1051384913778

    Goods and services tax (GST) and sale of points that are redeemable for credit

    1051385070190

    Work related expenses - Self-Education

    1051385075608

    Superannuation fund for foreign residents

    1051385286261

    Superannuation fund for foreign residents

    1051385358008

    Work related expenses - self education

    1051385928584

    Other health services

    1051385931361

    Capital gains tax on deceased estate distribution

    1051386165538

    Income Tax - capital gains tax - small business concessions

    1051386240996

    Capital gains tax (CGT) and the small business concessions

    1051386393245

    Small business restructure roll-over

    1051386435982

    Registration for PAYG

    1051386542991

    Residency

    1051386604629

    Small Business Restructure Rollover

    1051386808081

    Capital gains tax and deceased estate

    1051386819466

    Capital gains tax - marriage breakdown roll-over relief

    1051386832141

    Exemption from income tax, and Goods and Services Tax

    1051386945405

    Deductibility of supervision expenses

    1051386996359

    Taxability of lump sum payment

    1051387001551

    Compulsory acquisition rollover

    1051387181638

    Sale of real property and margin scheme

    1051387201557

    Self education expenses

    1051387238463

    Self-education expenses

    1051387414132

    Capital gains tax and residency for tax purposes

    1051387431140

    Income Tax - capital gains tax - Deceased estate

    1051387658258

    Capital gains tax - market value substitution

    1051387661379

    Deductibility of settlement sum paid to enter deed of release

    1051387762619

    Section 23AG of the Income Tax Assessment Act 1936

    1051388031564

    Lump sum payment in arrears tax offset

    1051388069337

    Qualification as an early stage innovation company

    1051388126888

    GST and arranging transport of animals from Australia to an overseas country

    1051388158520

    Capital gains tax and deceased estate

    1051388184368

    Commissioner's discretion - deceased estate - small business concessions

    1051388217853

    Residency of Australia for taxation purposes

    4110050507457

    Scholarship income

    4110050572414

    Income protection policy-assessable income

    7920125793799

    CGT - deceased estate - 2 year discretion

    1051357485172

    Status of the Worker

    1051359570478

    Property fringe benefits

    1051366225839

    Superannuation fund for foreign residents

    1051372980876

    Foreign income tax offsets: dividend, interest and capital gain from assets situated in the country a by a dual resident of Australia and the country A

    1051372982992

    Foreign Income Tax Offsets: dividend, interest and capital gain from assets situated in the Country A by a dual resident of Australia and the Country A

    1051374669485

    Am I in the business of letting rental properties travelling expenses

    1051376754765

    Corporate change

    1051377787219

    GST and native title

    1051381160835

    Trust income

    1051381715549

    CGT - deceased estate

    1051381835893

    The Commissioner's discretion to extend the two year period for the main residence

    1051381860563

    Capital gain - disposal of right to seek compensation

    1051382139116

    Legal expenses

    1051382190520

    Residency and source of income

    1051382815017

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

    1051382863699

    Amendment to trust vesting date

    1051382864056

    Amendment to trust vesting date

    1051382864316

    Amendment to trust vesting date

    1051382864530

    Amendment to trust vesting date

    1051382864754

    Amendment to trust vesting date

    1051382998502

    Residency

    1051383000487

    Pay As You Go (PAYG) withholding

    1051383204625

    Are bank accounts input taxed for GST purposes?

    1051383403868

    Non-commercial losses and the Commissioner's discretion

    1051383543418

    GST and sale of property

    1051383823715

    Receipts' versus 'earnings' method of accounting for income for tax purposes

    1051384177067

    Supply of a going concern

    1051384302415

    Income Tax - capital gains tax - deceased estate

    1051384387143

    Fringe benefits tax (FBT) - benefits provided to employee of a religious institution

