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  • Private Binding Rulings

    Autumn list of Private Binding Rulings

    File ID

    File Title

    1051483894983

    GST and long term leases

    1051490734976

    Cryptocurrency - chainsplits - personal use asset

    1051514817056

    Small Business Concessions - small business rollover

    1051517386158

    Residency

    1051519499303

    Are you carrying on a business - active asset test

    1051520296607

    Compensation

    1051520626270

    The application of the thin capitalisation rules to Company A

    1051520775712

    Lump sum compensation payment

    1051521415546

    Commissioner's discretion for non-commercial losses-special circumstances and lead time

    1051521587990

    Legal expenses

    1051521825219

    Residency - Departing Australia

    1051521861893

    GST and services provided under the national disability insurance scheme (NDIS)

    1051521867693

    Withholding tax exemption - section 128F ITAA 1936

    1051522879984

    GST and long term leases

    1051523642063

    Estate payments

    1051524056378

    Income Tax - Self-Education Expenses

    1051524113098

    Deductions

    1051524357630

    CGT - Deceased Estate - 2 year extension

    1051524585798

    Capital works - qualifying expenditure - structural improvements

    1051524609002

    CGT Retirement Exemption

    1051524724484

    Legal expenses

    1051524746400

    The Commissioner's discretion for non-commercial losses

    1051524762960

    Non-concessional contributions and CGT small business concessions

    1051524810227

    The Commissioner's discretion for non-commercial losses

    1051524935430

    Two year exemption from capital gains tax for a deceased main residence

    1051524979901

    The Commissioner's discretion for non-commercial losses

    1051525278109

    PAYG Withholding

    1051525431677

    Residency status

    1051525744713

    Residency

    1051525746475

    Residency

    1051525747056

    Lump sum compensation payment made pursuant to section 56 and 58 of the Return to Work Act 2014 (State A)

    1051525750859

    Residency

    1051525752660

    Deductibility of wages and travel allowances

    1051525963765

    Capital gains tax and deceased estate

    1051526149714

    Tax treatment of building plans (not proceeded with)

    1051526309163

    GST and second-hand goods

    1051526355187

    Deductions for interest on investment property loan

    1051526499086

    Assessability of foreign remuneration

    1051526500675

    Residency

    1051526579845

    International - salary

    1051526636078

    Non-commercial business losses and the Commissioner's discretion

    1051526712062

    Commissioner's discretion for non-commercial losses

    1051526913074

    Salary sacrifice - exempt fringe benefits

    1051527669626

    Acquisitions of taxable Australian property from foreign residents

    1051527918057

    Capital gains tax

    1051528672358

    Liability to Non-resident CGT Withholding tax under section 14-200 of Schedule 1 to the Taxation Administration Act 1953

    1051528693462

    A lump sum compensation payment made pursuant to section 56 and 58 of the Return to Work Act 2014 (State A)

    1051528716215

    A lump sum compensation payment made pursuant to section 33 of the Return to Work Act 2014(State A)

    1051529054963

    Subdivision of land

    1051529218827

    Residency for taxation purposes

    1051529576679

    Adoption of foreign income year basis for returning foreign income

    1051529883519

    Adoption of foreign income year basis for returning foreign income

    1051530206780

    Acquisitions of taxable Australian property from foreign residents

    4110067468541

    Superannuation guarantee (SG) and ordinary time earnings (OTE)

    7920130554593

    GST and adjustable mattresses

    1051499784852

    Deceased estates and capital gains tax

    1051510917248

    Capital gains tax - Small business concession 15-year exemption

    1051513305851

    Capital gains tax - extension of time to make a choice for the retirement exemption to apply

    1051514683396

    GST and the margin scheme

    1051515597213

    GST and the margin scheme

    1051516526583

    Capital gains tax - replacement asset extension of time

    1051516598723

    Income/capital - taxation consequences for the receipt of compensation for damage to crops

    1051517805865

    Residency of Australia for taxation purposes

    1051518423612

    GST registration and non-profit body

    1051518688404

    Deductions - salary and wages

    1051519369495

    PAYG withholding

    1051519495616

    Superannuation guarantee liability

    1051519593902

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

    1051519786463

    Residency

    1051520385030

    Residency of Australia - working overseas for a period of time

    1051520640961

    Residency

    1051520914424

    GST and medical aids and appliances

    1051521154146

    Capital gains tax - small business concessions - extension of time

    1051522059077

    Deductibility of incentive payment

    1051522143398

    Carrying on a business of letting rental properties

    1051522578755

    Income tax exemption

    1051522896707

    Fringe benefits tax - otherwise deductible rule and self-education

    1051522948277

    Capital gains tax - small business concessions - extension of time

    1051522986844

    Capital gains tax - deceased estate - extension of the two year discretion

    1051523063926

    Assessable income - International fellowship payments

    1051523553250

    Capital gains tax - small business concessions - small business 50% active asset reduction - small business retirement exemption

    1051523702542

    Sub-letting of own apartment

    1051523973058

    Eligible termination payment

    1051524033573

    Income tax - work-related expenses - study trips

    1051524173454

    Property demolition and subdivision

    1051524366220

    Capital gains tax - two year discretion

    1051524409324

    Pay As You Go Withholding

    1051524855324

    Trust resettlement

    1051524914920

    Employee share schemes

    1051524920582

    Deductibility of traditional security bonds under section 70B of the Income Tax Assessment Act 1936

    1051524951643

    Non-commercial business losses and the Commissioner's discretion

    1051525329387

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

    1051525396577

    International income

    1051525743509

    Capital gains tax

    1051525743603

    Capital gains tax (CGT) and the small business concessions

    1051525743632

    CGT - rollover - marriage breakdown

    1051525743710

    Capital gains tax - deceased estate - 2 year discretion

    1051525744135

    The Commissioner's discretion for non-commercial losses

    1051525745401

    Capital gains tax (CGT) and the main residence exemption

    1051525747452

    Assessability of income

    1051525748611

    CGT - deceased estate - timing of transfer of property

    1051525750122

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

    1051525751018

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

    1051525751352

    Work related expenses - travel

    1051525751394

    Income tax - Commissioners discretion - non-commercial losses

    1051525754286

    Residency

    1051526180913

    GST and Special Education Courses

    1051526189014

    Principle of Mutuality

    1051527210474

    Income tax: deductions: work-related self-education expenses

    1051527300988

    CGT - Small business concessions - 15 year exemption - retirement

    1051527449535

    Income tax: deductions: work-related self-education expenses

    1051527478067

    Residency

    1051527534362

    Reportable Employer Superannuation Contributions

    1051527716542

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

    1051527842883

    Lump sum compensation payment

    1051528093795

    Compensation

    4140066944288

    Work-related expenses - travel between alternative workplaces

    1051501577723

    Sale of property

    1051502717581

    Non-commercial business losses and the Commissioner's discretion

    1051505477304

    Employee or Contractor

    1051509829288

    Income and capital - demolition and rebuild of your apartment and building

    1051512314223

    Residency

    1051512937500

    GST and seasoned snacks

    1051514057287

    Income tax - Residency

    1051514078891

    Sale of property

    1051514143799

    Capital gains tax

    1051515388143

    GST and enterprise

    1051515754449

    Luxury Car Tax

    1051515824199

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

    1051518049761

    Strata title conversion and dividends

    1051518294717

    Debt/equity classification of financial instruments

    1051519351931

    Payment from a foreign superannuation fund

    1051519594249

    Lump sum compensation payment

    1051519598027

    Capital gains tax - deceased estate two year discretion

    1051519639443

    Residency of Australia for taxation purposes

    1051519670415

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

    1051519781942

    Capital gains tax - small business concessions

    1051519788443

    Self-education

    1051519935119

    Residency of Australia for taxation purposes

    1051519939819

    Division 7A - debt forgiveness

    1051520264436

    GST and claiming GST credit for importation of yacht into Australia

    1051520313585

    Deceased estate and shares held

    1051520446249

    Self-managed superannuation fund: carrying on a business

    1051521046283

    International Income

    1051521129616

    Rental property income and deductions

    1051521352039

    Capital gains tax - deceased estate two year discretion

    1051522774915

    Foreign superannuation funds

    1051525743492

    International - Residency

    1051484711976

    Off-market share buy-back

    1051486205268

    Deductions - self education expenses

    1051490901828

    Fringe benefits tax remote area transport exemption

    1051500564108

    Fringe benefits tax - remote area housing benefits and expense payment benefits

    1051500771389

    Deceased estate capital gains tax - main residence exemption

    1051502186224

    Revenue or capital

    1051504620389

    Legal expenses

    1051505321390

    Carrying on a business of property rental

    1051506968320

    FBT implications of the provision of emergency assistance

    1051508338879

    GST and sale of property

    1051508597296

    Residency

    1051509278365

    Applicable fund earnings

    1051512319806

    Exemption from income tax as a not for profit sporting organisation

    1051512355211

    Pay As You Go Withholding

    1051512725275

    Income tax: modified continuity of ownership test - no detriment rule

    1051513031372

    Work related expenses

    1051514355115

    Carrying on a business of property rental

    1051514964914

    Liability to withholding tax on interest and/or dividend income under paragraph 128B(3)(jb) of the Income Tax Assessment Act 1936

