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  • Private Binding Rulings

    Autumn list of Private Binding Rulings

    File ID

    File Title

    1051210051307

    GST and the supply of going concerns

    1051524850965

    Non concessional contributions and CGT small business concessions

    1051540887037

    FBT otherwise deductible rule and provision of transport to employees working in remote location

    1051560119930

    Death benefits

    1051590802966

    Application of mutuality principle

    1051602631320

    Employee share scheme

    1051609689033

    Deductions - legal expenses

    1051611558285

    Fringe benefits tax - meal allowance FIFO/DIDO employees

    1051614180729

    Assessable income of an employee share trust

    1051614264197

    Development leases

    1051621411653

    GST and long term leases

    1051622186582

    GST and consideration

    1051622195023

    GST and consideration

    1051625233773

    GST and out of court settlement/orders

    1051629523172

    Travel and accommodation benefits to employees deployed overseas

    1051632959991

    GST and long term leases

    1051635222200

    Tier 1 capital raising

    1051635477438

    CGT – pre CGT assets; majority underlying interests

    1051636854902

    University course fees - self education - casual employee

    1051210051307

    GST and the supply of going concerns

    1051638571708

    Capital raising

    1051640423484

    Foreign superfund - withholding tax exemption

    1051641949998

    Taxation treatment of compensation

    1051643191927

    Is the employer a public hospital for the purposes of the FBT capping thresholds

    1051647467804

    Employee share scheme

    1051649459611

    GST and supply of services to a non-resident company

    1051650635436

    Conduit foreign income

    1051650951586

    GST and the margin scheme

    1051651655038

    Non commercial supplies of accommodation

    1051651673721

    GST and ingredients for beverages

    1051652823854

    Exercise of the discretion in subsection 328-125(6) of the Income Tax Assessment Act 1997 (ITAA 1997)

    1051652836420

    GST and nutritional supplements

    1051654876900

    Compensation

    1051655998543

    Compensation

    1051659790916

    Genuine redundancy payments

    1051660127681

    Disposal of assets

    1051660141398

    Sovereign immunity and the transitional measures

    1051662345505

    Lump sum payment(s) from a foreign retirement fund

    1051662765043

    Early stage innovation company

    1051663086689

    Employee share scheme

    1051663111307

    Employee share scheme

    1051663548637

    Assessable income - fellowship grant

    1051664465604

    Work related deductions

    1051666663988

    Rental property expenses - initial repairs

    1051667278289

    Capital gains tax

    1051667775532

    Lump sum payment paid pursuant to section 56 and 58 of the Return to Work Act (State A) (RWA)

    1051669817991

    Employment termination payment and personal injuries

    1051670061821

    Commissioner's discretion for non commercial losses

    1051670540056

    Creditable acquisitions

    1051670954247

    Cryptocurrency

    1051671246166

    Lump sum payments received from foreign superannuation funds

    1051671879338

    Commissioner's discretion for non commercial losses

    1051673027807

    Compensation payment - breach of privacy

    1051673575091

    The Commissioner's discretion in relation to the non commercial losses

    1051675018968

    Interdependency

    1051675555446

    Sovereign immunity

    1051677414164

    GST and meaning of 'Commonwealth, a State or Territory'

    1051677810677

    Capital gains tax and deceased estate

    1051678028722

    Employee share scheme

    1051678283647

    Subdivision 126-B of the Income Tax Assessment Act 1997

    1051678601163

    Commissioner's Discretion for non-commercial losses

    1051679116718

    Capital gains tax and deceased estate

    1051679832373

    Deductions - relocation allowance

    1051680049853

    Employee share scheme

    1051680329712

    Employee share scheme

    1051680906217

    Residency - departing Australia

    1051680932302

    Fuel tax credits

    1051681000761

    Terminating value of goodwill from tax consolidated group

    1051681008385

    Self education expenses

    1051681223393

    Claiming deductions while on paid research leave

    1051681323552

    Goods and services tax (GST) and supply of public relations services

    1051681352886

    Sovereign immunity

    1051681591212

    GST input tax credits

    1051681739752

    Income tax - assessable income - lump sum compensation payment

    1051682162526

    Non commercial business losses and the Commissioner's discretion

    1051682262496

    GST and the sale of commercial property

    1051682548762

    Medicare levy

    1051682619019

    Sovereign immunity and the transitional measures

    1051682685199

    Capital gains tax - Extension of time to acquire a replacement asset

    1051682799505

    Superannuation fund for foreign residents

    1051682832430

    Eligibility to apply the margin scheme

    1051683067548

    Income tax and fringe benefits tax - community service organisation

    1051683127650

    Capital gains tax - deceased estate - two year discretion

    1051683154102

    GST and rental accommodation

    1051683868305

    Marriage breakdown

    1051683921023

    Capital gains tax - subdivision - income v capital

    1051683937721

    Work related expenses

    1051683995545

    Capital gains tax - deceased estate - main residence exemption

    1051684036150

    Development Leases

    1051684124171

    Goods and services tax (GST), childcare services and GST turnover

    1051684235968

    Small Business CGT Concessions

    1051684386208

    Income - assessable prize

    1051684397018

    Residency - departing Australia

    1051684606016

    Sovereign immunity

    1051684755558

    Income tax - assessable income - lump sum compensation payment

    1051684915605

    Fringe benefits tax - exemption of benefits to a religious practitioner

    1051684960064

    Deceased estate

    1051685053555

    Legal expenses

    1051685296727

    Rental deductions

    1051685365536

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

    1051685397187

    Capital gains tax - deceased estate - two year discretion

    1051685483488

    Employee share scheme

    1051685557049

    Small business concessions

    1051685604861

    Work related expenses

    1051686211340

    Liquidator distribution

    1051686520202

    Capital gains tax - Commissioner's discretion to extend the two year period to dispose of an inherited property

    1051686767372

    Body corporate expenses

    1051686770597

    Income tax

    1051686894207

    Temporary residency, distributions from a foreign trust and gifts

    1051687054478

    Income tax - capital gains tax - capital v revenue classification - asset sale

    1051687294456

    Capital gains tax - deceased estate - extending the two year time period

    1051687834861

    Public trading trusts

    1051687837993

    Residency

    1051687898609

    Work related self education expenses

    1051688109376

    Commissioner's discretion for non commercial losses

    1051688113114

    Capital gains tax exemption (main residence)

    1051688141263

    CGT - Deceased estate - absence rule

    1051688195067

    Non commercial losses - Commissioner's discretion - special circumstances

    1051688337281

    Goods and services tax (GST) and food classification

    1051688339534

    Fringe benefits tax - novated lease - subscription agreements

    1051688363363

    GST and appropriations

    1051688496043

    Small business restructure

    1051688563918

    Subject: Income tax: tax incentive for early stage investors

    1051688616543

    CGT on property being a pre CGT asset on the date of entering into the contract of sale