    1051384394964

    Capital gains tax - deceased estate

    1051384599692

    GST treatment of a super yacht timeshare scheme

    1051384869306

    Residency

    1051384877980

    Residency

    1051384990064

    CGT - small business concessions - 15 year exemption

    1051385079915

    Capital gains tax - subdivision - development - capital vs income

    1051385206161

    Main residence exemption

    1051385428609

    Non-commercial losses and the Commissioner's discretion

    1051385449664

    Variation Construction Costs

    1051385727712

    Capital gains tax - deceased estate (two year discretion)

    1051385798748

    Income earned as a locally engaged staff

    1051386401968

    Assessability of income

    1051386582671

    International - residency - leaving Australia

    1051386825966

    Capital gains tax

    1051355043714

    GST and frozen food products

    1051357416519

    Division 50 of the ITAA 1997

    1051360816016

    Concessional contributions

    1051360941185

    Deductibility of meal expenses

    1051360970480

    Your foreign sourced income is exempt from Australia for tax purposes

    1051361554500

    Capital gains tax

    1051362459204

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

    1051364596775

    Am I in business? - holiday accommodation - letting of residential properties

    1051366511412

    Product classification

    1051366699168

    Permanent establishments under double tax agreements

    1051367062349

    Same business test

    1051371638124

    Non-commercial losses

    1051372952876

    Hobby or business - buying and selling antiques and collectables

    1051374632417

    CGT - SBC - 15-year exemption

    1051374714181

    Sale of a going concern

    1051376054839

    Capital gains tax - deceased estates

    1051377219430

    Capital gains tax (CGT) - CGT events - CGT event A1 - disposal of a CGT asset

    1051378338967

    CGT - Deceased estate - Main residence exemption - 2 year extension

    1051378760698

    GST and the margin scheme

    1051378832211

    Capital gains tax and deceased estate

    1051379594649

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

    1051379638999

    Self-education expenses

    1051380260785

    Early stage innovation company status

    1051380805468

    Goods and services tax (GST) and the sale of residential premises and supplies of accommodation

    1051380839375

    Income Tax - deceased estate - pre-CGT property

    1051381343229

    PAYG withholding amounts - distributions of commercialisation revenue

    1051381682434

    Company under administration - Income Tax and GST implications of payments to creditors

    1051381684787

    CGT event K6, subdivision 124-E roll-over relief and the liquidator's distribution

    1051381729907

    Non-commercial losses

    1051381809068

    Meal expenses

    1051381908688

    Capital gains tax - small business concessions - 15 year exemption

    1051382122973

    Capital gains tax and a deceased estate

    1051382159529

    Capital gain tax - deceased estates

    1051382228581

    Income - assessability of medical trial payments

    1051382421151

    GST and supply of online job advertising board services to non-residents

    1051382455568

    Tax on payment to Au Pair

    1051382466414

    Residency for taxation purposes

    1051382705398

    GST and supply of consultancy services to non-residents

    1051382735472

    Income Tax - capital gains tax- CGT events - CGT event a1 - disposal of a CGT asset

    1051382744020

    GST on the importation of precious metals

    1051382761327

    CGT - small business concessions

    1051382860905

    Main residence exemption

    1051382910531

    Charities - deductible gift recipient - tax deductible gifts

    1051382972513

    Deduction for interest on loan of funds by property investor trustee on-lent to unit holder

    1051383269226

    Residency

    1051383282365

    Small business concessions

    1051383308873

    Goods and services tax (GST) and a supply of consultancy services to a non-resident

    1051383375109

    GST and input tax credit entitlement

    1051383830130

    Main residence exemption

    1051383958037

    Early stage innovation company qualification

    1051395225110

    Are statutory rights commodities for the purposes of section 117(1)(a) and section

    5010049927546

    Capital gains tax- deceased estate

    5010050600776

    Lump sum insurance payment

    1051360959074

    Re-paid compensation

    1051362209899

    Work related expenses

    1051362597478

    Income Tax - deductions - rental property expenses - travel expenses?