    1051515387062

    Fringe Benefits Tax - Otherwise Deductible Rule

    1051515439863

    Incentive payment and assessable income

    1051515518187

    Clean building managed investment trust

    1051515589080

    Residency Status

    1051515997893

    Capital gains tax - deceased estate - 2 year discretion

    1051516012568

    Genuine redundancy payments

    1051516328067

    Capital gains tax

    1051516416520

    Lump sum payment from a superannuation fund

    1051516699394

    Dividend access shares

    1051516705066

    Non-commercial losses

    1051516706692

    Lump Sum Compensation Payment

    1051516841867

    Frankable distribution, CGT event a1 and dividend stripping

    1051517202008

    Commissioner's discretion

    1051517264051

    Subdivision - incorrectly claimed on revenue account

    1051517389475

    Residency

    1051517641612

    Capital gains tax-trust resettlement

    105151769101

    Total and permanent disability payment

    1051517780756

    Two year exemption from capital gains tax for a deceased main residence

    1051518101051

    Fringe Benefits Tax - Car parking fringe benefit - Commercial parking station

    1051518189879

    Income tax - assessable income - dividend income - deemed income

    1051518316210

    Assessability of a government grant and deductibility of associated expenditure

    1051518536752

    Are you in business - rental properties

    1051518626120

    Superannuation death benefits - interdependency relationships

    1051518658193

    Withholding tax exemption

    1051518733460

    Self Education

    1051519536149

    GST and going concern

    1051519596047

    Capital gain tax (CGT) and small business concessions

    1051519596365

    Commissioner's discretion to extend the two year period

    1051519596443

    Foreign capital gain - assessable

    1051519597491

    Lump sum compensation payment

    1051519598829

    Residency

    1051519599439

    Capital gains tax (CGT) and the small business concessions

    1051519924127

    GST input tax credits

    1051520312793

    Lump sum compensation payment

    1051520391527

    Temporary residency

    1051520428770

    Lump sum compensation payment

    1051520507023

    Fringe benefits tax - minor benefits

    1051520514740

    Foreign superannuation fund withholding tax exemption

    1051520801475

    Transfer from a foreign fund

    1051520913281

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

    1051521101832

    Liability to withholding tax on interest and/or dividend income

    1051521115943

    Liability to withholding tax on interest and/or dividend income

    1051521600496

    Early stage innovation company

    1051521672967

    CGT Event E1 or E2

    1051522101969

    The sale of a property including lease arrangements as a going concern

    1051522171801

    Income tax - small business concessions - extension of time

    1051522172060

    GST and sale of new residential premises

    1051522288998

    The sale of the property is not a taxable supply and the margin scheme cannot be applied to the sale

    1051522689646

    Award

    1051522702184

    Settlement payment

    1051522828478

    Meaning of connected with an entity - Commissioner's determination in subsection 328-

    1051468295622

    Exemption from withholding tax for a superannuation fund for foreign residents

    1051472118270

    GST and apportionment methodology to determine extent of creditable purpose

    1051478167180

    The deductibility of settlement money and legal expenses

    1051491048808

    PAYG withholding - engagement of working holiday maker - au pair

    1051504068325

    Trust resettlement

    1051504077697

    Lump sum payment from a foreign superannuation fund

    1051505631515

    Residency

    1051507663495

    Superannuation death benefits

    1051510927802

    Residency

    1051511587517

    Foreign trust payments

    1051511765357

    Remote area housing benefits

    1051511943197

    Principle of mutuality

    1051512161091

    FBT - Fringe benefits tax implications of the provision of accommodation to foreign

    1051512306045

    Residency status - non resident

    1051512536089

    Majority Underlying Interest

    1051512570005

    Majority Underlying Interest

    1051512594501

    Carrying on an enterprise and the requirement to register for GST

    1051512914549

    GST and food sold from vending machine

    1051512943782

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

    1051513021429

    Grossing up rules in Subdivision 115-C

    1051513137740

    Capital gains tax: affiliate: CGT small business concessions

    1051513434802

    Self-education

    1051513486197

    Work related expenses - accommodation

    1051513553299

    Goods and services tax (GST) on a claim made for additional costs incurred due to

    1051513691447

    Land subdivision - ordinary income and GST

    1051513729453

    Income tax: assessability of income: crisis benefit payment

    1051514041505

    Grossing up rules in Subdivision 115-C

    1051514215698

    Connected entities

    1051514239230

    A co-operative company and deductions of state government loan repayments

    1051514360183

    Compensation payment

    1051515110574

    Capital gains tax - deceased estate

    1051515167864

    Early stage innovation company

    1051515490037

    Income tax - trading stock

    1051516073352

    Income tax exemption

    1051516319084

    Entitlement to a tax deduction as a result of a fraud

    1051516805890

    Capital gains tax - deceased estate two year discretion

    1051516881696

    Income Tax - Capital Gains Tax - Small Business Concessions

    1051517011118

    Lump sum compensation payment

    1051517140763

    Self-education expenses

    1051517180141

    GST and sale of advertising space to overseas companies

    1051517258837

    GST and property

    1051517877609

    Income Tax - Deceased estate - 2 year discretion

    1051517944243

    Taxation of pension income

    1051518002275

    Capital gains tax

    1051518175648

    Assessable Income

    1051518191913

    GST and land on which there are no improvements

    1051518209607

    Royalty income

    1051518383848

    Pay As You Go Withholding

    1051519063349

    Deductibility of medical hearing aid

    1051519104872

    Income tax - Capital gains tax - Small business relief - Maximum net asset value test

    1051519148330

    Is the sale of land a GST-free sale of farmland?

    1051519164387

    Non-commercial losses

    1051519593704

    Capital gains tax (CGT) and the small business concessions

    1051519593866

    Capital gains tax - deceased estate - 2 year discretion

    1051519594278

    Residency

    1051519594918

    Income tax - capital gains tax - small business concessions

    1051519595148

    Residency

    1051519596167

    Income Tax - capital gains- tax small business concessions

    1051519617229

    Capital vs revenue - GST

    1051519629834

    Death benefit to dependant

    1051519669676

    Capital Gains Tax - Deceased Estate

    1051520258481

    Residency

    1051520282603

    Refund of overpaid interest and the interest paid for it

    1051520381538

    GST and sale of property

    1051520683864

    Capital Gains Tax Small Business Relief

    1051520771161

    Two year exemption from capital gains tax for a deceased main residence

    1051520928879

    Capital gains tax - small business concessions - extension of time

    1051521108742

    Commissioner's discretion to extend the two year period

    1051521278830

    Residency

    1051521588451

    CGT - deceased estate - present entitlement and section 99

    1051521771610

    Adoption of foreign income year basis for returning foreign income

    5010055202361

    Self Education Expenses

    1051474541655

    GST and mortgage brokers

    1051482903543

    Off-market buy-back of shares

    1051494314690

    Income tax - trading stock

    1051495175268

    Rental property remediation work

    1051505608312

    Payment from a foreign superannuation fund

    1051513798194

    Share capital account

    1051515721564

    GST and the sale of real property

    1051515970989

    Work Related Expenses

    1051519229098

    Capital gains tax

    1051521241742

    GST and land on which there are no improvements

    1051521439464

    GST and land on which there are no improvements

    1051521507452

    GST and land on which there are no improvements

    1051522188606

    Small business concessions

    1051522264567

    Significant global entity

    1051522296001

    International issues - foreign entities - foreign superannuation funds

    1051522491073

    Small business concessions

    1051522718548

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

    1051523230229

    GST and supply of services

    1051523326757

    Foreign superannuation funds

    1051524420438

    CGT - Commissioner's Discretion - Extension of time to acquire a rollover replacement asset

    1051524808894

    GST and sale of real property

    1051524846867

    Fringe benefits tax - not for profit - exemptions and concessions - religious institutions

    1051525346142

    Superannuation death benefits

    1051525438016

    Superannuation death benefits

    1051525554011

    Taxed complying superannuation fund

    1051525732140

    Goods and services tax and property

    1051525750453

    Income Tax - Exempt Income

    1051525753712

    CGT Main Residence Exemption

    1051525800901

    Income tax exemption

    1051525961483

    Cost base of shares after non-scrip capital contribution

    1051526101283

    The Commissioners discretion to extend the two year time limit to dispose of a dwelling

    1051526106155

    Income tax- exempt income - other - public authorities

    1051526149925

    Rental property deductions

    1051526160302

    Capital gains tax: testamentary trust: cost base of pre CGT shares

    1051526447311

    Legal and travel expenses

    1051528738731

    GST and long term leases

    1051528738835

    GST and long term leases

    1051528746117

    Assessability of Australian pension income

    1051529137049

    GST and supplies of going concerns

    1051530233005

    Capital gains tax

    1051530234300

    Capital gains tax

    1051530322029

    GST and sale of real property

    1051530788745

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

    1051530796621

    Capital gain tax and goods and services tax implications in relation to granting of rights to common property