    1051688716004

    Legal expenses

    1051688717792

    Occupancy expenses

    1051688936624

    Residency for taxation purposes

    1051689032814

    Income tax - assessable income - non assessable non exempt - distributions on foreign investments

    1051689037231

    Self education expenses

    1051689053593

    Capital proceeds

    1051689068136

    Assessability of a gift

    1051689099424

    Non commercial losses - Commissioner's discretion

    1051689399598

    Excise - definition of beer

    1051689405773

    Capital gains tax

    1051689480047

    GST and supply of services to a non resident

    1051689651095

    Capital gains tax - small business concessions - deceased estate - extension of time

    1051689724260

    Work related legal expenses

    1051689779749

    Employee share scheme - ESS deferred taxing point

    1051689884554

    GST on car parts and accessories

    1051689898123

    Commissioners discretion to extend two year exemption period

    1051689978982

    GST classification of food

    1051690232359

    Income - assessable - crisis benefit payment

    1051690270640

    Early stage innovation company status

    1051690341893

    Capital gains tax - replacement asset extension of time

    1051690350334

    GST and supplies of care in a third party arrangement

    1051690441247

    Rental property deductions - repairs vs capital works

    1051690563422

    Fringe benefits tax and scholarships

    1051690595028

    Capital gains tax - subdivision - cost base

    1051690635347

    Capital gains tax and small business 15 year exemption

    1051690652793

    Withholding tax exemption: Superannuation fund for foreign residents

    1051690779259

    FBT exemption for public hospitals

    1051691160970

    Small business concessions - extension to replacement asset period

    1051691512361

    Exercise of the Commissioners discretion under subsection 328-125(6) of the Income Tax Assessment Act 1997

    1051691602031

    Income tax exemption under 24AM of Income Tax Assessment Act 1936 - extension of private Ruling

    1051691720983

    Non commercial losses

    1051691769397

    Non commercial losses -lead time

    1051691843710

    Non resident - main residence exemption

    1051691955935

    Carried forward losses

    1051692264586

    GST and sale of Australian properties

    1051692538581

    Interest income

    1051692559559

    Income tax - capital gains tax - Commissioner's discretion to extend the two year period

    1051692916603

    Transfer of company registration

    1051692931128

    Transfer of company registration

    1051692960030

    Transfer of company registration

    1051693054037

    Income tax - lease surrender

    1051693221476

    GST the requirement to register and taxable supplies

    1051693349071

    Foreign trust distribution

    1051693361873

    GST and supply of consulting services to a non-resident

    1051693590025

    Excepted person status

    1051693642459

    Compensation payment for personal injury

    1051693803765

    Early stage innovation company

    1051693871276

    GST apportionment methodology

    1051693914172

    Early stage innovation company

    1051693954894

    Application of section 12-440 of Schedule 1 to the

    1051694131057

    Choosing a functional currency

    1051694175099

    Cryptocurrency – non-fungible tokens

    1051694231456

    GST and the non commercial activities of a charity

    1051694250928

    CGT on the disposal of a property to a beneficially entitled relation

    1051694278059

    Income tax - capital gains tax - small land subdivision - capital vs revenue

    1051694328916

    Capital gains tax

    1051695207238

    Deductibility of lease payments

    1051695267678

    Taxation treatment of compensation

    1051695295532

    Deductibility of sublease payments

    1051695389022

    Debt/equity rule

    1051695484984

    Non commercial losses - Commissioner's discretion

    1051695496333

    Payments from an employee remuneration fund

    1051696037745

    Income tax - government payments

    1051696256784

    Capital gains tax event on changing from partnership to company

    1051696261781

    Capital gains tax - main residence exemption

    1051696453174

    GST and food classification

    1051696475765

    The subdivision and disposal of jointly owned property and the subsequent sale of one of the allotments