    1051363437435

    Repairs undertaken in a commercial rental property

    1051364950193

    Self-managed superannuation fund (SMSF) residency

    1051371913111

    CGT - deceased estate - main residence exemption - 2 year extension

    1051371957611

    Foreign source income and Medicare levy surcharge

    1051372545582

    Subdivision of land and main residence exemption

    1051373231252

    Non-commercial losses and the Commissioner's discretion

    1051373232193

    Non-commercial losses and the Commissioner's discretion

    1051374439181

    Income Tax - consolidations and Division 7a

    1051374594925

    Apportionment of input tax credits

    1051375889025

    Self-education expenses

    1051376115126

    Goods and services tax (GST) and sale of loose leaf tea products (products)

    1051376237885

    FBT Car benefit

    1051376557151

    Work related expenses: self-education

    1051377691658

    Deductibility of interest accrued on a line of credit used to make interest only repayments

    1051377949028

    Early stage investors offset

    1051378023792

    Assessability of a government grant to fund development of a new production line

    1051378123906

    Surrender of lease and 'make good' payment

    1051378133771

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

    1051378145873

    Small business concessions

    1051378361933

    GST and on-charged costs

    1051378382852

    GST treatment of a proposed sale

    1051378404462

    GST and supply of plant products

    1051378422593

    Compulsory acquisition rollover

    1051378503235

    Rental expenses

    1051378600242

    Goods and services tax (GST) and supply of IT support services to non-resident

    1051378675150

    GST and sale of a going concern

    1051378693009

    Early stage investors offset

    1051378831403

    Private ruling - income tax - exemption from income tax

    1051378885012

    Treating a fund-raising event as input taxed

    1051378963239

    Main residence exemption

    1051379104649

    Residency

    1051379273036

    Foreign exchange rules

    1051379313462

    GST classification of a powdered health blend

    1051379330772

    Compensation Work Related

    1051379354116

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

    1051379398752

    GST and export goods

    1051379428735

    Publishing expenses

    1051380167254

    Living away from home allowance and starting a separate 12 month period

    1051380177967

    Residency

    1051380199470

    Small business active asset test

    1051380223624

    Residency

    1051380298938

    Capital gains tax and deceased estate

    1051380469580

    GST and supply of referral services

    1051380497139

    Income Tax - assessable income - carrying on a business

    1051380597794

    Capital gains tax and a deceased estate

    1051380617184

    Deductions for interest expenses

    1051380644454

    Early stage innovation company qualification

    1051380720782

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

    1051380725985

    Exempt entities - state and territory bodies - special conditions

    1051380797787

    Application of a CGT event K6, Subdivision 124-E roll-over relief and the liquidator's

    1051380830287

    Farm management deposit

    1051380837775

    Early stage investors offset

    1051380859233

    Trust - debt forgiveness

    1051381246358

    Settlement sum - unfair dismissal - motor vehicle accident claim

    1051381282185

    International - residency

    1051381335885

    Self-education expenses

    1051381529112

    Residency

    1051381540586

    Residency

    1051381564800

    Adoption of foreign income year basis for returning foreign income

    1051381733167

    Capital gain tax-replacement asset-extension of time

    1051381869940

    Entering into a written agreement under subsection 135X(3) of the FBTAA1986

    1051381888938

    Residency

    1051382077404

    Subdivision and sale of property

    1051382097391

    Residency and double tax agreements

    1051382104751

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

    1051382109438

    Main residence exemption

    1051382379178

    Main residence exemption

    1051386419266

    Fixed entitlements

    4120047004692

    Compensation - lump sum payment - workplace injury - permanent impairment

    4120047838214

    Capital gains tax - deceased estates

    4140043374519

    Goods and Services Tax (GST) and the GST registration thresholds

    4140049899504

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

    5010046429529

    Rental property - travel expenses

    5010047419401

    Foreign investment policy

    5010048179015

    Subject: Am I in business boat charter

    5010048848624

    Self-education expenses

    5010049180663

    Income Tax Assessment Act 1997 Division 40

    5010049757637

    Company employee travel

    5010050015824

    Land Tax in arrears

    5010050051742

    Capital gains tax - deceased estate

    5010050065720

    Income Tax - assessable income - business and professional income - carrying on a business

    5010050111205

    Capital gain tax- deceased estate

    5010050245433

    Lump sum compensation payment

    5010050570462

    Does the proposed amendment to the deed result in the creation of a new trust?

