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  • Private Binding Rulings

    Spring list of Private Binding Rulings

    File ID

    File Title

    105146027911

    Deductible amount of UPP of a foreign pension or annuity

    105146675002

    Income tax - exempt entities - community service

    105150451486

    Lump sum transfer from a foreign superannuation fund

    1051177705057

    Continuity of Ownership, Capital Gain event L3 and Debt Forgiveness

    1051180616765

    Capital gains tax - deceased estate - compulsory acquisition - replacement asset

    1051180759161

    Superannuation death benefits

    1051180839722

    GST and medical aid and appliances

    1051181393387

    Deductible amount of your foreign pension

    1051182741069

    Capital gains tax

    1051182763783

    GST and fermented food supplement

    1051184407620

    Capital gains tax

    1051186421520

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

    1051186735841

    Small business capital gains tax concessions

    1051186940724

    Goods and Services Tax (GST) and the sale and residential premises with development approval

    1051187381101

    Residency

    1051188072889

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

    1051188925801

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

    1051189849077

    Capital gains tax - replacement asset rollover - extension of time

    1051190123737

    Travel & accommodation expenses

    1051190896848

    Registration requirements

    1051191373691

    GST and fruit powder

    1051191487718

    GST and food classification

    1051192153533

    Out-of-court settlement

    1051192264911

    Superannuation death benefits

    1051192270742

    To transition to retirement income stream

    1051192387842

    Employment termination payments

    1051194112027

    CGT - Main residence exemption

    1051194847938

    Residency and leaving Australia

    1051195068513

    Personal Services Income

    1051196511511

    Residency

    1051196807165

    GST and the sale of property

    1051197078117

    Travel expenses

    1051197634884

    CGT - deceased estate and main residence exemption

    1051199736881

    Death benefits- interdependency

    1051200468325

    CGT - Main residence exemption

    1051200586566

    Capital gains tax - small business concession - 15 year exemption

    1051201062725

    Employment termination payments

    1051202676870

    Residency status of a superannuation fund

    1051204262116

    Foreign superannuation lump sum

    1051204924764

    Rental property - repairs

    1051205700211

    GST and margin scheme

    1051206422196

    Withholding tax

    1051206615579

    CGT - main residence exemption

    1051208123101

    Income vs capital

    1051209010841

    GST and food

    1051209476541

    GST and sale of subdivided land

    1051209735114

    Small-Scale Technology Certificates

    1051210679449

    Account based pensions

    1051211468997

    Transition to retirement income streams

    1051211548818

    Transition to retirement income streams

    1051212302881

    GST and sale of a going concern

    1051213699010

    GST and sushi

    1051214676199

    Assessability of terminal gratuity payments

    1051215264908

    Transition to retirement income streams

    1051288767210

    GST and fees and charges

    1051380845177

    GST refund claims

    1051383343516

    GST and a supply of equipment under a finance agreement

    1051385465913

    Status of the worker

    1051388894770

    Applicable Fund Earnings

    1051394780936

    International issues - Foreign entities - Foreign superannuation funds Income tax - Assessable income - Interest income - Interest paid to non-resident

    1051395233512

    Concessional contributions

    1051399443350

    Death benefit payment to a dependent

    1051400328815

    Interest expenses after cessation of business

    1051409174222

    Capital gains tax

    1051410583928

    Lump sum transfer from foreign superannuation fund

    1051410651081

    GST and early release of deposit

    1051410890975

    GST / IT / FBT

    1051413900394

    GST - substantially renovated

    1051416841589

    Compensation payment

    1051417229936

    Fuel tax credits

    1051417626335

    Non-arm's length income

    1051424259459

    Trust - section 99A

    1051424818034

    Genuine redundancy

    1051424865928

    Amendment to a trust deed

    1051424955416

    Superannuation death benefits

    1051425366628

    Lump sum transfer from a foreign superannuation fund

    1051425612589

    Income tax- Assessable income- Employee share schemes- Taxation of discounts- deferred