    1051696598589

    GST and attributing input tax credits

    1051696734669

    Disposal of land from a development and sale arrangement

    1051696867761

    Deduction and legal expenses

    1051696919017

    Pre capital gains tax property

    1051696962925

    GST on the sale of land

    1051697008824

    Discretionary trust distribution to a non resident beneficiary

    1051697479823

    Exempt fringe benefits

    1051698581477

    Small business capital gains tax concessions

    1051698724412

    Small business capital gains tax (CGT) concessions

    1051698779706

    Goods and services tax and property

    1051699107455

    Beneficial ownership - main residence exemption

    1051699162585

    Income - assessable income

    1051699291838

    Income tax - capital gains tax - small business relief - active asset test

    1051699572641

    Employee share schemes

    1051699779619

    The doctrine of set off and GST liability

    1051700183903

    Registered charity

    1051700260156

    Assessability of ex gratia payment

    1051700392119

    Early stage innovation company

    1051700437222

    Main residence exemption on a dwelling acquired from a deceased estate

    1051700552737

    GST and supply of food

    1051701005748

    Capital gains tax - small business concessions

    1051701052301

    GST and registration

    1051701247904

    Capital gains tax (CGT) - small business concessions

    1051701371301

    Small business concessions

    1051701398137

    Capital gains tax- main residence

    1051701406665

    GST and rebates

    1051701565998

    Residency

    1051701620927

    Rental property deductions

    1051701898872

    PAYG withholding

    1051702080272

    Development leases

    1051702163332

    GST and importation of precious metals

    1051702164004

    Small business rollover concession on a capital gain

    1051702208565

    Residency

    1051702217548

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

    1051702232774

    Residency of Australia for tax purposes

    1051702255673

    GST and entitlement for GST credits

    1051702488418

    Residency

    1051702495937

    Residency

    1051702520035

    Capital gains tax

    1051702652030

    Non commercial losses - Commissioner's discretion

    1051702843582

    Continuity of ownership test

    1051702850436

    Capital gains tax - transfer of assets held in trust

    1051703024094

    Self education expenses

    1051703291160

    Commissioner's discretion on non commercial losses

    1051703340686

    Grouping similar business activities for non commercial loss purposes

    1051703371552

    Interest from foreign bank account jointly held with your parent

    1051703530255

    GST and food classification

    1051703622070

    GST and unimproved land

    1051703797845

    Capital gains tax - main residence exemption

    1051703922248

    Non commercial losses - Commissioner's discretion - special circumstances

    1051703956051

    Residency

    1051703999847

    Income tax - exempt income - community service

    1051704058674

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

    1051704237404

    Residency

    1051704372286

    Early stage innovation company qualification

    1051704475986

    Residency

    1051704483271

    Franking tax offsets

    1051704617499

    Capital gains tax and deceased estate

    1051704643886

    Commissioner's discretion to extend the two year period

    1051704657484

    Commissioner's discretion to extend the two year period

    1051704728273

    Residency

    1051704803800

    CGT - Main residence

    1051704902339

    Residency

    1051705064178

    Non commercial losses - Commissioner's discretion - special circumstances

    1051705071473

    GST and sale of goods to be exported from Australia

    1051705079604

    Residency and main residence exemption

    1051705161185

    Early stage innovation company

    1051705234769

    Employee share schemes

    1051705235600

    Section 99 Discretion

    1051705235999

    Creation of a new stapled structure

    1051705337394

    Characterisation of an overseas entity

    1051705432483

    Superannuation fund for foreign residents

    1051705452698

    Residency

    1051705500757

    Commissioner's discretion to extend the two year period

    1051705561372

    Residency for tax purposes

    1051705660856

    GST liability and entitlement to GST credit

    1051705695948

    Small business restructure rollover

    1051705735585

    Foreign pension

    1051705762397

    Residency

    1051705858445

    Extension of time to access small business concessions

    1051705944220

    Division 7A loans of deceased shareholder

    1051705980846

    Contracts for difference (CFD) trading gains and losses

    1051706020672

    Capital gains tax

    1051706047015

    Property - CGT - income v capital

    1051706053820

    Residency

    1051706079893

    Taxation of employment income

    1051706127621

    Income tax - assessable income - residency - ordinary concept of residence

    1051706127650

    Residency

    1051706172551

    Commissioner's discretion

    1051706196531

    Capital gains tax - deceased estates - main residence

    1051706431575

    Superannuation fund for foreign residents

    1051706435522

    GST free sale of a going concern

    1051706779534

    GST consequences on the payment of an allowance under labour hire service

    1051706780279

    GST and sale of vacant land

    1051706811586

    Proposed demerger

    1051706835735

    Crossed border reorganisation

    1051706906722

    Small business restructure rollover

    1051706935098

    GST and sale of vacant land

    1051707233397

    Trust resettlement

    1051707463120

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

    1051707624478

    CGT small business retirement exemption - extension of time

    1051707649513

    Income tax - payments between entities and assessable income

    1051707723390

    Early stage innovation company eligibility

    1051707750053

    Liquidator's distributions of pre CGT property

    1051707820589

    GST and food

    1051707833457

    Small business concessions

    1051707878885

    Capital gains tax asset

    1051708315669

    Deceased estate

    1051708380022

    Residency

    1051708441348

    Tax treatment of share of commercialisation income

    1051708495139

    Small business entity concessions

    1051708502937

    Residency

    1051708599189

    Foreign income

    1051708811571

    Division 7A - debt forgiveness

    1051708924640

    Capital gains tax - deceased estate

    1051709373130

    Supply of residential premises by sub lease

    1051709393796

    Lump sum in arrears tax offset

    1051709671935

    Employee share scheme

    1051709713341

    Deferral of director's payments

    1051709794233

    Capital gains tax

    1051709803248

    Expenditure incurred in connection with a lease

    1051709853131

    Non concessional contributions and CGT small business concession

    1051709955929

    Deductions for a therapy dog

    1051709996280

    Income tax - CGT - rollover

    1051710452477

    Timing of CGT event A1

    1051710466257

    Rental property expenses - repairs

    1051710727660

    Interest deductions

    1051710772607

    Legal expenses

    1051710796963

    Income tax - assessable income and capital gains tax

    1051710903524

    Capital gains tax - deceased estate

    1051710972116

    Capital gains tax event arising

    1051710983591

    Capital gains tax event arising

    1051711127608

    Succession planning - sections 177E and 177EA of the ITAA 1936

    1051711234935

    Non commercial losses - Commissioner's discretion - special circumstances

    1051711297361

    Business – short term accommodation - capital gains tax - small business concessions - active asset

    1051711576230

    The sale and leaseback transaction

    1051711694426

    Early stage innovation company

    1051711884066

    Early stage innovation company qualification

    1051712185306

    Capital gains tax - deceased estate

    1051712584392

    The application of Division 43 and Division 40 of the Income Tax Assessment Act 1997

    1051712847087

    Work related expenses

    1051713031061

    Goods and services tax and representative

    1051713152412

    Sovereign immunity

    1051713276515

    Residency

    1051713489674

    Application of Subdivisions 310-B, 310-D and 310-E of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936

    1051713498748

    Product classification - grape wine product

    1051713724189

    Early stage innovation company

    1051713726490

    Not for profit -income tax - exemption from tax

    1051713753588

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

    1051713790925

    Early stage innovation company

    1051713804399

    Section 23AG

    1051713828564

    Tax exempt entity

    1051713832055

    Commissioner's discretion

    1051713845241

    Section 23AG

    1051713890291

    Work in progress, assessable income and capital gains tax

    1051713982983

    GST and sale of new residential property

    1051714149928

    Family trust elections - family group

    1051714182321

    Income tax - small business capital gains tax concessions

    1051714225649

    GST and sale of new residential property

    1051714235063

    Eligible accelerator program

    1051714272231

    Periodic supply of leasehold interest

    1051714368272

    NCL - commissioners discretion - lead time - inventor

    1051714397697

    Income tax - CGT events E1 and E2

    1051714404304

    Application of Subdivisions 310-C and 310-E of the Income Tax Assessment 1997 and Part IVA of the Income Tax Assessment Act 1936

    1051714443487

    Work related expenses

    1051714885909

    CGT - small business concessions

    1051714924634

    GST and food

    1051715123706

    Small business concessions

    1051715144378

    Non commercial losses - Commissioner's discretion special circumstances

    1051715311064

    Capital gains tax

    1051715805890

    Corporate residency

    1051715852573

    Section 23AF income tax exemption

    1051715909824

    Supplies of medical reports to third parties

    1051716055527

    Small business capital gains tax concessions

    1051716149364

    Capital gains tax

    1051716166885

    Out of court settlement payment

    1051716282484

    Early stage innovation company

    1051716308249

    Sale of airspace lot title - capital gains tax

    1051716358278

    Exemption from withholding tax for superannuation funds for foreign residents

    1051716451056

    GST and supply of SMS and email notification services

    1051716473910

    Small business capital gains tax (CGT) concessions

    1051716552916

    Early stage innovation company

    1051716618646

    GST and supply of a going concern

    1051716679998

    Capital gains tax - small business concessions

    1051716763095

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

    1051716776145

    GST and claiming input tax credits

    1051716823821

    Capital gains tax and trust income tax liability

    1051716842215

    Temporary resident - capital gains tax

    1051717143617

    Demerger

    1051717183777

    Capital gains tax and trust income tax liability

    1051717232946

    Free use of swimming pools to be provided to employees

    1051717352667

    Small business concessions - deceased estate - extension of time

    1051717487418

    Capital gains tax - replacement asset extension of time

    1051717534470

    Demerger

    1051717536567

    Demerger

    1051717538274

    Demerger

    1051717815803

    Sovereign immunity

    1051718023078

    GST and food classification

    1051718059796

    Superannuation fund for foreign residents

    1051718239214

    Non Commercial Losses - Commissioner's Discretion - grouping similar business activities