    7910123348729

    Lump sum payment

    7920125835754

    Rental property interest expenses

    1051235012902

    Fuel tax credits

    1051277608026

    International issues -foreign entities - foreign superannuation funds

    1051323543965

    Section 128F withholding tax exemption

    1051334892088

    Self-education expenses

    1051335471538

    Restructure of retirement village business and availability of rollovers on transfers

    1051340362042

    Superannuation contributions

    1051341415902

    Rental property - travel expenses

    1051341970628

    Main residence-lease-deduction-apportionment

    1051346263046

    CGT on the sale of a jointly owned property

    1051348959567

    Redundancy Payment

    1051348994495

    Death Benefit- Interdependency

    1051350327237

    Transfer balance cap

    1051350370752

    GST and fees related to searching, copying, allowing access to information in a register

    1051351130385

    Subdivision and sale of land

    1051354292424

    Income Tax - deductions - rental property expenses - travel expenses?

    1051354672906

    CGT-small business concessions-deceased's estate

    1051355019576

    Capital gains tax - cost base - partial main residence exemption

    1051357026460

    Applicable Fund Earning

    1051357031574

    Application of Division 250 of the Income Tax Assessment Act 1997 (ITAA 1997) to the lease of certain electricity distribution assets

    1051357064842

    Permanent and partial disability lump sum payment - employment termination payment

    1051359331886

    Residency and compensation

    1051360388326

    Carrying on a business of providing short stay accommodation

    1051361817120

    Death benefit

    1051362144448

    Eligible investment business

    1051362593538

    Assessable income - Income protection lump sum payment

    1051363300828

    Am I conducting a business and the deductibility of capital expenses

    1051364014265

    Self education expenses

    1051364353074

    Capital gains tax - air rights

    1051364837126

    Residency

    1051364846170

    Exempt Income - Scholarship

    1051364850749

    Work Related Deductions

    1051364858227

    Non-commercial losses - horse breeding

    1051364863919

    Assessability of income

    1051365004085

    Residency

    1051365570173

    Corporate limited partnership and controlled foreign company

    1051365672169

    Capital gains tax (CGT) - deceased estate - two year extension

    1051365762462

    Early stage innovation company

    1051366042669

    Net medical expenses tax offset

    1051366732366

    Self-education expenses - executive master of business administration

    1051366833908

    Sale of a property GST-free as a supply of a going concern

    1051367257679

    Company tax rates

    1051367528344

    Self-education expenses

    1051367805902

    Rental - income - boarder - non-commercial arrangement

    1051368016858

    Share buy-back

    1051368142446

    Work related expenses

    1051368199252

    Compensation payment

    1051368203324

    Capital gains tax

    1051368340095

    GST and electronic adjustable bed bases with optional mattresses

    1051368369281

    Death benefit dependant - interdependency relationship

    1051368429088

    Death benefit dependant - interdependency relationship

    1051368476592

    Residency

    1051368491179

    Ordinary time earnings ('OTE') for casual employees

    1051368620285

    Capital gains tax (CGT) - replacement asset roll-over - Commissioner's discretion

    1051368621126

    CGT - Deceased estate - Main residence exemption - 2 year extension

    1051368909790

    Withholding from royalties paid to foreign residents

    1051368955587

    Early Stage Innovation Company status

    1051369023293

    Work related expenses

    1051369042294

    FBT exemption - portable electronic device

    1051369174393

    Foreign income tax offsets

    1051369196715

    rollover- compulsory acquisition

    1051369205428

    Capital gains tax and maximum net asset value test

    1051369225815

    Distribution received from Company A

    1051369252990

    Capital gains tax - capital loss

    1051369294712

    Capital gains tax and maximum net asset value test

    1051369300195

    Managed Investment Trust provisions

    1051369351750

    Residency

    1051369452818

    International issues - foreign entities - superannuation fund for foreign residents