    1051531367422

    Capital Gain Tax (CGT) - Compulsory acquisition rollover relief

    1051531371653

    Residency

    1051531375704

    Residency

    1051531402379

    CGT-extension of time

    1051531405170

    Residency

    1051531407072

    Income Tax

    1051531455998

    Adoption of foreign income year basis for returning foreign income

    1051531578829

    International salary

    1051531582612

    INTL - Foreign Income - DTA

    1051531668768

    Foreign life policy

    1051531843752

    Income tax - exempt income - other - public authorities

    1051531845703

    Income tax - exempt income - other - public authorities

    1051531944894

    15 Year Small Business CGT Concession

    1051531951446

    PAYG withholding

    1051532080222

    Excepted person for the purpose of income tax legislation

    1051532081861

    Am I in business? - rental properties and deduction - travel expenses

    1051532118481

    Income

    1051532452295

    Member's lifetime pensions and concessional contributions

    1051532538507

    Taxation of foreign income

    1051532955335

    Mining compensation

    1051532958334

    Excepted trust income

    1051533271418

    Division 7A - debt forgiveness

    1051533370596

    GST and registration

    1051533392989

    Self education expenses

    1051533413541

    Travel expenses incurred for removing a tenant

    1051533481721

    Capital gains tax

    1051533528330

    Income tax exemption - promoting the development of Australian viticultural resources

    1051533664988

    Eligible accelerator program

    1051533706063

    CGT Event K6

    1051533763975

    Foreign income tax offset limit

    1051533794049

    Capital gains tax

    1051533885585

    Income tax - extension of time to a make a choice

    1051533917791

    Compensation

    1051534365220

    Early stage innovation company status

    1051534703159

    Assessability of an award

    1051534781906

    CGT Event K3

    1051534807469

    Commissioner's discretion under subsection 40-365(3)

    1051534826613

    Capital gains tax - depreciation - rental properties

    1051534911437

    Rental property expenses

    1051535028515

    GST and grants

    1051535061012

    Early Stage Innovation Company

    1051535246986

    GST on sale of commercial property

    1051535271916

    Assessable income

    1051535368963

    Non-commercial business losses and the Commissioner's discretion

    1051535573002

    Absolute entitlement

    1051535788307

    The 'minimum holding period' for an employee share scheme (ESS) interest

    5010056204816

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

    1051493001245

    Capital gains tax for deceased estate- main residence exemption

    1051503710188

    Income tax - exempt income - other

    1051512924674

    GST and fees charged for grant of or renewal of a right of burial

    1051517104358

    Property losses

    1051523022389

    Non-commercial losses

    1051523376900

    CGT Deceased Estate

    1051524497991

    Pay as you go withholding

    1051527532246

    International - Exempt Income - PAYG

    1051527741189

    Two year exemption from capital gains tax for a deceased main residence

    1051528599876

    Early stage innovation company

    1051529463597

    Superannuation - allowances paid on overtime

    1051529962031

    Lump sum payment from a foreign superannuation fund

    1051530026275

    Am I in business as a primary producer?

    1051530098217

    Early stage innovation company qualification

    1051530283878

    Small business rollover

    1051530339791

    Rental property deductions

    1051530367593

    Pay as you go withholding obligations

    1051530379653

    Two year exemption from capital gains tax for a deceased main residence

    1051530598465

    Trust entitlements and unpaid present entitlements

    1051530644833

    Lump sum payment

    1051530684133

    Ex gratia payment

    1051530795897

    Income tax - capital gains tax - small business concessions - small business restructure roll-over

    1051530798867

    Small business rollover

    1051530904483

    Capital gains tax: main residence exemption: overseas property

    1051531365848

    Residency

    1051531365955

    Capital gains tax - deceased estate - two year discretion

    1051531366916

    Residency

    1051531367860

    Pre and post capital gains tax assets

    1051531369915

    PAYG Withholding for volunteers

    1051531371400

    Capital gains tax: small business concessions: 15 year exemption

    1051531378878

    Residency

    1051531393202

    Application of primary production provisions

    1051531464400

    Foreign lump sum - assessability in Australia

    1051531469385

    Capital gains tax - deceased estate two year discretion

    1051531802040

    Capital gains tax - small business concessions - extension of time to make a choice

    1051532047465

    GST and management services

    1051532472439

    GST and the supply of legal services

    1051532827241

    GST and product

    1051533036795

    Two year exemption from capital gains tax for a deceased main residence

    1051533397244

    Eligible termination payments

    1051533682379

    Taxation of reinsurance premiums

    1051478271190

    Lump sum payments from foreign superannuation funds

    1051481385585

    GST and long term leases

    1051482774320

    GST and long term leases

    1051505392371

    Employment termination payment

    1051511344423

    Entitlement to register for GST

    1051516242151

    Income tax - assessable income - income vs capital

    1051518132823

    Remote area housing benefits

    1051519116990

    Subdivision and sale of property

    1051519598303

    Capital gains tax - deceased estate two year discretion

    1051519667047

    International - salary

    1051520340115

    Capital gains tax

    1051521415702

    Deductibility of compensation payments

    1051522768246

    Exemption from withholding tax for a superannuation fund for foreign residents

    1051522982037

    Medical expenses for the upkeep and maintenance of guide and assistance dogs

    1051523061706

    Work related self-education deductions

    1051523139372

    Deduction of loan interest - loan by the beneficiaries to the trust

    1051523208967

    GST and requirement to register

    1051523441746

    Capital gains tax

    1051523709283

    GST and support payments

    1051523848710

    Exempt benefits

    1051524623673

    Capital gains tax

    1051524716053

    Residency

    1051524752017

    Self-education expenses

    1051524831662

    The Commissioner's discretion for non-commercial losses

    1051524851413

    The Commissioner's discretion for non-commercial losses

    1051524867773

    The Commissioner's discretion for non-commercial losses

    1051525148759

    Splitting order and lump sum payment

    1051525648569

    Assessable income

    1051525723972

    Capital Gains Tax - absolute entitlement

    1051525755036

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

    1051525773745

    Goods and services tax and the supply of water

    1051526438078

    Income tax - Deductions - Car parking expenses

    1051526470410

    Adoption of foreign income year basis for returning foreign income

    1051526580639

    Residency

    1051526600389

    Capital gains tax

    1051526800398

    A written agreement under subsection 135X(3) of the Fringe Benefits Tax Assessment Act 1986

    1051527277435

    Capital gains tax - main residence exemption

    1051527519623

    Two year exemption from capital gains tax for a deceased main residence

    1051527541290

    Buy-back of mandatorily redeemable preference shares

    1051527789269

    Capital Gains tax event - trust losses of an unlisted very widely held trust

    1051527978504

    Assessable income - industry assistance payments

    1051527985601

    Employment termination payments; genuine redundancy

    1051528073720

    Capital gains tax small business concessions

    1051528201388

    Residency

    1051528610227

    GST and the sale of property

    1051528645955

    Goods and services tax and recipient created tax invoices

    1051528762648

    Small business replacement asset

    1051528762755

    Extension of time to apply the capital gains tax small business concessions

    1051528875915

    Residency status of a self-managed superannuation fund

    1051528875944

    Employee option plan

    1051528985105

    Personal services income, spouse wage and caravan expense deductions

    1051529256767

    ESIC eligibility

    1051529451408

    Lump sum payment from a foreign pension plan

    1051529768228

    Capital gains tax two year exemption

    1051529813044

    Main residence exemption

    1051529907881

    Assessability of income

    1051529925574

    A written agreement under subsection 135X(3) of the Fringe Benefits Assessment Act 1986

    1051530099012

    Early Stage Innovation Company qualification

    1051530147473

    Assessability of foreign employment income

    1051530159484

    Capital gain tax (CGT), pre-CGT asset

    1051530588765

    Foreign exchange loss

    1051530784347

    Capital gains tax - deceased estate - two year discretion

    1051542389007

    Foreign income, residency and permanent establishment

    5010057704039

    Residency Status

    1051466357914

    Applicable fund earnings and transfer from foreign fund

    1051517688400

    Foreign fund transfer

    1051522255597

    Application of Division 832 of the Income Tax Assessment Act 1997 and Section 177F of the Income Tax Assessment Act 1936

    1051522470274

    Lump sum payments from multiple foreign superannuation funds

    1051524636905

    Blackhole expenditures and forfeited deposit

    1051526451724

    Income

    1051528263766

    Residency - Departing Australia

    1051531879834

    Foreign superannuation fund

    1051532595844

    Income tax - compensation payments

    1051532668551

    In-specie contribution and capital gains tax exemptions

    1051532887996

    Non-commercial losses and the Commissioner's discretion

    1051534163666

    Lump sum compensation payment made pursuant to the Return to Work Act 2014 (South Australia) (RWA)

    1051534632331

    GST and Education Courses

    1051534745426

    Goods and services tax (GST) and supplies

    1051535372970

    Exempt foreign income

    1051536556407

    Sale of shares - part IVA

    1051537886295

    Fuel tax credits

    1051538280686

    Capital gains tax - deceased estate - right to occupy

    1051538713008

    Deductions for the decline in value of horticultural plants

    1051539136601

    Treatment of shares

    1051539161446

    Fuel tax credits

    1051539383984

    (GST) and increasing adjustments for acquisitions

    1051539841956

    GST and classification of a food product

    1051539930912

    Treatment of shares

    1051540896916

    Genuine redundancy

    1051541075039

    Off-market share buy-back

    1051541344795

    Residency - Departing Australia

    1051542052270

    Division 855 of the ITAA 1997

    1051543804745

    Foreign resident - Capital gains tax - Division 855

    1051543999858

    Foreign resident Capital gains tax Division 855

    1051544482383

    Non-commercial losses, capital gains tax, small business concessions and the timing of a real estate event