    1051718568774

    Small business concessions

    1051718742450

    Capital gains tax and trust income tax liability

    1051718759664

    Total and permanent disability (TPD) lump sum payment - Assessable Income

    1051718831867

    Affiliates

    1051719120852

    Deductions associated with holding vacant land

    1051719185031

    Commercial debt forgiveness

    1051719742876

    CGT - deceased estates

    1051719765415

    Small business concessions – 15 year exemption

    1051719839336

    GST and supply of food

    1051720047231

    Small business concessions - active asset

    1051720099779

    GST and sale of properties

    1051720289257

    Assessable income

    1051720359329

    Withholding tax exemption, the foreign superannuation fund for foreign residents

    1051720534991

    Capital gains tax - CGT event C2 Assessable income

    1051720573003

    Non commercial losses

    1051720670172

    International income

    1051720675271

    Assessability of a lump sum

    1051720686429

    Deduction for loan

    1051720866096

    Income tax - Black hole expenditure - section 40-880

    1051720885266

    GST and food

    1051720920311

    Income tax - capital gains tax - Commissioner's discretion to extend the two year period

    1051721413002

    Self education expenses

    1051721618227

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

    1051721698596

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

    1051722206461

    Capital gains tax - replacement asset extension of time

    1051722335756

    Additional tier 1 capital raising

    1051722417011

    Income tax exempt

    1051722510828

    Capital gains tax - main residence exemption

    1051722661126

    Exercise of the Commissioner's discretion under subsection 109G(4) of the Income Tax Assessment Act 1936

    1051722755356

    GST and supply of a going concern

    1051722901503

    GST - luxury car tax

    1051723200470

    Early stage innovation company

    1051723445911

    Replacement asset roll overs for assets compulsorily acquired

    1051723452761

    International income - section 23AG

    1051723863057

    Residency

    1051723901789

    Return of capital

    1051724066410

    Extension of time to acquire a replacement asset

    1051724117052

    Work related expenses

    1051724516311

    Water infrastructure payment – non assessable non exempt income

    1051724663055

    Personal services income - deductions

    1051724805708

    Commissioner's discretion - extension to the rollover period

    1051724806061

    Small business restructure

    1051724983574

    Excepted person

    1051725146624

    Self education expenses

    1051725442494

    ATM services under subsection 40-5.09(5) of the A New Tax System (Goods and Services Tax) Regulations 2019

    1051725454265

    Income tax - assessable income - lump sum compensation payment

    1051725509081

    GST and a camp event

    1051725527998

    Government grant

    1051725594539

    Streaming a trust capital gain to a beneficiary

    1051725609802

    Financial arrangement under Division 230

    1051725829802

    Exemption from withholding tax for superannuation funds for foreign residents

    1051726009080

    Sovereign immunity transitional provisions

    1051726171781

    Capital gains tax - deceased estate

    1051726288196

    Company restructure and share buy back

    1051726429164

    Capital gains tax - main residence exemption

    1051726445955

    Residency

    1051726449311

    Capital gains tax - deceased estate

    1051726452945

    Non commercial losses - Commissioner's discretion - special circumstances

    1051726459355

    Capital gains tax - deceased estate - two year discretion

    1051726475464

    GST and instructor payments

    1051726526100

    Commissioner's discretion for non commercial losses

    1051726544195

    Income tax exempt - promoting the development of industrial resources

    1051726596162

    Unit trust deed amendments - CGT events E1 and E2

    1051726783547

    The pre CGT status of certain shares

    1051727098381

    Main residence exemption - CGT - GST

    1051727101538

    Foreign superfund - withholding tax exemption

    1051727248829

    Small business concessions

    1051727307516

    Superannuation - downsizer contributions

    1051727315301

    GST, adjustment and correction of an error

    1051727334208

    Commissioner's discretion under section 83A-45(4) of the Income Tax Assessment Act 1997

    1051727366226

    GST and the margin scheme

    1051727379321

    GST and settlement payments

    1051727547169

    Fixed trust

    1051727712544

    Trusts - child maintenance trust - excepted trust income

    1051727799070

    Compensation payment for personal injury

    1051727839584

    Income - lump sum - TPD benefits

    1051727882278

    Ordinary time earnings and time off in lieu hours

    1051728260076

    Work related expenses - professional fees

    1051728383887

    Date of acquisition of goodwill, capital gains tax on goodwill, small business CGT exemption

    1051728438632

    Capital gains tax - deceased estate - main residence - absence choice

    1051728439573

    Capital gains tax concessions - basic conditions - rollover relief

    1051728603299

    Capital gains tax (CGT) - small business concessions

    1051728743696

    Employee share scheme

    1051728751056

    Legal expenses

    1051728822192

    Capital gains tax - main-residence exemption

    1051728850527

    Residency

    1051728852792

    Residency

    1051729062963

    Non commercial losses - lead time - less than $250k

    1051729234914

    Rental deductions

    1051729372386

    Capital gains tax - deceased estate - extension of two year period

    1051729471224

    Employee share schemes

    1051729702199

    Residency

    1051729812272

    GST and food classification

    1051729867300

    Residency of Australia for taxation purposes

    1051730019507

    Income tax exemption - association for the encouragement of sport

    1051730253409

    GST and sale of new residential property

    1051730368610

    Employee share scheme

    1051730431038

    Residency

    1051730449807

    Application of market substitution rule to capital proceeds

    1051730564130

    Genuine redundancy - payment in lieu of notice

    1051730637636

    Baked brioche product

    1051730876017

    GST free supply of accommodation

    1051730946598

    Tax exemption for a not for profit community organisation

    1051731026900

    Income tax exemption

    1051731098637

    Commissioner's discretion - extension to the replacement asset period

    1051731131955

    Is the supply of shipping and handling services a separate supply?

    1051731525639

    Sale of a going concern

    1051731610180

    Whether scholarship is assessable

    1051731611901

    CFD training gains and losses and claiming home office occupancy expenses

    1051731721795

    GST classification of food bowls

    1051731834033

    Allocation from a superannuation reserve to a member

    1051731840319

    Application of non commercial losses and the exercise of the Commissioner's Discretion

    1051731851687

    Division 7A

    1051731941331

    Extension of time

    1051732104296

    Non commercial losses and the exercise of the Commissioner's discretion due to special circumstances

    1051732339800

    GST adjustments and cancelling registration

    1051732392661

    Employee share trust

    1051732602980

    GST and the supply of residential premises by way of lease to people with a disability

    1051732691138

    Assessable income

    1051732696295

    Working holiday maker tax rates

    1051732704583

    Subdivision 124-B - replacement asset roll over relief

    1051732930463

    Am I carrying on a business of share trading?