    1051369487864

    Work related expenses - self education

    1051369504515

    Early stage innovation company qualification

    1051369536364

    GST and requirement to register

    1051369696418

    Small Business Concessions

    1051369718817

    Input tax credits entitlement for acquisitions relating to making financial supplies

    1051369736795

    Carrying on a business of student accommodation - capital gains tax

    1051369799803

    Main residence exemption

    1051369855322

    Fringe benefits tax - car parking fringe benefit - commercial parking station

    1051369914100

    Fringe benefits tax: car fringe benefits and home to work travel

    1051370184847

    GST and the supply of whipped cream chargers (products)

    1051370226237

    Capital gains tax - extension of time to obtain replacement asset

    1051370422997

    Capital gains tax - small business concessions - extension of time

    1051370502425

    Division 149 of the Income Tax Assessment Act 1997

    1051370535144

    Residency - departing Australia

    1051370667305

    Income tax exemption status

    1051370684293

    Sovereign immunity

    1051370863536

    Capital gains tax

    1051370992214

    Early Stage Innovation Company qualification

    1051370997855

    The Commissioner's discretion for non-commercial losses

    1051371067658

    Capital gains tax - main residence - overseas dwelling acquired from deceased estate

    1051371273609

    Lump Sum Redemption Payment

    1051371281647

    GST and the supply of skin care product (product)

    1051371320301

    Non-commercial losses and the Commissioner's discretion

    1051371353471

    Compensation

    1051371358281

    GST and the construction and sale of property

    1051371387859

    Beneficial Ownership

    1051371402351

    GST and supply of food

    1051371436391

    Main residence exemption

    1051371486044

    Residency - Departing Australia

    1051371624815

    X Employee share scheme deferred taxing point

    1051371655752

    Capital gains tax

    1051371901551

    Capital gains tax - acquisition - disposal

    1051371929471

    Genuine redundancy

    1051371971175

    Concessional contributions

    1051371972003

    PAYG Withholding - Employee V Contractor

    1051372085147

    Capital gains tax - calculation of assets cost base

    1051372134770

    CGT- SBC - Active asset test - 15 year concession

    1051372180674

    The Commissioner's discretion to extend the two year period for a main residence exemption on a property inherited through a deceased estate

    1051372224635

    Income Protection- lump sum payment- settlement

    1051372288022

    GST and supply of services to a non-resident

    1051372351213

    Capital gains tax - deceased estate -- main residence exemption

    1051372423469

    Non-commercial loses relating to the growing of avocados

    1051372495203

    Personal superannuation contribution

    1051372521635

    Residency

    1051372586921

    GST and supply of medical services under agreement

    1051372592187

    Goods and services tax (GST) and supplies of lessons

    1051372597195

    Capital gains tax and deceased estate

    1051372656837

    Recoupment of losses

    1051372681312

    Early Stage Innovation Company qualification

    1051372799220

    GST and supply of frozen fruit product

    1051372887709

    Exempt current pension income

    1051372901857

    GST and small-scale technology certificates

    1051372947720

    Sovereign Immunity

    1051372994490

    Applicability of the Principle of Mutuality

    1051372995464

    Assessability of your lump sum compensation payment

    1051373005265

    Residency

    1051373041956

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

    1051373070355

    Capital gains tax and main residence

    1051373095916

    Self-education expenses

    1051373096568

    Legal expenses

    1051373106125

    CGT- extension of time

    1051373204859

    Foreign income - 23AG exemption

    1051373271958

    Deductions on interest of money borrowed to pay taxation obligations

    1051373273730

    Fringe benefits tax - tax-exempt body entertainment benefits and exempt benefits

    1051373410433

    Foreign superannuation fund

    1051373526303

    Deceased estate - testamentary trust - excepted trust income - minor beneficiaries

    1051373629938

    Home office and work expenses

    1051373630342

    Capital gains tax

    1051373752241

    Income tax exempt entity

    1051373786278

    Early Stage Innovation Company qualification

    1051373879450

    Fringe benefits tax rebate

    1051373879596

    Commissioner's discretion

    1051373889978

    CGT - deceased estate - main residence

    1051373896926

    Income Tax - assessable income - interest income - interest income from joint bank account