    1051544791703

    GST and payments by one government related entity to another

    1051548258252

    Capital gains Tax and GST - Carbon credits - Income tax - Capital Gains Tax

    1051549012829

    Capital Gains Tax sale of property

    1051549230336

    GST and carrying on an enterprise, creditable acquisitions and second hand goods

    1051549304835

    Self-managed superannuation fund

    1051549766955

    Genuine redundancy

    1051549842105

    GST and supplies

    1051550277001

    GST and the margin scheme

    1051550408262

    Exemption from income tax and requirement to lodge an income tax return

    1051550513382

    Supply of property

    1051550908238

    Debt note

    1051551111015

    Beneficial ownership of an investment property - court order change to ownership

    1051552501382

    Hobby or business - providing an online server

    1051552570916

    Income tax exemption

    1051553202322

    International issues - foreign entities - foreign superannuation funds

    1051553608913

    Work related travel expenses

    1051553646126

    Income tax - capital gains tax - small business restructure rollover

    1051553753862

    Input tax credits

    1051553896031

    General law partnership

    1051554331166

    Capital gains tax - small business concessions

    1051554705648

    Input tax credit and acquisition of services

    1051554726083

    Residency

    1051554775928

    Sale of commercial premises and GST

    1051554909328

    GST and sale of real property

    1051555056524

    Lump sum compensation payments paid

    1051555125437

    Calculation of decline in value of primary production depreciating assets

    1051555219810

    GST and sale of goods to a non-resident company

    1051555223658

    Sub-leasing apartments

    1051555437356

    Capital gains tax - deceased estate - 2 year discretion

    1051555678895

    Superannuation fund for foreign residents

    1051555907417

    Lump sum compensation payment paid

    1051556059572

    Capital gains tax - deceased estate - 2 year discretion

    1051556123084

    Extension to the two year exemption from capital gains tax for a deceased main residence

    1051557378089

    Excepted income

    1051557522107

    Income tax - Small business concessions

    1051557897072

    Residency for tax purposes

    1051558031316

    Residency for taxation purposes

    1051559036802

    Section 99A - Commissioners Discretion

    1051559512794

    Assessable income

    1051559749651

    Self-education expenses

    1051559939337

    Am I in business?

    1051560259717

    Sale of Residential Premises

    1051516553048

    Foreign superannuation fund withholding tax exemption

    1051529059260

    Dividend payment

    1051534326783

    Rental property maintenance

    1051539063390

    Income tax - compensation payments

    1051540341883

    Interposition of wholly-owned companies and dividend distributions

    1051541929405

    Interdependency

    1051542832134

    Income tax: capital gains tax: small business concessions: active asset

    1051544789250

    Commercial debt forgiveness

    1051545384822

    GST beverage classification

    1051548020272

    GST and residential rent

    1051549662830

    Non-executive Director Share Plan

    1051551977233

    GST and financial grants

    1051553011221

    Sale of property

    1051553606433

    Capital gains tax - deceased estate - life interest - deed of family arrangement

    1051554087321

    Deductions - legal fees

    1051554447565

    Lump sum transfer from a foreign fund

    1051554972798

    Lump sum compensation payment made pursuant to the

    1051570683509

    Resident Company

    1051410534992

    Transfer from a foreign fund

    1051489629424

    Superannuation guarantee obligations

    1051489634963

    Superannuation guarantee obligations

    1051493427541

    Property Development

    1051501083137

    Death benefits dependant - financial dependency

    1051513408931

    Deduction of legal expenses

    1051514607652

    Capital gains tax rollover

    1051517202199

    Fringe Benefits Tax - Remote Area Housing and Expense Payment Benefits

    1051522048494

    Superannuation guarantee obligations

    1051526447626

    Assessable income

    1051527146920

    Ordinary time earnings

    1051528143425

    Property development and registering for GST

    1051528700166

    Am I in business?

    1051530373593

    Genuine redundancy payment

    1051531010724

    Capital gains tax

    1051531432015

    INTL - residency - leaving Australia

    1051531450500

    INTL - residency - leaving Australia

    1051531628286

    Residency status

    1051531629656

    Residency status

    1051532082955

    Cryptocurrency

    1051532101397

    Cryptocurrency - personal use - chain split

    1051532298068

    Residency status

    1051533623052

    PAYG withholding

    1051533664553

    Deductibility of personal superannuation contributions

    1051533741917

    GST and the margin scheme

    1051533797262

    Capital gains tax and the commissioner's discretion to extend the two year period

    1051533979819

    GST and the margin scheme

    1051533998021

    Early Stage Innovation Company

    1051534422693

    Existence of a vested and indefeasible interest in the income and capital of a trust

    1051534465067

    Withholding tax exemption - 128b ITAA 1936

    1051534790674

    The resettlement of a trust and capital losses

    1051534815105

    Superannuation death benefit

    1051534849765

    Issue of convertible redeemable preference shares and direct value shifting

    1051535181431

    Resettlement of a trust and capital losses

    1051535414211

    Foreign employment income

    1051535423281

    Deceased estate - extension of time

    1051536136836

    Lump sum compensation payments made in relation to the Return to Work Act 2014 (South Australia)

    1051536515117

    Operating Lease

    1051536540027

    Am I in the business of letting rental properties?

    1051536626764

    Demerger

    1051537500896

    Tax treatment of the entity's specific purpose trusts

    1051537547431

    Property subdivision under a partition agreement

    1051537567906

    Superannuation fund for foreign residents

    1051537832813

    Superannuation fund for foreign residents

    1051537852768

    Superannuation fund for foreign residents

    1051537922570

    CGT event date

    1051538392132

    Land subdivision - controlled by developer

    1051538470193

    Goods and services tax - sale of business premises

    1051538492362

    Capital gains tax and the surrender of a life interest

    1051538515491

    GST and a supply of various fruit preparation products

    1051538601776

    Subdivision 122-B Roll-over

    1051538926878

    Subsidy; assessable recoupment

    1051538984572

    Income tax treatment of the sale of land held by the taxpayer and subsequent impact of revising earlier claimed input taxed credits for GST purposes

    1051539066737

    Non-commercial losses and the exercise of the Commissioner's discretion

    1051539098953

    Division 7A and marriage breakdown

    1051539425014

    Superannuation - ordinary time earnings

    1051540196444

    Assessability of payment from foreign language program

    1051540461637

    Capital gains tax

    1051540480443

    Income of a trust estate

    1051540862830

    Superannuation fund for foreign residents

    1051541006749

    Capital gains tax: testamentary trust: cost base of pre CGT shares

    1051541159270

    A lump sum compensation payment

    1051541191576

    Compulsory acquisition and small business concessions

    1051541239753

    Two year exemption from capital gains tax for a deceased main residence

    1051541376180

    Capital gains tax

    1051541432998

    Early stage innovation company status

    1051541529185

    Lump sum payment from a foreign superannuation form

    1051541587178

    Interest expenses - rental property

    1051541732971

    Capital versus revenue

    1051541863704

    Lump sum payment from a foreign superannuation form

    1051543536277

    Life assurance policies

    1051543604129

    Income tax - self-education expenses

    1051543840163

    Income tax and GST issues

    1051544406194

    A deduction is not allowed for guests attending a graduation and is not considered a self-education expense

    1051544783398

    Small business concession - sale of unit Trust

    1051545007826

    Cryptocurrency

    1051545465808

    Rental- travel deductions

    1051545549218

    Residency of self-managed superannuation fund

    1051545782964

    Are your self-education expenses deductible

    1051545893628

    CGT - small business concessions - 15 year, active asset, retirement exemption

    1051546499206

    Residency of self managed superannuation fund

    1051546912155

    CGT - small business concessions - active asset - 15 year - significant individual

    1051547128204

    GST and the transition of a government scheme to local arrangements

    1051547195150

    Lump sum payment

    1051547699222

    Lump sum compensation payments made pursuant to the Return to Work Act 2014 (South Australia)

    1051547839651

    Capital gains tax small business concessions- significant individuals

    1051547868232

    Employment termination payment - invalidity segment

    1051547943525

    CGT - small business rollover

    1051548315729

    Rental- travel deductions

    1051548587407

    The small business rollover and an extension of time

    1051548743734

    Replacement asset roll-over relief

    1051549015071

    Work related expenses - accommodation

    1051549974126

    Small business concessions

    1051550043685

    Early stage innovation company qualification

    1051550131226

    Deductions - interest

    1051550146158

    Early stage innovation company

    1051550563340

    Replacement asset CGT roll-over

    1051550577493

    Interest deductions

    1051550924194

    Fringe benefits tax - credit card reward points

    1051551516327

    Calculation of taxable income

    1051551557295

    Calculation of taxable income

    5010056163338

    Residency status of self-managed superannuation fund

    1051481743385

    Lump sum payments from foreign superannuation funds

    1051529875422

    Interdependency

    1051530136796

    Small business concession - 15 Year exemption

    1051530939033

    CGT exemption for deceased estate

    1051530945195

    The amount of GST payable on a taxable supply

    1051531369275

    Capital gains tax and the small business concessions

    1051533177179

    Death benefit dependant - interdependency

    1051533269209

    Early stage innovation company qualification

    1051533638504

    Employee share scheme

    1051534696533

    Debt forgiveness and deemed dividends

    1051534826337

    Capital gain tax, small business entity and active asset

    1051534962547

    GST and CGT and partitioning

    1051535291225

    Termination of employment

    1051535393360

    Operating Lease

    1051535789582

    GST and sale of books

    1051536149866

    Residency

    1051536259832

    Importation

    1051536447463

    GST and government rebates

    1051536500438

    Residency - leaving Australia

    1051536555595

    Legal expenses defending against a complaint at work

    1051536760212

    Invalidity segment

    1051538368965

    Loan used to fund legacy payment as an additional cost base of land used as security