    1051732960972

    GST and the margin scheme

    1051733015367

    Foreign superfund - withholding tax exemption

    1051733245723

    Small business capital gains tax concessions

    1051733247109

    Employee share trust

    1051733384825

    Work related expenses

    1051733458791

    Exempt income

    1051733465372

    Foreign income

    1051733610662

    Foreign source income

    1051733625883

    GST and pureed food

    1051733683090

    Superannuation death benefits

    1051733780403

    Allocation of capital proceeds from a sale of business assets

    1051733888942

    ESIC eligibility

    1051733958121

    GST and sale of real property

    1051734089825

    Residency

    1051734096964

    Residency

    1051734101042

    Small business capital gains tax concessions

    1051734293578

    Capital gains tax - deceased estate - absence choice

    1051734333293

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

    1051734389759

    ESIC eligibility

    1051734394516

    Commissioner's discretion to allow an additional three years to acquire a replacement asset compulsorily acquired by State government

    1051734395353

    Commissioner's discretion for non commercial losses

    1051734451794

    Property development and sale

    1051734470360

    The pre CGT status of certain shares

    1051734627627

    GST and sale of a capital asset

    1051734707262

    Managed investment trust

    1051735134554

    Early stage innovation company eligibility

    1051735190116

    Business - primary production

    1051735227616

    GST and income derived from an overseas entity

    1051735288682

    Replacement asset roll over

    1051735300838

    Non commercial losses and the exercise of the Commissioner's discretion due to special circumstances

    1051735375460

    Product classification - grape wine product

    1051735410479

    GST and the sale of real property

    1051735632160

    Self education expenses

    1051735642159

    Residency

    1051735740461

    Income tax treatment of allowances paid to employees

    1051735851034

    Pre capital gains tax status

    1051735874355

    Work related expenses - bulky equipment

    1051735907051

    Residency

    1051735931413

    Fixed interests

    1051735974449

    Rand D tax offset - control test - aggregated turnover - Commissioner's discretion

    1051736017914

    Capital gains tax

    1051736085136

    Capital gains tax

    1051736745402

    Withholding tax - exemptions - superannuation fund for foreign residents

    1051736847612

    GST and supply of powders

    1051737104803

    CGT deceased estate

    1051737175144

    Downsizer contributions

    1051737220762

    Foreign source income

    1051737260913

    Capital gains tax - deceased estate

    1051737330858

    Exemption from withholding tax for superannuation funds for foreign residents

    1051737443654

    Goods and services tax and burial rights

    1051737610759

    International income

    1051737649567

    Exemption from withholding tax for superannuation funds for foreign residents

    1051737655963

    Foreign income

    1051737664082

    Capital gains on deceased estate

    1051737803223

    GST and food classification

    1051737877956

    Victim of crime lump sum payment

    1051737903937

    Compensation - mining

    1051738004284

    GST and consignment sales

    1051738144892

    GST and supply of powdered blend

    1051738300752

    Commissioner's discretion for non commercial losses

    1051738358503

    Capital gains tax - compulsorily acquired - replacement asset rollover

    1051738423430

    GST and supply of spread

    1051738441243

    Non commercial losses

    1051738458155

    Non commercial losses

    1051738551079

    Non commercial losses - Commissioner's discretion

    1051738631052

    Contracts for difference (CFD) gains and losses

    1051738684035

    GST and adult pants/pilchers

    1051738828164

    GST and supplies

    1051738834502

    Long term construction contract

    1051738858066

    Lump sum payment

    1051738862073

    Work related expenses

    1051738929813

    Commissioner's discretion for non commercial losses

    1051738993471

    Sovereign immunity

    1051739047272

    Goods and services tax and property

    1051739184125

    GST and subdivision

    1051739289441

    Downsizer contributions

    1051739336263

    Capital gains tax

    1051739419729

    Lump sum payment from a foreign superannuation fund

    1051739436039

    Non commercial losses and the exercise of the Commissioner's discretion due to special circumstances

    1051739634097

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

    1051739674235

    Goods and services tax and GST free supplies

    1051739740743

    Income tax and GST lodgments

    1051739919295

    Residency

    1051740033366

    Sovereign immunity

    1051740045955

    Self education expenses

    1051740372815

    Small business 15 year exemption

    1051740526566

    Section 99A - Commissioner's discretion

    1051740660390

    Capital gains tax - disposal - goodwill

    1051740680018

    Residency

    1051740685766

    Capital gains tax (CGT)

    1051740825124

    Capital gains tax and deceased estates

    1051740932240

    Income - lump sum - mining compensation

    1051741084412

    Sovereign immunity

    1051741125656

    CGT small business concessions

    1051741179567

    GST and food classification

    1051741308699

    Residency

    1051741313427

    Small business concessions

    1051741347834

    Work related expenses – self education

    1051741498369

    CGT - small business concessions

    1051741502733

    GST and reimbursement

    1051741526255

    GST and flavoured syrups

    1051741532515

    The meaning of 'family group' as described in Taxation Ruling TR 2010/3

    1051741626930

    Exemption from withholding tax for superannuation funds for foreign residents

    1051741694623

    GST and food

    1051741882501

    Capital gains tax

    1051741900073

    Exemption from withholding tax for superannuation funds for foreign residents

    1051741905309

    Compensation - settlement - defamation

    1051741926984

    Residency

    1051742272216

    International restructure

    1051742286778

    Capital gains tax - main residence exemption

    1051742325396

    Deductions

    1051742639133

    Settlement payment and legal expenses

    1051742780548

    Capital gains tax - small business concessions

    1051742888850

    GST and sale of vacant land

    1051742968213

    CGT - small business concessions (active asset)

    1051743045311

    Applicable fund earnings

    1051743245797

    Residency

    1051743389229

    Lump sum payment under section 59 of the RWA 2014

    1051743409891

    GST and sale of vacant land

    1051743600514

    Rental property initial repairs

    1051743636894

    Capital gains tax - main residence

    1051743890576

    Residency

    1051743973496

    Cash accounting

    1051744006696

    Rental property deductions - repairs

    1051744010145

    Superannuation death benefits

    1051744213760

    GST and sale of a commercial property

    1051744283173

    Trust restructures

    1051744286549

    Residency

    1051744299355

    Sovereign immunity - transitional measures

    1051744363536

    Rental property expenses

    1051744367492

    Commissioner's discretion to extend the time to sell a property from a deceased estate

    1051744391974

    International issues - sovereign immunity

    1051744471100

    International issues - sovereign immunity

    1051744530300

    Residency

    1051744674390

    Capital gains tax - main residence

    1051744745676

    GST and property

    1051744753416

    Capital gains tax

    1051744770304

    Withholding tax exemption

    1051744883720

    Early stage innovation company

    1051745057346

    Sovereign immunity

    1051745073968

    Capital gains tax - main residence

    1051745075617

    Non commercial losses

    1051745099220

    Rental deduction for interest on loans

    1051745199918

    Deductibility of legal and settlement expenses

    1051745281840

    Foreign service - taxation obligations for locally engaged staff

    1051745311745

    Capital gains tax - main residence exemption

    1051745316948

    Self education expenses

    1051745328024

    Small business concessions

    1051745376622

    Cancellation of options

    1051745429260

    Capital works deductions

    1051745437604

    Capital works deductions

    1051745500093

    Trust resettlement

    1051745526095

    Self education expenses

    1051745602274

    GST and sale of property

    1051745722122

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

    1051745723183

    Self education expenses

    1051745723878

    GST and acquisition

    1051745750388

    Income tax exempt status

    1051745829155

    Personal services income

    1051745861406

    Double tax agreement

    1051745866810

    Income - lump sum (mining compensation)