    1051373919675

    International - residency - arriving in Australia

    1051373998727

    Capital gains tax and deceased estate

    1051374089783

    CGT - Deceased Estate

    1051374089887

    Residency for tax purposes

    1051374090535

    Ride-sourcing

    1051374159868

    Capital gains tax

    1051374195108

    Fringe benefits tax and housing benefits

    1051374261992

    Commissioner's Discretion under section 99A of the Income Tax Assessment Act 1936

    1051374277781

    Capital gains tax (CGT) - deceased estate - two year discretion

    1051374342014

    Goods and services tax - sale of a going concern

    1051374429952

    Lump sum payment, total permanent disability

    1051374449323

    The main residence exemption

    1051374512618

    Residency - Departing Australia

    1051374535786

    Capital gains tax and deceased estate

    1051374624362

    Entitlement to the early stage investors offset

    1051374663081

    CGT - Deceased Estate

    1051374743142

    Compensation payment - income protection insurance - assessability - cost base of a right to seek compensation

    1051374807996

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

    1051374891318

    Foreign life policy

    1051374902981

    Capital gains and deceased estate

    1051374938930

    GST and supply of X as GST-free supply

    1051374951699

    GST and the supply of education course (the course)

    1051375159619

    GST-free supplies treated as taxable, but GST not passed on

    105137529852

    International issues - other

    1051375303617

    Capital gains tax concessions for small business and in-specie contributions

    1051375490573

    GST and early release of deposit

    1051375758903

    Assessable income

    1051375761371

    CGT - timing of event

    1051375772318

    GST and agency relationships

    1051375780067

    Non-commercial loss income requirement

    1051375875109

    Non-commercial losses and the Commissioner's discretion

    1051375942623

    Deceased estate and Commissioner's discretion

    1051376043574

    GST and property

    1051376052908

    Interest expense

    1051376053563

    Work related expenses - accommodation, meal and incidentals

    1051376116707

    Early Stage Innovation Company eligibility

    1051376130089

    Fringe benefits tax - expense payment fringe benefit - otherwise deductible rule

    1051376342174

    Small business 15-year exemption

    1051376421505

    Superannuation death benefits

    1051376428100

    Withholding obligations for trust distributions

    1051376435509

    Lump Sum Insurance Payment

    1051376491616

    Residency and Foreign Source Income

    1051376515206

    Main residence exemption

    1051376542758

    UK Private Pension

    1051376546614

    Early Stage Innovation Company status

    1051376687105

    Goods and services tax (GST) and the sale of residential premises and supplies of accommodation