    1051538464333

    Capital gains tax

    1051538713397

    GST and food

    1051540179316

    Lump sum compensation payments paid pursuant to sections 56 and 58 of the Return to Work Act 2014 (South Australia)

    1051482609448

    Superannuation guarantee and ordinary time earnings

    1051516122323

    Trust resettlement - CGT event E1 or E2

    1051525947974

    GST and supply of a going concern

    1051528623900

    GST and retirement village fees

    1051528900828

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

    1051531157693

    Capital gain tax, small business concessions

    1051531393773

    Residency

    1051532759555

    Residency - coming to Australia from another country

    1051533089645

    GST and supply medical and other services

    1051533872399

    Lump sum payment from a foreign fund

    1051535458919

    Mere realisation of a capital asset

    1051536075578

    Composite items and depreciating assets

    1051536085736

    Small business concessions

    1051536984727

    Lump sum payment

    1051537057392

    Capital gains tax and disposal of a property

    1051269012241

    Fuel tax credit - fuel used in specified areas and apportionment methodology

    1051473893263

    GST and long term leases

    1051498309537

    Genuine redundancy

    1051529652783

    Assessability of gift payment

    1051530168425

    Capital gains tax: deceased estates: right to occupy

    1051530243292

    Marriage breakdown roll-over

    1051540932791

    Tax treatment of gambling activities

    1051541951618

    Lump sum payment from foreign fund

    1051555473787

    Capital gains tax: main residence exemption: first income use rule

    1051557934587

    Superannuation death benefits

    1051559704385

    Income tax exemption

    1051560037980

    Employment termination payments

    1051560050032

    Genuine redundancy

    1051560216661

    GST and supplies medical repatriation service

    1051562936515

    Succession plan and section 177E of the Income Tax Assessment Act 1936 (ITAA 1936)

    1051563301169

    Residency for tax purposes

    1051563492569

    Deductions for insurance premiums

    1051565733538

    GST-free sale of a going concern

    1051566017886

    Non-commercial loss

    1051566019246

    Deductions - legal fees

    1051566409340

    Scholarship - assessable - not studying full-time

    1051566827155

    Lump sum payment made pursuant to the Return to Work Act 2014(South Australia)(RWA)

    1051566902526

    Early stage innovation company qualification

    1051567130964

    Section 99A - Commissioner's discretion

    1051567304606

    Contracts for difference and binary options trading losses

    1051567308413

    Capital gains tax: small business concessions: affiliates

    1051567770035

    Sale of residential property

    1051568532768

    Deductions and capital works for the removal of a tree and associated expenses

    1051568771496

    Legal expenses - loan instrument

    1051569289839

    The Commissioner's discretion for non-commercial losses

    1051569569925

    GST and supply of vanilla flavoured plant based milk and drink

    1051569710531

    Self-education expenses

    1051569889093

    Income tax exemption

    1051569936039

    Foreign superannuation fund

    1051569963198

    Capital gains tax - deceased estate - 2 year discretion

    1051570363551

    GST and supply of commercial property as a capital asset

    1051570478217

    Sovereign immunity and the transitional measures

    1051570480202

    Investment bond and linked life assurance policy

    1051570794078

    Residency

    1051570873652

    International foreign income

    1051571242055

    Employee share scheme

    1051571330823

    CGT - small business concessions

    1051571438924

    GST and vegan milk products

    1051571752523

    Carrying on a business of trading contracts for differences

    1051571944552

    Goods and services tax (GST) and grants

    1051572049190

    Residency

    1051572170832

    Early stage innovation company

    1051572177742

    Legal expenses

    1051572239561

    GST registration

    1051572328192

    The supply of a medical aid or appliance

    1051572643963

    Interest income and expenses

    1051572651154

    Deceased estate two-year discretion

    1051572651472

    CGT - small business concessions - 15 year

    1051572753046

    Income

    1051572806519

    Income tax - capital gains tax - pre-CGT assets

    1051572844699

    Federal election expenses

    1051572947188

    Are you in business of share or option trading

    1051573087307

    Work-related self-education expenses

    1051573099727

    Property development and goods and services tax

    1051573422906

    Capital gains tax - small business concession - extension of time

    1051573469765

    International issues - foreign entities - foreign superannuation funds

    1051573588503

    International issues - foreign entities - limited partnerships

    1051573900261

    Early stage innovation company

    1051574263103

    GST and nexus between donations and supply of services

    1051575337028

    CGT deceased estate

    1051575452695

    CGT small business concessions

    1051575527499

    International Income

    1051575972805

    Assessability of remuneration received from an international organisation

    1051577263267

    CGT concessions - retirement exemption

    1051578044095

    CGT event B1

    1051578463712

    Trust income

    1051578718401

    GST and development works

    1051579175468

    Self-education expenses

    1051579245390

    Capital gains tax - legal v beneficial ownership

    1051579255412

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

    1051579351666

    Capital gains tax

    1051579972707

    Early stage innovation company qualification

    1051580479193

    Capital gains tax

    1051580557290

    Trust - section 99A

    1051580574435

    Trust - section 99A

    4110073392923

    Self-education expenses

    5010061166190

    Exemptions under section 58B and section 58C of the Fringe Benefits Tax Assessment Act 1986

    5010062000617

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

    1051463919067

    GST and long term leases

    1051468370077

    GST and long term leases

    1051478734703

    GST and long term leases

    1051526344033

    Employee share scheme

    1051527618785

    Legal expenses

    1051539529986

    Interdependency

    1051541492763

    GST, extent of creditable purpose, apportionment creditable acquisitions and enterprise

    1051542093453

    Foreign termination payment

    1051545056125

    Lump sum compensation payment paid

    1051548163392

    Residency

    1051550112027

    Non-commercial losses

    1051550632084

    GST and acquisition of adviser services

    1051550644144

    GST and acquisition of adviser services

    1051552658857

    Scholarship

    1051554104767

    Management investment trust (MIT) - eligible investment business

    1051555096353

    GST and long term leases

    1051555799879

    Self-education expenses

    1051557343984

    Taxation of foreign annuity

    1051558572896

    GST and the margin scheme

    1051558814175

    GST and sale of residential premises

    1051559016902

    Goods and services tax and the sale subdivided lot of land

    1051559289245

    Income tax - capital gains tax - exemptions - pre-CGT assets other CGT events

    1051559784563

    Extension of time to acquire replacement assets under subsection 40-365(3) of the Income Tax Assessment Act 1997

    1051559983566

    Small business CGT concessions

    1051560010203

    Non commercial losses

    1051560318540

    Rental property deductions

    1051561413344

    Deductions against non-business income

    1051561437840

    Capital gains tax - main residence exemption - adjacent land

    1051561691197

    Capital gains tax - extension of the two year discretion for deceased estate

    1051561795209

    CGT and residential property

    1051562086534

    Commissioner's consideration of whether section 99A rates should apply - lengthy process through the courts by one of the potential beneficiaries