    1051746163096

    Trust entitlements

    1051746381607

    GST and consideration for a taxable supply

    1051746384891

    Proposed business restructure

    1051746419840

    Rental deductions - repairs

    1051746451464

    GST and permit fees

    1051746483908

    Fuel tax credits

    1051746538844

    CGT consequences of making a variation to a trust deed

    1051746544513

    Work related self education expenses

    1051747007208

    GST and sale of real property

    1051747074732

    Debt and equity

    1051747090023

    Renal deductions

    1051747191392

    Ordinary time earnings - ordinary hours of work

    1051747634034

    Demerger relief

    1051747634625

    Demerger relief

    1051747851486

    Capital gains tax asset

    1051747941247

    Non commercial losses

    1051747949134

    GST and sale of property

    1051748099631

    Self education expenses

    1051748199874

    Sovereign immunity

    1051748435655

    Reportable employer superannuation contributions

    1051748456652

    Small business capital gains tax concessions

    1051748465226

    CGT - small business concessions - replacement asset extension of time

    1051748474741

    GST and sale of real property

    1051748505107

    Life assurance policy

    1051748522777

    GST and supplies made from your website

    1051748558619

    Cancellation of options

    1051748576071

    Self-education expenses

    1051748620394

    Lump sum compensation payment

    1051748944068

    Subdivision 122-A roll over

    1051748962897

    Self education expense

    1051749014647

    Self education expenses

    1051749069324

    Residency and foreign income

    1051749098190

    GST and input tax credits

    1051749187685

    Capital gains tax - deceased estates

    1051749276878

    Income tax and GST treatment of land sale

    1051749336373

    Income tax – self education expenses

    1051749340215

    Goods and services tax and resident agent

    1051749352495

    Subdivision and sale of land

    1051749368495

    Work related vehicle expenses

    1051749387074

    Assessable income - revenue vs capital

    1051749474378

    Interest expense and vacant land

    1051749560893

    CGT - small business concessions

    1051749562977

    Capital gains tax

    1051749568524

    Early stage innovation company

    1051749717374

    Goods and services tax - business deduction

    1051749895215

    GST and non-profit sub entities

    1051749909478

    Capital gains tax - real property

    1051749954808

    Non-commercial losses

    1051749963469

    Small business concessions 15 year exemption - extension of time

    1051750023127

    Non commercial losses

    1051750023510

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

    1051750462286

    Goods and services tax and supply of dental services

    1051750470659

    GST and tutoring services

    1051750555075

    GST and exercise physiology services

    1051750578065

    Small business capital gains tax concessions

    1051750580196

    Pension tax bonus

    1051750606146

    Early stage innovation company eligibility

    1051750606237

    Capital gains tax - main residence exemption

    1051751325551

    Small business concessions

    1051751344601

    GST and sale of existing residential premises

    1051751476268

    Foreign super fund - exemption from income tax/withholding tax

    1051751497541

    GST and the transfer of land

    1051751682991

    Capital gains tax

    1051751756705

    Non commercial losses - special circumstances

    1051752098364

    GST and sale of property

    1051752105526

    Occupancy expenses

    1051752122852

    Double tax agreement

    1051752175971

    Work related expenses - accommodation - choice to work away from home

    1051752195277

    International issues - permanent establishments

    1051752344952

    Self education expenses

    1051752428440

    Withholding tax exemption

    1051752461450

    Deductions - legal expenses

    1051752482960

    Income tax exemption: sporting organisation

    1051752506505

    Sovereign immunity

    1051752571319

    Death benefit dependants

    1051752725304

    GST and small scale technology certificates

    1051752729020

    GST and transition of a government scheme to local arrangement

    1051752737493

    Capital gains tax

    1051752738285

    Trust resettlement

    1051752743237

    Am I in business - cattle - hobby

    1051752760183

    Disability benefits

    1051752787860

    Withholding tax exemption

    1051752813023

    International issues - foreign income tax offset

    1051752813172

    The Australian tax consequences for Entity A following the merger of Entity B and Entity C

    1051752966934

    Income tax - assessable income - employee share schemes - taxation of discounts - deferred