    1051376724623

    Accessing capital gains tax (CGT) small business relief

    1051376765864

    Residency - Departing Australia

    1051376810755

    Residency - Departing Australia

    1051376824577

    Amending a trust vesting date

    1051376851730

    Assessable income - remuneration package - special payment

    1051377013358

    Trust-capital gains tax-non-resident beneficiary

    1051377176349

    Assessability of your lump sum compensation payment

    1051377380550

    Capital gains tax, deceased estate 2 year discretion

    1051377429467

    Residency for Tax Purposes

    1051377543599

    Capital gains tax (CGT) and receipt of compensation

    1051377551871

    Small business roll-over extension of time past the 2 years

    1051299379693

    Superannuation

    1051305979343

    Capital gains tax (CGT) Small Business replacement asset rollover

    1051316759402

    Superannuation guarantee liability

    1051321681053

    GST treatment of goods exported from Australia

    1051329304286

    Assessable income - government grant

    1051336087890

    Assessability of fishing rights leasing fees

    1051342531047

    Goods and services tax (GST) and property subdivision

    1051346325401

    Am I in business - money lending

    1051347782913

    GST and special education courses

    1051347801962

    Am I in business - money lending

    1051348907243

    Early Stage Innovation Company entitlement to offset

    1051349028049

    Income Tax - Exempt income

    1051349349467

    GST and mixed supply of cookie mix and confectionery

    1051350195515

    Small business capital gains tax concessions active asset test

    1051350320765

    GST and sale of vacant land

    1051350664313

    Capital gains tax, Major improvements to pre CGT asset

    1051351067681

    International issues - foreign entities - foreign superannuation funds

    1051351626886

    A partnership that carries on business

    1051351729242

    CGT disposal of overseas property

    1051352064871

    Eligibility to self-assess as tax exempt

    1051352077989

    Capital gains tax, deceased estate, 2 year discretion

    1051352129719

    Goods and services tax and the sale of subdivided land

    1051352152665

    Commissioner's Discretion to extend the 2 year period

    1051352972209

    Capital gains tax - Commissioner's discretion

    1051353639661

    Income Tax - Deceased Estate -Trust Income - Present entitlement

    1051353675758

    Employee Share Scheme

    1051353678893

    Employee Share Scheme

    1051354350923

    Residency

    1051354438517

    Employer Termination Payments (ETP)

    1051354635978

    Amending the beneficiaries of the trust

    1051354882115

    Withholding tax in relation to electricity generators

    1051355898135

    Transfer of company shares

    1051356388856

    Liability to withholding tax on interest and/or dividend income

    1051356688793

    The Commissioner's discretion to extend the two year time limit to dispose of an inherited dwelling

    1051356837465

    Residency

    1051357002435

    Employee Incentive Plan - Employee Share Trust

    1051357491416

    GST on the sale of real property

    1051358264235

    Claiming a deduction for the removal of Asbestos and Formaldehyde material

    1051358272426

    Main residence exemption for deceased estate

    1051358485465

    Income Tax - gifts and voluntary payments

    1051358674619

    Excepted Trust Income

    1051358844544

    Entitlement to reduced input tax credits

    1051359126312

    Fringe benefits tax - Car Benefits

    1051359433778

    Self Education Expenses

    1051359618142

    Subdivision of the main residence and the main residence exemption

    1051359854339

    Personal superannuation contributions

    1051359856017

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

    1051359861634

    Capital gains tax

    1051360009642

    Capital gains tax

    1051360447568

    Capital gains tax

    1051360667331

    Land subdivision

    1051360671520

    GST and supply made to a non-resident company

    1051360768999

    Travel expenses and allowances

    1051360872178

    Rental properties - Am I in business?

    1051360913750

    Foreign sourced income - pension

    1051361053693

    Legal Expenses

    1051361062712

    Capital gains tax - deceased estate - main residence - EOT

    1051361116080

    Income Tax: Capital Gains Tax: CGT events: CGT events E1 to E9 - trusts

    1051361116457

    Capital gains tax (CGT) replacement asset roll-over

    1051361136295

    Section 30-15 Deductible Gift Recipient (DGR) registration

    1051361481124

    GST and new residential premises

    1051361576919

    Concessional contributions

    1051361601202

    Concessional contributions

    1051361627139

    Concessional contributions

    1051361635859

    Assessability of trauma recovery benefit payments

    1051361653708

    Rental property expenses

    1051361660087

    Concessional contributions

    1051361677155

    Trust losses and franking credits

    1051361724539

    Death Benefit Taxation

    1051361739867

    Pre-capital gains tax asset exemptions

    1051361741021

    Pre-capital gains tax asset exemptions

    1051361741758

    Pre-capital gains tax asset exemptions

    1051361816656

    Income Tax exempt status

    1051361820407

    Personal Services Income (PSI)

    1051361891280

    Early Stage Innovation Company qualification

    1051361949547

    Fringe benefits tax

    1051361986624

    Investor Eligibility to the tax incentives for investing in a qualifying Early Stage Innovation Company

    1051362040141

    Capital gains tax - amalgamation of titles

    1051362122828

    Meaning of public trading trust within section 102R of the Income Tax Assessment Act

    1051362124548

    Capital gains tax - Main Residence.