    1051562566006

    Residency - departing Australia

    1051563037677

    WRE - self-education expense - Masters degree

    1051563162717

    Residency

    1051563259491

    2 year extension - Commissioners discretion

    1051563359209

    Exempt car benefits

    1051563454476

    GST and the sale of real property

    1051563732904

    GST-free sale of a going concern

    1051563861137

    Home office expenses

    1051563937129

    Capital gains tax

    1051563946722

    Work-related self-education expenses: overseas study

    1051563963954

    Compensation payment - motor vehicle accident

    1051564078961

    Work related expenses- self-education

    1051564175387

    Early stage innovation company

    1051564227104

    Application of Subdivision 126-G of the Income Tax Assessment Act 1997

    1051564247822

    The Commissioner's discretion for non-commercial losses

    1051564259888

    Tax offsets

    1051564386911

    Home office running and occupancy expenses

    1051564426610

    Application of section 177F of the Income Tax Assessment Act 1936

    1051564603275

    Rollover relief on the disposal of shares - flip up arrangement

    1051564843055

    Self-education expenses

    1051564954719

    Capital gains tax concessions for small business

    1051565068096

    Residency

    1051565148777

    Sale of residential property with development authority approval for subdivision

    1051565158480

    Interest payments

    1051565161770

    Income and deductions - timing

    1051565177514

    Capital gains tax - trust resettlement - CGT events E1, E2 and A1

    1051565508635

    Residency

    1051565737449

    Residency

    1051565742053

    Fixed entitlements and fixed interests

    1051565772426

    Income tax - self-education expenses

    1051565774948

    Proposed payment of dividends

    1051565978368

    The capital gains tax (CGT) small business concessions

    1051566419300

    Legal expenses - rental property - cost base - immediate deduction

    1051566430625

    Dinner expenses

    1051566461715

    Capital gains tax - small business concessions - replacement asset

    1051566502144

    Income tax - lump sum payment

    1051566517125

    Legal expenses

    1051566756035

    Deductions for work related expenses-self-education

    1051566778746

    The Commissioner's discretion for non-commercial losses

    1051567203337

    Income - lump sum - compensation - inappropriate advice

    1051567338526

    Small business concessions - affiliate test

    1051567509545

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

    1051567688041

    GST and advertising revenues

    1051567767972

    Capital gains tax - small business restructure roll-over

    1051567999149

    Compensation payment

    1051568148097

    Employment termination payment

    1051568956162

    Classification of wine based products

    1051569068287

    Agency agreements and tax invoices

    1051569081417

    GST and long term leases

    1051569113743

    GST and long term leases

    1051569115385

    Goods and services tax and property

    1051570028637

    GST and residential premises

    1051570190507

    Scrip-for-scrip roll-over

    1051570313288

    Assessability of government grants

    1051570591226

    GST and income tax

    1051570641485

    Small business CGT concessions - 15 year exemption

    1051570650439

    Small business CGT concessions - 15 year exemption

    1051570683369

    Permanent establishment

    1051570816951

    Investment in business - no return - loss

    1051571379026

    Total and Permanent Disability benefit - lump sum compensation

    1051572657230

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

    1051573398509

    Capital gains tax

    1051577376196

    Am I in business / contracts for difference trading and loan interest expenses

    1051327031059

    Death benefits dependant

    1051411993153

    Applicable fund earnings on foreign lump sum payment

    1051441675973

    Genuine redundancy

    1051445786500

    Genuine redundancy

    1051469108195

    Goods and services tax

    1051495135471

    Employee share trust for employee share scheme

    1051503191345

    Pay as you go withholding (PAYGW) obligations

    1051523958773

    Travelling for work expense

    1051525743554

    Capital gains tax: CGT small business concessions: 15 year exemption

    1051529786346

    Income Tax - assessable income

    1051529956086

    GST classification of brioche style fruit hot cross buns (product)

    1051534076073

    Self-education expenses

    1051534470600

    Deceased estate - two year discretion

    1051535520269

    Income tax

    1051535813905

    Income tax

    1051535930903

    Capital gains tax and goodwill

    1051536075552

    Residency

    1051537413985

    Cryptocurrency - personal use

    1051537756449

    Deductions - work related expenses

    1051538797233

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

    1051539071507

    Goods and services tax (GST) and other health services

    1051539078355

    GST and acquisition of a report

    1051539150061

    The Commissioner's discretion for non-commercial losses

    1051539338207

    Extension of time for the main residence exemption for a deceased estate as the will was challenged

    1051539446368

    Residency and capital gains tax

    1051540027739

    GST and injectables

    1051540495375

    Deductions - fraudulent transactions

    1051540651173

    Division 250 of the Income Tax Assessment Act 1997

    1051540751572

    CGT small business concessions

    1051541011197

    Capital gains tax and the Commissioner's discretion to extend the two year period

    1051541044832

    Income tax - deductions - self-education expenses

    1051541839871

    GST and margin scheme

    1051541912895

    Capital gains tax

    1051542214109

    Lump sum compensation payments paid pursuant to sections 56 and 58 of the Return to Work Act 2014 (South Australia)

    1051542796619

    Residency

    1051543385918

    GST and food

    1051543563745

    Personal services business

    1051543951856

    Goods and services tax and food classification of products

    1051543962955

    Luxury car tax

    1051544769529

    GST and frozen pureed fruit

    1051548859399

    Lump sum compensation payments paid pursuant to sections 56 and 58 of the Return to Work Act 2014 (South Australia)

    1051549148082

    Allocations from reserves and concessional contributions

    1051554251430

    Income tax - interest deductions

    1051554860180

    Assessability of foreign remuneration

    1051555198307

    Withholding tax exemption - paragraph 128B(3)(jb) of the Income Tax Assessment Act 1936

    1051555255890

    Exemption from withholding tax under paragraph 128B(3)(jb) of the Income Tax Assessment Act 1936 (ITAA 1936)

    1051555299829

    Rental deductions

    1051555456240

    GST and Tax invoices

    1051555739637

    Small business concession, connection with retirement

    1051556709482

    Lump sum transfer from a foreign fund

    1051556982727

    CGT event E1

    1051557212693

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

    1051557339919

    Foreign income

    1051557513059

    Non-commercial losses-Lead time

    1051557558367

    Capital gains tax: underlying economic interests

    1051557922154

    Genuine redundancy payment

    1051557974478

    Foreign superannuation fund

    1051557984136

    Capital gains tax and deceased estates

    1051558059632

    Income Tax - assessable income

    1051558308716

    Lump sum compensation payments made pursuant to the Return to Work Act 2014 (SA) (RWA)

    1051558617694

    GST and Retirement Villages

    1051558703375

    Residency for taxation purposes

    1051558737584

    Small business CGT concession, active asset

    1051558838600

    Rental property deductions

    1051560261393

    Early stage innovation company

    1051561137036

    Non-commercial losses

    1051561171403

    Non-commercial losses

    1051561195607

    Small business CGT concessions

    1051561322759

    Legal expenses deduction related to employment

    1051561514155

    Non-commercial losses and the Commissioner's discretion

    1051561635444

    Goods and services tax (GST) and a supply of an education course

    1051561889679

    Assessable income

    1051562183421

    Income tax exemption

    1051562278729

    GST and reduced credit acquisitions

    1051562370819

    Residency

    1051562411313

    Residency

    1051562422970

    GST and registration

    1051562496872

    Assessable income

    1051562575609

    Assessable income

    1051562626014

    Assessable income

    1051562665986

    Assessable income

    1051562682650

    Assessable income

    1051562706055

    Assessable income

    1051562713996

    Assessable income

    1051562717729

    Assessable income

    1051563224114

    General law partnership - trading stock - assessable income and deductions

    1051563291804

    Marriage breakdown - property beneficial ownership

    1051563898621

    Subdivision 328-G - restructures of small businesses

    1051564236976

    Small business 15-year CGT exemption

    1051564996859

    Income tax

    1051565746357

    Residency

    1051565826976

    Residency and tax rates while on a bridging visa

    1051566050841

    Fuel tax credits

    1051566158335

    Residency

    1051566650758

    Two year exemption from capital gains tax for a deceased main residence

    1051566719776

    Early stage innovation company

    1051566919178

    CGT - capital loss - loss of right to seek return of funds advanced to buy shares

    2935012092797

    Employee share trust

    5010058017533

    Contributions to employee share trust of an employee share scheme

    5010059446970

    Income tax - assessable income - insurance policy income

    1051522546857

    GST and sale of property

    1051524755574

    Employment termination payments

    1051526748793

    Appropriate taxation treatment of purchased debt ledgers under Division 230 of ITAA 1997

    1051528541596

    Tax-Exempt Body Entertainment Fringe Benefit - Expense Payment Fringe Benefit - Otherwise Deductible Rule

    1051545061193

    Bailment arrangement

    1051548320979

    GST and the sale of real property

    1051548925576

    GST and property subdivision

    1051549818136

    Income tax - trading in binary options

    1051551012346

    Capital gains tax - deceased estate two year discretion

    1051552995173

    GST and supplies of accommodation

    1051553891627

    Transfer of shares

    1051554330978

    GST and sale of imported goods to an Australian company

    1051554752769

    Fixed interests

    1051555670888

    Going concerns and creditable acquisitions

    1051556053938

    Fixed interests

    1051556963086

    Legal expenses, workers compensation benefits

    1051557203214

    Trauma benefit payment - not assessable income

    1051557398463

    Deductibility of self-education expenses

    1051557649027

    Capital Gains Tax applicable on share buy-back

    1051557805721

    Soft brioche rolls

    1051558091470

    Lump sum payment from a foreign fund

    1051558886451

    Foreign Source Income - section 23AG

    1051558890773

    Affiliates and CGT small business concessions

    1051559920205

    Capital gains tax

    1051560094714

    Income tax - Deceased estate - 2 year discretion

    1051560404221

    Transfer of shares - correction of ownership details

    1051560722004

    Small business concessions - maximum net asset value test

    1051560771767

    Small business concessions - maximum net asset value test

    1051561378033

    Deceased estate

    1051561585727

    CGT small business concessions

    1051561703078

    Carrying on a business

    1051561733045

    Lump sum compensation payments made pursuant to the Return to Work Act 2014 (SA) (RWA)

    1051561840301

    GST and substantial renovations

    1051562228092

    Non-commercial losses and the exercise of the Commissioner's discretion

    1051562723229

    Capital gains tax

    1051564711790

    Non-commercial losses lead time

    1051494292035

    Deceased estate, sections 99 and 99A(2)