    1051425713767

    Applicable fund earnings

    1051426439277

    Liability to income tax and/ or capital gains tax as statutory trustees

    1051427234585

    P3D Tokens

    1051427307429

    Subdivision and sale of land

    1051427362799

    Subdivision and sale of land

    1051428084012

    Residency

    1051428437766

    GST status of your medical aids or appliances

    1051428626709

    Employee share schemes

    1051429040136

    Trust fund interest, dividend and non-share dividend income

    1051429370293

    Application of dividend article of a double tax agreement

    1051430182916

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

    1051430807065

    GST and application of GST

    1051431429989

    Settlement payment

    1051431644140

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

    1051433360125

    Genuine redundancy

    1051433843894

    GST status of your diabetes education services

    1051434497252

    GST, apportionment methodology and reduced credit acquisitions

    1051435321248

    Income tax - Government payments

    1051435392112

    Withholding tax - PAYG

    1051435646006

    Settlement payment

    1051435970516

    Fixed trusts and capital gains tax

    1051436089905

    Application of Division 149 of the ITAA 1997

    1051436300576

    Invalidity Segment

    1051437413376

    Am I in business - rental property

    1051437640288

    Genuine redundancy - years of service

    1051437691161

    The capital gains tax (CGT) small business concessions

    1051437905693

    GST and the global amount

    1051438515762

    Deductibility of superannuation contributions made on behalf of an employee

    1051438750005

    Demerger relief

    1051439102276

    Foreign employment income

    1051439164485

    CGT - event C2

    1051439376723

    GST on fees for counselling services and counsellor's reports

    1051439407423

    Requirement to register for GST

    1051439605283

    Income tax and the treatment of an unconditional in specie distribution by a private company of its interest in listed securities for no consideration to a special disability trust associated with a shareholder in the private company

    1051439611816

    Income tax and the treatment of an unconditional in-specie distribution by a private company of its interest in listed securities for no consideration to a special disability trust associated with a shareholder in the private company

    1051439891607

    Income tax - CGT payable on a settlement sum

    1051440095251

    Early Stage Innovation Company

    1051440342384

    Foreign superannuation funds income tax - assessable income - interest income - interest paid to non-resident

    1051440442361

    Compensation - compulsory acquisition of land - permanent damage - consequential

    1051440454207

    Travel expenses - home to work

    1051441347276

    Death benefits dependant

    1051441581227

    Residency and Medicare levy

    1051441955741

    Change of appointor and change of beneficiaries of a trust

    1051442035322

    Foreign source income

    1051442144960

    Legal expenses incurred by a health and safety representative

    1051442210105

    Work related expenses

    1051442252138

    Rental property deductions when not income producing

    1051442339401

    Superannuation guarantee and ordinary time earnings

    1051442552682

    Home to work travel expenses

    1051442705236

    Receipt of gift from family member

    1051442733992

    Luxury Car Tax

    1051442750306

    The Commissioner's discretion for non-commercial losses

    1051442830607

    Compensation - past loss of earning capacity

    1051442845386

    Capital gains tax - compensation - exemption

    1051443031155

    Travel expenses -transporting bulky tools and equipment

    1051443059195

    Payment

    1051443391218

    PAYG withholding for an au pair

    1051443445482

    Capital gains tax

    1051443480865

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

    1051443495982

    Payment of reasonable administrative costs for a public ancillary fund

    1051443746137

    Extension of time to a replacement asset period

    1051443933145

    the Commissioner's discretion for non-commercial losses

    1051444108131

    GST and registration

    1051444158280

    Tax rates

    1051444161447

    Employee share plan

    1051444167656

    Employee share plan

    1051444362339

    Legal expenses

    1051444363634

    Interaction of the GST Act 1999 (long-term accommodation in commercial premises)

    1051444370864

    PAYG Withholding

    1051444442309

    Ordinary income - bad debts

    1051444484725

    Carrying on a business of primary production

    1051444494876

    Capital gains tax - deceased estate

    1051444523398

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

    1051444607480

    Work related deductions

    1051444728039

    Are you in the business of share trading in the 2016-17 financial year

    1051444772375

    Depreciating assets

    1051444983678

    Sporting club's eligibility for income tax exemption

    1051445025546

    Capital gains tax - deceased estate - two year discretion

    1051445068189

    Income tax -- Tax losses -- Trust losses -- Fixed entitlements

    1051445213479

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

    1051445215404

    Work-related travel expenses

    1051445235771

    Insurance payments - crisis benefit - refund of premiums

    1051445362995

    Rental deductions

    1051445363229

    Residency of Australia for taxation purposes

    1051445412427

    Early stage innovation company

    1051445467211

    Fringe benefits tax - exempt residual benefits

    1051445496412

    Fringe benefits tax - exempt residual benefits

    1051445504755

    Employee share schemes

    1051445510073

    Fringe benefits tax - exempt residual benefits

    1051445600529

    GST and supplies of medical services

    1051445649024

    Land subdivision

    1051445673431

    Fringe benefits tax - car fringe benefits

    1051445703443

    Marketplace lending fund

    1051445849059

    Caravan used as home office

    1051445880203

    Self-education expenses

    1051445900515

    GST and supplies of medical services

    1051445975650

    Capital gain tax (CGT), deceased estate, two year exemption

    1051445988713

    Income tax - commercial debt forgiveness

    1051445992879

    Capital gains tax and a deceased estate - the Commissioner's discretion to extend the