    1051362159627

    Capital gains tax - amalgamation of titles

    1051362189649

    Disposal of a CGT asset

    1051362448176

    GST and supply of arbitration services to a non-resident

    1051362448890

    Residency

    1051362474745

    Self-Education

    1051362625997

    Travel expenses

    1051362658421

    Self-education expenses

    1051362749545

    Residency - Departing Australia

    1051362984544

    Early Stage Innovation Company

    1051362993605

    Rental property expenses

    1051363097542

    Small business capital gains tax concessions - replacement asset -

    1051363101130

    Small business concessions

    1051363133369

    Lump sum payment for compensation

    1051363165725

    Exempt foreign employment income - 23AG

    1051363226132

    GST: supply and installation of tactiles

    1051363287166

    CGT events

    1051363311609

    Lump sum payment in arrears - eligible income

    1051363379150

    FBT - otherwise deductible rule

    1051363450016

    Residency - departing Australia

    1051363451551

    FBT - otherwise deductible rule

    1051363461342

    FBT - otherwise deductible rule

    1051363469544

    GST and loyalty program

    1051363510722

    Losses - capital vs revenue

    1051363632176

    Income Tax: capital gains tax: CGT events: CGT events e1 to e9 - trusts

    1051363642389

    The supply of long term accommodation in commercial residential premises

    1051363659882

    Capital gains tax (CGT) asset - transfer of water access licence (wal) - consideration received - capital or revenue

    1051363739852

    Pre-CGT asset, deceased estate, commissioner's digression to extend the 2 year period

    1051363927636

    Former section 160ZZN Rollover

    1051363961087

    Work related travel expenses - co existing work places

    1051363969114

    Car parking benefits

    1051364086827

    Active Asset – share farming

    1051364153672

    GST and the sale of vacant land

    1051364166131

    Active Asset – Share farming

    1051364250423

    Income tax ~~ Capital allowances ~~ Depreciation ~~ Other

    1051364340875

    Sale of farmland

    1051364389234

    Capital gains tax - dwelling acquired from deceased estate - main residence exemption - Commissioner's discretion - extension to two year time limit

    1051364702908

    GST and the subdivision and sale of land

    1051364716100

    CGT - SBC - deceased estate - extension of time

    1051364761514

    Non-commercial losses

    1051365152040

    Assessability of your lump sum compensation payment

    1051365238005

    Non-commercial losses and the Commissioner's discretion

    1051365365414

    Rental Property - deductions

    1051365958328

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

    1051365985932

    CGT - Trust resettlement

    1051366139054

    Money lending and bad debts

    1051366314246

    International Issues

    1051366335701

    Self-education expenses

    1051366691226

    Property Development - Income vs Capital and GST registration

    1051366830743

    Early Stage Innovation Company

    1051366881580

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

    1051366883408

    Early Stage Innovation Company qualification

    1051366939123

    Small business concessions

    1051367046363

    Residency

    1051367199063

    Capital gains tax

    1051367238821

    Am I in business - Share trading

    1051367430852

    Compensation payments

    1051367436298

    Non-commercial losses and the Commissioner's discretion

    1051367564759

    Business income

    1051367584211

    Residency

    1051367857226

    International - salary - bonus - country Y double tax agreement (DTA)

    1051367990820

    Capital gains tax - main residence exemption

    1051368239844

    Capital gains tax

    1051368240972

    Capital gains tax - Extension of time to make a choice to apply the small business concession retirement exemption

    1051368458429

    Assessability of your lump sum compensation payment

    1051373101857

    Eligibility for Division 43 deductions

    1051374478157

    Commissioner's Discretion- lead time

    4110048579823

    Capital gains tax - two year main residence extension

    4120044158286

    Small business CGT concessions

    4120046590462

    Lump sum compensation payment - workplace injury

    4140046759829

    Small business concessions

    5010048796894

    Residency - departing Australia

    5010049065765

    Main residence exemption for deceased estate

    5010049530107

    Legal expenses

    7910122969382

    Currency - Capital Gains

      Last modified: 10 Oct 2019QC 27160