    1051498680564

    Employee Share Schemes Start-up concession

    1051514790334

    Residency

    1051515612124

    Deceased estates

    1051517326601

    Capital gains tax - Capital gain - Deceased estate

    1051519097376

    Application of Part IVA of the ITAA 1936

    1051519509957

    Ultimate Economic Ownership

    1051520296214

    Goods and services tax and the transfer of assets

    1051520636863

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

    1051520644872

    Employee share schemes

    1051521242807

    Capital Gains Tax

    1051521426450

    GST and your supply of services

    1051521706108

    Property subdivision - revenue or capital - CGT event

    1051522521910

    Lead time

    1051522786059

    Employment termination payment

    1051522876472

    Interdependency

    1051523965705

    Land Subdivision

    1051525522275

    Superannuation death benefits

    1051527627106

    Permanent establishments

    1051528967983

    Income tax exemption

    1051535706665

    Exemption from withholding tax for a superannuation fund for foreign residents

    1051553663676

    Residency - Departing Australia

    1051557335855

    Scrip-for-scrip rollover

    1051562483280

    Income Tax: Tax incentive for early stage investors

    1051573472328

    Capital gains tax (CGT) implications on the disposal of a property

    1051574799355

    Business losses

    1051578740929

    Non-commercial losses

    1051581753558

    Employee share schemes

    1051581764602

    Property development - business transaction

    1051583261271

    Small business concessions - 15 year exemption

    1051584641939

    Application of section 40-40 of the Income Tax Assessment Act 1997

    1051584906253

    Income Tax - rental deductions

    1051584908311

    Commissioner's discretion

    1051586101830

    GST and sale of real property

    1051586369449

    GST and the supply of real property as a gift

    1051587977538

    Commissioner's discretion for an extension of time and Capital Gains Tax

    1051588071037

    Capital gains tax

    1051588268165

    Extension of time to apply the small business capital gains tax (CGT) concessions for a deceased estate

    1051588403388

    Assessability of foreign source income

    1051589040389

    Interest deduction

    1051589061662

    Trust Income -sections 99 and 99A

    1051589146744

    Residency status

    1051589146786

    Acquisition and exercise of options under a scheme

    1051589171216

    Acquisition and exercise of options under a scheme

    1051589211499

    GST and claiming input tax credits

    1051589704920

    Genuine redundancy payments

    1051589798524

    CGT - deceased estate - 2 year discretion

    1051590127857

    Recommencement of primary production averaging

    1051590215141

    GST and supply of taxation services to non-resident individuals

    1051590216897

    Sale of real property and enterprise

    1051590341713

    Superannuation guarantee (SG) and ordinary time earnings (OTE)

    1051590380669

    Capital Gains Tax

    1051590487712

    Treatment of compensation receipts over an easement of a property

    1051590718083

    Self education expenses

    1051590729608

    GST and supply of conference and sponsorship in Australia

    1051590939122

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

    1051591217985

    Capital raising

    1051591947482

    Income Tax Implications - Credit Card Reward Points

    1051592283861

    Deductions - Legal Costs

    1051592502803

    Capital gains tax and deceased estate

    1051592678288

    CGT - SBC - Small business restructure rollover

    1051592890164

    Pharmaceutical expenses

    4110074439130

    FBT car benefits, recipient payments and associate car leases

    7920133142644

    Capital gains tax - extension of time

    1051320163254

    GST and going concern

    1051463916282

    GST and long term leases

    1051483139498

    GST and long term leases

    1051524710208

    Share issue

    1051525937365

    GST and couverture and cooking chocolate

    1051532561440

    Superannuation guarantee liability

    1051542872447

    Tax treatment of head trust distributions to non-resident beneficiaries

    1051560736173

    Employee share scheme

    1051560758615

    Employee share trust

    1051563327372

    Eligibility of Sub Trust A as a withholding MIT for the purposes of Subdivision 12-H in Schedule 1 to the TAA 1953

    1051563356226

    Application of part IVA to the use of a feeder Fund as a pooling vehicle for non-resident investors

    1051563365994

    Residency of a feeder fund under section 6 or section 94T of the Income Tax Assessment Act 1936(ITAA 1936)

    1051563371663

    Application of section 97 in respect of distributions made by head trust to its Australian resident beneficiaries

    1051563381438

    Eligibility of sub trusts as withholding MITs for the purposes of Subdivision 12-H in Schedule 1 to the TAA 1953

    1051567751443

    Same entity: transfer of jurisdiction of company registration; capital gains tax

    1051568065797

    Small business restructure roll-over

    1051570987208

    Income tax - non-commercial losses

    1051573461352

    Scholarships

    1051573897118

    Residency and foreign source income

    1051574165028

    Residency

    1051574454837

    Farm management deposit

    1051575790547

    Investor directed portfolio services

    1051576522287

    Income tax exemption for promoting the development of pastoral resources

    1051577111586

    Legal expenses

    1051577135326

    Fixed trust, fixed interests and trust losses

    1051577614895

    Early stage innovation company

    1051578234119

    CGT cap amount

    1051578467392

    GST and registration

    1051578772301

    Pre CGT assets - is there a change in majority underlying interests

    1051578990503

    Foreign branch income of resident company

    1051579280231

    Classification of wine based products

    1051579364430

    GST and classification of a food product

    1051579480906

    Lump sum compensation payment paid pursuant to the Return to Work Act 2014

    1051579489507

    Non-commercial losses - Commissioner's discretion - lead time

    1051579498577

    Fuel tax credits

    1051579731911

    Residency

    1051579842620

    Sale and operating lease transactions

    1051579902612

    Legal expenses

    1051580121629

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

    1051580165450

    Lump sum compensation payment made pursuant to the Return to Work Act 2014

    1051580313249

    GST and long term leases

    1051580400994

    Crowd funding grant

    1051580457664

    GST and the margin scheme

    1051580694010

    Tax on inheritance

    1051580705625

    A refund of overpaid GST

    1051580797509

    Foreign income

    1051580807046

    Non-commercial losses and the exercise of the Commissioner's discretion

    1051580861524

    Capital return

    1051581003713

    CGT - Main residence - gifted to child

    1051581160813

    Cryptocurrency - personal use

    1051581417420

    Superannuation death benefits

    1051581533438

    International residency - locally employed staff

    1051581533743

    Small business relief - replacement asset period - extension

    1051581601091

    Work related expenses - legal expenses

    1051581614232

    Small business CGT concessions - active asset

    1051581614894

    Fringe benefits tax - educational trust

    1051581632467

    Fringe benefits tax - educational trust

    1051581633577

    Foreign income

    1051581638192

    Fringe benefits tax - educational trust

    1051581669542

    Valuation of goodwill for CGT purposes

    1051581679119

    Assets put to tax preferred use

    1051581708988

    Dividends, gifts and leases

    1051581846123

    Cryptocurrency - personal use - non-resident

    1051581953583

    Income tax - small business concessions - in connection with retirement

    1051582028005

    Compensation

    1051582049937

    Contracts for difference

    1051582079082

    Employee share schemes

    1051582101909

    Income tax exemption - private health insurance fund

    1051582231031

    GST and entitlement to an input tax credit

    1051582265175

    Sovereign immunity - withholding tax - transitional provisions

    1051582352677

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

    1051582396953

    Work related expenses

    1051582538739

    CGT event D1

    1051582630030

    Demerger

    1051582631393

    Non-commercial losses

    1051582646069

    Extension of time to apply the capital gains tax small business concessions

    1051582685340

    Non-commercial losses

    1051582830143

    Non-commercial business loss

    1051582907258

    Sovereign immunity-withholding tax-transitional provisions

    1051583001520

    Small business replacement asset - CGT roll-over

    1051583144851

    An extension of time

    1051583203973

    Non-receipt of capital proceeds

    1051583205177

    Trust resettlement

    1051583335056

    The forgiveness of loans

    1051583616103

    GST and supply of services to a non-resident company

    1051583663068

    Goods and services tax (GST) and the importation of feeding tube formula and the meal replacement liquid food formula

    1051584073868

    Self education expenses

    1051584134113

    Inherited dwelling

    1051584272709

    Compensation

    1051584295228

    Part IVA of the ITAA 1936

    1051584572120

    Carrying on a business

    1051584599852

    Income tax - assessable income

    1051584658247

    CGT- extension of time

    1051584821866

    GST and native title

    1051584912328

    Withholding tax exemption - Section 128B ITAA 1936

    1051584965070

    CGT small business concessions - active asset

    1051585017284

    Disability pension

    1051585089742

    Small business restructure rollover

    1051585109690

    CGT - deceased estates (2 year discretion)

    1051585181605

    Deduction for travel expenses

    1051585222258

    Capital gains tax

    1051585372579

    Residency

    1051585406905

    Small business restructure rollover

    1051585430325

    Capital gains tax

    1051585458469

    GST turnover

    1051585506531

    Work related expenses

    1051585550400

    Non-commercial losses - special circumstances

    1051585637533

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

    1051585674727

    Availability of the rollover for business restructures under Division 615 of ITAA 1997

    1051585750162

    Interest income

    1051585830294

    GST and long term leases

    1051585865795

    Lump sum payment - trauma compensation - assessable income

    1051586401384

    Deduction of legal expenses incurred in defending complaints made against you and protecting employment

    1051586403955

    Lump sum compensation payment made pursuant to the

    1051586429548

    Division 880 of the Income Tax (Transitional Provisions) Act 1997

    1051586479486

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

    1051586969934

    Early stage innovation company

    1051587195389

    Assessability of a lump sum

    1051587288743

    Income tax exemption

    1051587483806

    Work-related travel expenses

    1051587555490

    Early stage innovation company

    1051587653299

    Income tax exemption

    1051587790551

    Commercial accommodation

    1051588051179

    Two year exemption from capital gains tax for a deceased main residence

    1051588163125

    Early stage innovation Company

    1051588464958

    Early stage innovation company qualification

    1051589460661

    Living away from home allowance fringe benefit and expense payment fringe benefit