    1051446056870

    Lump sum transfer from a foreign superannuation fund

    1051446066012

    Work related expenses self-education

    1051446090841

    Assessability of your lump sum compensation payment

    1051446147147

    Assessability of your lump sum compensation payment

    1051446158960

    Capital gains tax - main residence

    1051446328093

    Government Grant

    1051446339692

    Extension of main residence exemption for deceased estate

    1051446352955

    Exemption from withholding tax for a superannuation fund for foreign residents

    1051446392479

    GST and supplies to a non-resident

    1051446410298

    Subdivision of property and capital gains tax (CGT)

    1051446437313

    Foreign superannuation funds

    1051446462434

    Travel and accommodation expenses

    1051446591050

    Legal expenses

    1051446631353

    Net capital losses and the application of the modified continuity of ownership test

    1051446636478

    Goods and services tax property subdivisions

    1051446767694

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

    1051446806332

    GST

    1051446808669

    GST

    1051446950986

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

    1051446975050

    Extension of the main residence exemption for a deceased estate

    1051446986906

    GST and the transition of a government scheme to local arrangements

    1051446996466

    Assessable income - government grant - deductions - repairs

    1051447044003

    Capital gains tax - deceased estate - two year discretion

    1051447048034

    GST and sale of subdivided lots of vacant land

    1051447065162

    Residency after departing Australia

    1051447116600

    Legal expenses

    1051447168073

    Recipients of certain taxable supplies of real property must pay amounts to commissioner and Division 75 Sales of Freehold Interests etc. of the GST Act

    1051447177303

    Capital gains tax - deceased estate (2 year discretion)

    1051447189145

    Income tax, capital gains tax, CGT events, CGT events E1 to E9 and trusts

    1051447260098

    Income tax - commercial debt forgiveness

    1051447521956

    Remote Area Housing Benefits, Expense Payment Benefits and Loan Benefits

    1051447671975

    Foreign employment income

    1051447710704

    Self-education expenses

    1051447775730

    Capital gains tax - marriage breakdown - roll-over relief

    1051447836981

    Compensation

    1051447841777

    Financing and servicing agreement

    1051448104408

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

    1051448139516

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

    1051448160359

    Am I in Business

    1051448200029

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

    1051448218038

    Assessable Income

    1051448225680

    Commissioner's discretion

    1051448267168

    GST and supply of food additives

    1051448278845

    GST and registration

    1051448304157

    Fringe benefits tax - employee share loan benefit

    1051448469219

    Assessable Income - capital gains tax - compensation - mining receipts

    1051448498452

    Capital gains tax (CGT) and goods and services tax (GST), subdivision

    1051448505370

    Residency of Australia for taxation purposes

    1051448511685

    Personal services income

    1051448551807

    Assessable income - lump sum compensation payment

    1051448719929

    Acquisition of mining assets - tax treatments

    1051448745225

    Employment termination payment

    1051448865657

    GST and supplies of accommodation

    1051448936800

    Work related travel

    1051449011275

    Land subdivision - capital vs revenue

    1051449059368

    Non-arm's length income

    1051449100166

    GST and sale of property

    1051449232492

    Income tax - assessable income - employee share schemes - other

    1051449288052

    Section 99A - Commissioner's discretion

    1051449303041

    Capital proceeds

    1051449306553

    International issues - non-resident Australian income - business/other

    1051449354911

    Section 99A - Commissioner's discretion

    1051449357543

    Residency for taxation purposes

    1051449370848

    Australian residency and income tax

    1051449388360

    GST and supply of food additives

    1051449512588

    Assessability of your lump sum compensation payment

    1051449518297

    Legal fees

    1051449573950

    Rent deduction for work related home office expenses

    1051449588551

    Division 149 underlying interests

    1051449650898

    Residency after departing Australia

    1051449660407

    GST and supply of food additives

    1051449734831

    Resettlement of a trust - CGT Event E1 and E2

    1051449895475

    Capital gains

    1051449976646

    Good and Services Tax (GST) property settlement

    1051450016615

    Non-commercial losses - Commissioner's discretion

    1051450065323

    Non-refundable tax offset rate under section 355-100 ITAA 1997

    1051450174169

    Main residence exemption

    1051450226811

    Exempt entities - deductible gift recipients - private ancillary fund - special conditions