    1051753060920

    Liquidator's distribution

    1051753071607

    Deductibility of travel expenses

    1051753094308

    Capital gains tax

    1051753151317

    MIT widely held requirements

    1051753239141

    GST and input tax credits on development costs

    1051753255403

    Income tax - capital gains tax - extension of time to make a choice

    1051753300670

    Superannuation funds - deductions

    1051753380329

    Capital gains tax - marriage breakdown

    1051753380676

    GST and supply of migration services

    1051753400920

    GST and supply of migration services

    1051753434051

    Early stage innovation company

    1051753473254

    Lump sum payment and pension commencement from a foreign superannuation fund

    1051753533548

    Share capital account tainting

    1051753540070

    Extension of time to obtain replacement asset

    1051753565446

    Income tax - capital gains tax - small business concessions - extension of time

    1051753592138

    Deductions for self education expenses and costs of managing tax affairs

    1051753592381

    Exemption from withholding tax for superannuation funds for foreign residents

    1051753701993

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

    1051753824655

    Deductibility of accommodation and meal expenses

    1051753831145

    Legal fees

    1051754036695

    Capital gains tax - small business concessions

    1051754104109

    Discretion - Fixed entitlements

    1051754177491

    Capital gains tax

    1051754219323

    Capital gains tax

    1051754384809

    Small business concessions

    1051754494804

    Capital gains tax - insurance compensation

    1051754535671

    Application of the same business test

    1051754654646

    Small business concessions

    1051754714443

    Calculation of the tax free component of a genuine redundancy payment

    1051754759368

    Frankability of distribution and return of capital

    1051754794923

    Income tax exemption - state or territory body

    1051754810668

    Capital gains tax

    1051755145068

    Commissioner's discretion - SMB Rollover - Extension of Time

    1051755358396

    Capital gains tax - market value substitution rule

    1051755389275

    Withholding tax

    1051755401918

    Capital gains tax - deceased estate - two year discretion

    1051755407536

    GST and supply of support and marketing services

    1051755573106

    Self education expenses

    1051755587960

    Capital raising

    1051755604497

    Work related expenses - self-education

    1051755704383

    Withholding tax exemption

    1051755746803

    Net medical expenses offset - disability aid

    1051755777146

    Deceased estate - capital gains tax

    1051755796676

    GST and the importation of goods

    1051755796949

    Income - lump sum

    1051756019487

    Capital gains tax

    1051756019747

    Income tax - income

    1051756064346

    International income

    1051756252873

    Capital gains tax and replacement asset roll-overs

    1051756337075

    Foreign pension

    1051756376872

    Capital gains tax - deceased estate

    1051756389208

    Rental deductions - loan interest

    1051756412722

    Non commercial business losses

    1051756432255

    Deductibility of personal superannuation contributions

    1051756614373

    Small business concessions

    1051756615714

    GST and food

    1051756641581

    Trust deed amendments

    1051756645843

    Capital gains tax on deceased estate

    1051756697109

    Employee share scheme

    1051756884873

    Employment termination payments

    1051756995131

    Mining withholding payments

    1051757129717

    Exemption from tax

    1051757151397

    GST and the late cancellation fees

    1051757181806

    GST and the margin scheme

    1051757224335

    Extension of time for small business concessions

    1051757260120

    Property - land subdivision - income versus capital

    1051757292015

    Early stage innovation company

    1051757292953

    Small business concessions

    1051757376058

    Small business concessions - replacement asset extension of time

    1051757477116

    Deduction of interest expense

    1051757489263

    GST and land subdivision

    1051757779215

    Crowdfunding

    1051757781177

    Sovereign immunity

    1051757814120

    Commissioner's discretion to extend the two year period

    1051757993928

    Fixed trust/ fixed entitlement

    1051758092659

    Withholding tax exemption for superannuation funds for foreign residents

    1051758104027

    Special circumstances for non commercial losses

    1051758121684

    Lump sum - income protection

    1051758149348

    Capital gains tax - deceased estate extension on two year time period

    1051758173362

    Return of capital

    1051758182452

    Compensation payment - defective administration

    1051758204955

    Income tax - assessable income - business vs hobby

    1051758216200

    The application of Subdivision 310-B and 310-D of the Income Tax Assessment Act 1997

    1051758265554

    The application of Subdivision 310-C and 310-E of the Income Tax Assessment Act 1997

    1051758295683

    Personal injury compensation

    1051758302514

    GST and a sale of real property

    1051758421167

    Assessability of receipts in respect of foreign government entity

    1051758456642

    Withholding tax

    1051758469403

    Small business concessions - retirement exemption

    1051758471485

    GST and supply of services to a non-resident

    1051758674344

    GST and sale of property

    1051758705408

    Withholding tax - exemptions - superannuation fund for foreign residents

    1051758742874

    International income

    1051758779699

    Capital gains tax - small business concessions

    1051758854057

    Assessable income

    1051758928296

    The application of Subdivision 310-B of the Income Tax Assessment Act 1997

    1051758981479

    GST and sale of property

    1051759029329

    Self education

    1051759056011

    Capital gains tax - small business concessions

    1051759083865

    Non commercial losses - Commissioner's discretion special circumstances

    1051759105813

    Self education expenses

    1051759125635

    PAYG withholding - university scholarship

    1051759144970

    Share capital return

    1051759187584

    Adoption of foreign income year basis for returning foreign income

    1051759266639

    Release of unpaid present entitlements

    1051759337415

    Scholarships income

    1051759351755

    Self education expenses

    1051759354296

    Small business restructure rollover

    1051759377306

    Tax exempt status of a sporting club

    1051759593268

    Requirements for country by country reporting and lodgement of general purpose financial statements

    1051759627996

    Withholding tax exemption

    1051759634100

    Withholding tax exemption

    1051759639907

    Withholding tax exemption

    1051759642862

    Withholding tax exemption

    1051759694313

    Withholding tax exemption

    1051759704818

    Withholding tax exemption

    1051759749444

    Requirements for country-by-country reporting and lodgement of general purpose financial statements

    1051759914001

    Self education expenses

    1051759967795

    Residency

    1051760023224

    GST and beverage classification

    1051760230843

    Capital gains tax

    1051760368937

    Tax exemption for a state or territory body

    1051760429373

    Goods and services tax registration and liabilities

    1051760504364

    Capital allowances - decline in value of an asset

    1051760621544

    GST and international transport services

    1051760632156

    GST and international transport services

    1051760637680

    Commissioner's discretion in subsection 100AA(4)

    1051760772855

    Capital gains tax

    1051760965530

    CGT - deceased estate

    1051761005155

    Capital gains tax

    1051761075295

    Withholding tax - interest and dividends - double tax convention

    1051761143803

    Employee share scheme

    1051761215913

    Commissioner's discretion to extend the time period to purchase a replacement asset

    1051761258030

    Withholding tax

    1051761278365

    Foreign super fund - exemption from withholding tax

    1051761800092

    Tax deductible gifts

    1051761805360

    International income

    1051761828470

    Commissioner's discretion under 152-125(4) of the Income Tax Assessment Act 1997

    1051761889615

    Business restructure

    1051761933909

    Commercial paper investment

    1051762033597

    GST and the supply of rights and a lease

    1051762041564

    Capital gains tax - deceased estate

    1051762109612

    Superannuation benefit

    1051762426252

    Am I in business - cryptocurrency

    1051762486527

    Can related parties deal at arm's length?

    1051762560180

    Income tax - assessable income - dividend income - deemed income

    1051762601155

    CGT - small business concessions - replacement asset extension of time

    1051762676790

    Early stage innovation company

    1051762731667

    Legal expenses

    1051762813815

    Investment property deductions

    1051763019008

    GST and food classification

    1051763041448

    Extension of time to defer the capital gain on a compulsorily acquired capital gains tax asset

    1051763065486

    Luxury car tax

    1051763117349

    GST free supplies of trustee services

    1051763255844

    Business deductions

    1051763346059

    Small business concessions - extension to replacement asset period

    1051763613157

    Residency

    1051763892614

    Status of the worker

    1051763913156

    Rental property deductions - repairs vs capital works

    1051763968784

    GST and supplies made under an option agreement

    1051764079666

    Capital gains tax - am I in business - mere realisation and GST - subdivision

    1051764163698

    GST and real property

    1051764164597

    GST and supply of consulting services to a non resident

    1051764180411

    Work related expenses – self education

    1051764196333

    Assessable income - windfall gain

    1051764276410

    Main residence exemption for deceased estate

    1051764407642

    GST and property

    1051764547945

    GST and baked product

    1051764558437

    Residency

    1051764617215

    Rental deductions for interest and the use of an offset facility attached to a loan account