    1051589487666

    Income tax exemption

    1051589692672

    Early stage innovation company

    1051589739447

    Non-commercial business losses and the Commissioner's discretion

    1051589910484

    Foreign social security and education contributions

    1051590171086

    Non-commercial business losses and the Commissioner's discretion

    1051590790783

    Early stage innovation company qualification

    4120069103245

    Section 99A - commissioners discretion

    5010062843436

    Income tax - capital gains tax

    1051518372885

    Capital gains

    1051536765600

    Capital gains tax (CGT) exemption and small business concessions

    1051538895003

    Interdependency relationship

    1051548841195

    Income tax - self-education expenses

    1051551429370

    GST and apportionment of input tax credits

    1051558188063

    GST and long term leases

    1051563339065

    Whether Sub Trust is 'public trading trust' under section 102R of the ITAA 1936

    1051565878138

    Deductibility of boat depreciation and running costs

    1051569158022

    Not for profit exemption - association for the promotion of the development of aviation

    1051569189047

    Assessability of a foreign disability compensation payment

    1051572009754

    Total and permanent disability payment

    1051572261018

    Early stage innovation company - 100 point test

    1051572343899

    GST and medical aids and appliances

    1051574381331

    Off-market share buy-back

    1051574498902

    GST and registration

    1051576536632

    Capital gains tax roll-over relief

    1051576539751

    Capital gains tax roll-over relief

    1051577217558

    Work related deductions

    1051577399602

    GST

    1051577467294

    Superannuation lump sums from a foreign fund

    1051577960863

    CGT and substantially renovated holiday home

    1051578585140

    Capital gains tax

    1051578586792

    Commissioner's discretion

    1051579226753

    Fixed trusts - CGT exemption - non-resident beneficiaries

    1051579331464

    Income tax - exempt income

    1051579385031

    Self-education expenses and reimbursements

    1051580524795

    Employee remuneration trust arrangement

    1051580933647

    Commissioner's discretion for non-commercial losses

    1051582388626

    Share capital return

    1051582506055

    GST and sale of real property

    1051583098483

    Commissioner's discretion under subsection 103A(5) of the Income Tax Assessment Act 1936

    1051583162651

    Employment termination payments

    1051583256612

    Whether carrying on a business- gambling and betting

    1051583759658

    GST and entitlement to an input tax credit

    1051583812743

    GST and carrying on an enterprise

    1051584311223

    GST and supplies of specialist disability services

    1051584949185

    Rental property repairs - bathroom

    1051585032621

    Small business concessions- replacement asset rollover

    1051585262925

    Compensation - inappropriate financial advice

    1051585279600

    Business deduction

    1051585706095

    Early stage innovation company qualification

    1051585842549

    Income tax - capital gains tax - small business CGT concessions - EOT

    1051532904163

    Small business concessions

    1051534074551

    The Commissioner's discretion for non-commercial losses

    1051551455709

    GST and vouchers

    1051554321891

    Sovereign immunity and the transitional measures

    1051559670991

    GST and subdivision and sale of property

    1051560314626

    Rental property deductions

    1051561842914

    GST and sale of vacant land

    1051563860150

    Capital gains tax

    1051564649106

    Not-for-profit entity- income tax exempt - entity promoting manufacturing resources

    1051566582380

    Fixed trust

    1051568097744

    Deductions for travel expenses

    1051568185538

    Time of derivation of income

    1051569740748

    Capital gains tax and disposal of a property

    1051570541466

    Lump sum payment from a foreign superannuation fund

    1051570574474

    Supply of residential accommodation

    1051570958309

    Product classification

    1051571279581

    GST and the supply of a going concern

    1051572743297

    Compensation

    1051572947386

    Capital gains tax - deceased estate - 2 year discretion

    1051573026740

    Compensation for loss of licence

    1051573413585

    Commissioner's discretion for non-commercial losses

    1051573450584

    Early stage innovation company

    1051573620646

    Base rate entity passive income

    1051574350676

    Income tax - excepted trust income

    1051574448704

    Foreign lump sum

    1051574487978

    Superannuation guarantee

    1051574533391

    Commissioner's discretion for non-commercial losses

    1051574669963

    Lump sum payment for general damages

    1051574701431

    Application of the Subdivision 124-M of the Income Tax Assessment Act 1997 CGT roll-over relief to the sale of shares

    1051574985315

    GST and new residential premises

    1051575319017

    Exemption from income tax

    1051575647090

    GST and frozen finger food

    1051575898408

    Capital gains tax - small business concessions - active asset

    1051575990796

    PAYG withholding

    1051576055972

    15 year small business concession, not connected with retirement

    1051576174645

    Rental properties - repairs

    1051576642586

    Exempt foreign income

    1051576730403

    Capital gains tax

    1051577697085

    Commissioners discretion

    1051577749013

    Commissioners discretion

    1051577762665

    GST and supply of legal services to an individual residing outside Australia

    1051577885963

    GST and the use of valuation to work out margins

    1051578041116

    Temporary residency and foreign source income

    1051578098422

    Early stage innovation company status

    1051578649361

    GST and long term leases

    1051579140727

    Legal expenses

    1051560181183

    Employee share plan

    1051567209533

    GST and food classification- trail mix (Product)

    1051575088142

    Genuine redundancy payment

    1051575689698

    GST and fees and charges

    1051575880035

    GST and fees and charges

    1051583902695

    Genuine redundancy payment

    1051585003868

    GST and sale of property with development approval

    1051590044060

    Foreign lump sums

    1051593007881

    Home office expenses

    1051593235150

    Income tax - capital gains tax

    1051593249232

    Ordinary time earnings. Allowances, overtime, leave loading

    1051593429929

    Medical expenses - tax offset - attendant care

    1051593694908

    Rental deductions

    1051593712467

    Look-through earnout right qualification

    1051594279521

    Residency

    1051594307488

    Capital gains tax - beneficial ownership

    1051594933451

    Capital gains tax

    1051595016940

    GST and sale of residential premises

    1051595084922

    Early stage innovation company

    1051595120041

    Trust resettlement

    1051595798290

    Sale of vacant lot purchased to build your home - not a taxable supply

    1051596237918

    Lump sum payment from foreign fund - applicable fund earnings

    1051596532798

    Assessable income

    1051596578645

    GST and international freight rate

    1051597649392

    Early stage investor tax offset

    1051597729135

    Residency status

    1051597832717

    Early stage innovation company

    1051597838413

    GST and sale of property

    1051598144023

    Deceased estate- two year discretion

    1051598302869

    CGT - Marriage or relationship breakdown roll-over

    1051598355602

    Non-taxable supply of real property

    1051599214280

    Income tax exemption

    1051599245961

    Income tax - exempt income - community service purposes

    1051599301620

    Residency

    1051599409338

    CGT - discount capital gain

    4120076217892

    CGT - testamentary trusts

    1051564859708

    GST and long term leases

    1051581785203

    Employee share schemes

    1051583087008

    Foreign lump sum

    1051585201011

    Property development, mere realisation of a capital asset

    1051586763956

    Dividend stripping and general anti-avoidance

    1051586988753

    Rental property deductions

    1051588648978

    Division 855 of the ITAA 1997

    1051591888795

    Not for profit exemption

    1051591938181

    School building fund

    1051592229929

    GST and sale of new residential premises

    1051593155771

    Work related deductions

    1051593253343

    Employment termination payment

    1051593870573

    Small business retirement exemption

    1051594525528

    GST and claiming input tax credits

    1051598687765

    Capital raising

    1051562410112

    Genuine redundancy payment for dual capacity employee

    1051565854187

    GST and cancellation of registration

    1051566635126

    GST and cancellation of registration

    1051572675098

    GST and food classification

    1051575544689

    Compensation - inappropriate advice

    1051577400895

    Application of churning measures in section 716-440

    1051577652793

    Capital gains tax

    1051577996883

    Capital gains tax

    1051578938703

    Sale of property

    1051578959106

    Subdivision of land

    1051579953842

    GST and long term leases

    1051581567056

    Trust income - taxed as income in individual - section 99

    1051582244107

    Capital gains tax - deceased estate - two year discretion

    1051582869620

    Taxation treatment of damages awarded by a Court

    1051583513721

    124-N rollover relief

    1051584377252

    Fixed entitlements and the Commissioner's discretion

    1051584402454

    Income tax exemption

    1051587758651

    Goods and services tax (GST) and the supplies of properties for farming

    1051587819740

    Goods and services tax (GST) and the supplies of properties

    1051588580317

    GST and supply of rights and obligations

    1051589303032

    Superannuation contributions

    1051589463251

    Capital gains tax

    1051590013681

    ESIC early stage innovation company eligibility

    1051591952801

    Fringe benefits tax - car parking benefits

    1051592565440

    Deduction for misappropriated funds

    1051592607356

    Early stage innovation company qualification

    1051592838695

    Employment termination payment

    1051593100809

    Early stage innovation company

    1051593614382

    Small business capital gains tax (CGT) 15-year exemption

    5010060075585

    Cryptocurrency - personal use

      Last modified: 24 Sep 2020QC 27160