    1051764885540

    Residency

    1051764900480

    Small business rollover

    1051765007706

    Capital gains tax - deceased estate – two year discretion

    1051765173590

    Capital gains tax - capital losses

    1051765199323

    Non commercial losses

    1051765261579

    Non commercial losses

    1051765264312

    Employment termination payment

    1051765416145

    Commissioner's discretion - special circumstances - drought

    1051765469764

    Commissioner's discretion - deceased estate

    1051765476303

    GST and supply of online platform and services

    1051765552602

    Small business restructure rollover relief

    1051765578068

    Commissioner's discretion for non commercial business losses

    1051765596508

    Non commercial losses - Commissioner's discretion special circumstances

    1051765656392

    Early stage innovation company qualification

    1051765782117

    Subdivision of properties

    1051765788657

    Commissioner's discretion - deceased estate

    1051765910499

    GST and subdivision of residential properties for sale

    1051765960019

    Capital gains tax

    1051766038598

    Exempt entity

    1051766101049

    Capital gains tax - deceased estate

    1051766124331

    Capital losses

    1051766167792

    Rental deductions for interest and the use of an offset facility attached to a loan account

    1051766339334

    Pay as you go withholding tax

    1051766409464

    Sovereign immunity

    1051766502557

    GST and food

    1051766641477

    Capital gains tax - fixed trust - deceased estate

    1051766703712

    Tier 1 capital raising

    1051766758259

    Early stage innovation company status

    1051766758866

    GST and the supply of mass SMS services

    1051766783594

    Early retirement scheme payment

    1051766814687

    Non commercial losses - Commissioner's discretion special circumstances

    1051766900222

    Capital gains tax asset - personal use

    1051766955665

    Beneficiary absolutely entitled to trust assets

    1051767054198

    Residency

    1051767060490

    Capital gains tax - compulsory acquisition rollover - replacement asset

    1051767270034

    Self education expenses

    1051767333869

    Non assessable non-exempt income

    1051767470530

    Capital gains tax - deceased estate

    1051767539003

    Goods and services tax and sale of subdivided lots

    1051767603817

    Non commercial losses - lead time

    1051767717509

    GST and supplies under a tripartite arrangement

    1051767746531

    Commissioner's discretion - special circumstances - drought

    1051767980826

    Self education expenses

    1051768054605

    GST and residential premises

    1051768064730

    GST and the margin scheme

    1051768361032

    Capital gains tax - deceased estate - two year discretion

    1051768398331

    International income

    1051768403766

    GST and real property

    1051768432470

    Lump sum payment from a foreign fund

    1051768464914

    Goods and services tax and digital currency

    1051768773376

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

    1051768885760

    Small business restructure rollover relief

    1051768896749

    Self education expenses

    1051768933329

    Foreign income tax offset

    1051769003680

    Deductions - advisor costs

    1051769081391

    GST and native title

    1051769214272

    Capital gains tax

    1051769328844

    Deceased estate - extension of time

    1051769502322

    Permanent establishment

    1051769524575

    Goods and services tax and purchase and resale of moveable homes

    1051769537170

    Residency

    1051769592862

    Non commercial losses - special circumstances

    1051769604256

    Undeducted purchase price of a foreign pension or annuity

    1051769632194

    Water entitlements and Division 855 of the Income Tax Assessment Act 1997

    1051769648454

    Goods and services tax (GST) and property subdivision

    1051769734515

    Self education expenses

    1051769892858

    Small business restructure rollover relief

    1051770106043

    Interdependency relationship

    1051770215925

    Capital gains tax

    1051770422304

    GST and lease of residential premises

    1051770487905

    Goods and services tax and the supply of a going concern

    1051770570447

    Self education expenses

    1051770607830

    Share trading

    1051770735606

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

    1051770761402

    Employee share scheme

    1051770830104

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

    1051770835563

    Supply of residential premises

    1051770916870

    Capital works deduction rate - industrial activities

    1051771039672

    Employee share trusts

    1051771401434

    Business continuity test

    1051771600297

    Capital gains tax - deceased estate - non-resident and resident trust

    1051771607889

    Non commercial losses - Commissioner's discretion special circumstances

    1051771753799

    GST and entitlement to input tax credits

    1051771863025

    Capital gains tax - main residence exemption

    1051772000991

    Non commercial losses - assessable income

    1051772366549

    Residency

    1051772369837

    Hire purchase agreement and the interaction of Division 240

    1051772374243

    Non commercial losses - lead time

    1051772375671

    Foreign fund transfer

    1051772488688

    Exemption from withholding tax for superannuation funds for foreign residents

    1051772578134

    Business - am I in business? - rental properties

    1051772684195

    GST and the margin scheme

    1051772724229

    Lump sum payment - insurance benefit payment

    1051773142950

    Tier 1 capital raising

    1051773244537

    Tax treatment of compensation

    1051773425756

    Income - lump sum - mining compensation

    1051773682544

    Goods and services tax and property subdivision

    1051773774489

    Income - lump sum - mining compensation

    1051773881485

    Tax treatment of compensation

    1051773882342

    Tax treatment of compensation

    1051773883741

    Tax treatment of compensation

    1051774028020

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

    1051774104267

    Commissioner's discretion – non commercial losses

    1051774108227

    ESIC eligibility

    1051774315995

    Rental property deductions - repairs vs capital works

    1051774397182

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

    1051774627301

    Income - lump sum - mining compensation

    1051774900665

    Demerger

    1051776121611

    Capital gains tax - ownership interest

    2930013444012

    Extension of time to apply the active asset test

    4110079900674

    Capital gains tax and the main residence exemption

    4120080575870

    Rebate for certain non for profit employers

    4120081065835

    Income tax - co-operative company - deductions

    5010063535980

    Small business capital gains tax (CGT) retirement exemption

    5010066025005

    Reduction of taxable value of fringe benefit - education of children of overseas employees

    5010066043087

    Fringe benefits tax

    5010066084653

    The subdivision and disposal of an interest in a jointly owned property

    5010066212802

    Living away from home allowance

    5010066765179

    Exempt employment income

    5010067056855

    Deductions for rental property expenditure

    5010067492402

    Residency

    5010068558574

    Lump sum settlement

    5010068671223

    GST and sale of residential premises

    5010069366776

    Extension of the two year rule for the small business capital gains tax concessions

    7910137396339

    Commissioner's discretion for an extension of time to apply the small business rollover

    7925138517520

    Lump sum compensation

    2930013928271

    Capital gains tax, dwelling and main residence exemption

    4130082303058

    Work related expense and work related self education expense

    4140085363189

    Work related deductions - personal massages

    4140086108651

    GST and sale of land

    5010067611256

    Employee share scheme

    5010068185199

    Exempt entities - not for profit and mutual organisations - clubs - conditions

    5010068489038

    Promissory notes

    5010069391884

    Capital gains tax, dwelling and main residence exemption

    5010069452324

    Capital gains tax rollover relief

    5010069697352

    Section 99B and foreign income tax offset

    5010070504304

    Taxable payments annual report

    5010071372751

    GST and sale of existing residential premises

    7915138533804

    Capital gains tax and extension of time

    7925136825910

    fringe benefits tax religious practitioner exemption

      Last modified: 17 Feb 2021QC 27160