    1051450268899

    Capital gains tax - main residence - trust

    1051450272728

    CGT - small business concessions - retirement and active asset

    1051450323282

    Residency

    1051450335264

    GST and the sale of real property

    1051450348012

    Small business concessions

    1051450434459

    GST and development works

    1051450570841

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

    1051450634835

    Early stage innovation company qualification

    1051450664208

    Non-commercial losses - Commissioner's discretion - special circumstances

    1051450730469

    Log book records

    1051450751560

    Early Stage Innovation Company qualification

    1051450758876

    GST and registration

    1051450853832

    Are you carrying on a business

    1051450860611

    Residency for taxation purposes

    1051450911068

    Employment termination payment- settlement

    1051451060653

    GST and supply of food additives

    1051451067930

    GST and supply of food additives

    1051451070288

    Self-education expenses

    1051451088180

    Residency for taxation purposes

    1051451125257

    Allowance payment to an employee

    1051451153637

    Business of livestock raising

    1051451174712

    GST and supply of food additives

    1051451253903

    GST and supply of a going concern

    1051451276097

    Early stage innovation company

    1051451378989

    Residency for tax purposes

    1051451381042

    Lump sum payment from a foreign superannuation fund

    1051451607001

    Capital gains tax

    1051451674142

    Income - capital v revenue - land subdivision

    1051451707637

    Absolute entitlement

    1051451740147

    Small business capital gain tax concessions - 15 year exemption

    1051451744532

    Trust capital distribution

    1051451761339

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

    1051451781180

    Refund of franking credits tax offset

    1051451826884

    Professional indemnity insurance costs

    1051451828033

    Employment termination payment

    1051451841929

    CGT - deceased estate

    1051451998832

    Foreign employment income - Australian defence force

    1051452013049

    Net income of a deceased trust estate

    1051452063169

    Residency

    1051452083598

    Commissioner's discretion for non-commercial losses

    1051452113555

    GST and sale of property

    1051452152638

    Capital gains tax exemption for a deceased estate dwelling

    1051452180930

    Small business 15 year exemption

    1051452186181

    Rental deduction - interest joint loan

    1051452191542

    GST and a cash distribution from a trust

    1051452213587

    Deductibility of legal expenses

    1051452244200

    National Disability Insurance Scheme - supports

    1051452338076

    Assessability of your lump sum compensation payment

    1051452347666

    Income tax: disturbance payments

    1051452354198

    Residency of Australia for taxation purposes

    1051452394774

    GST and the payments under a particular legislation

    1051452412671

    Foreign superannuation fund withholding tax exemption

    1051452415865

    Investment property deductions

    1051452452653

    Commissioner's discretion for non-commercial losses

    1051452459287

    Assessability of payments received in connection with a trauma recovery benefit policy

    1051452475792

    Deduction - legal expenses - director penalty notice - garnishee notice

    1051452520505

    Same business test

    1051452559582

    Compensation - lump sum

    1051452580458

    Self-education expenses after resignation

    1051452627603

    Deceased estates and capital gains tax

    1051452660671

    Rental property interest deductions

    1051452688004

    Lump sum transfer from a foreign fund

    1051452739737

    Foreign source income

    1051452744594

    The Commissioner's discretion for non-commercial losses

    1051452844055

    Whether the sale of real property is included in the supply of accommodation for the purposes section 38-250 of the GST Act

    1051452866860

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

    1051452922558

    Residency

    1051452955800

    Resident of Australia for income tax purposes

    1051452996963

    Residency

    1051453055498

    GST and consideration on a gift of property

    1051453061336

    Am I carrying on a business?

    1051453114247

    GST and counselling services

    1051453161933

    CGT - small business concessions - EOT replacement asset

    1051453163140

    Am I in business - boat charter

    1051453184390

    Legal expenses

    1051453202346

    Fringe benefits tax - exempt residual benefits

    1051453228608

    Subdivision

    1051453229367

    Capital gains tax and a deceased estate

    1051453279289

    Interdependency

    1051453320298

    Main residence exemption

    1051453340698

    Self-education expenses

    1051453347793

    Assessable income

    1051453383231

    Ordinary times earnings and accumulated days off

    1051453500810

    Deductibility of personal superannuation contributions

    1051453549328

    Lump sum transfer from a foreign superannuation fund

    1051453662035

    Deductions, legal expenses, misconduct allegations

    1051453677334

    GST and supply of services that are done overseas

    1051453679525

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

    1051453680364

    The application of Subdivisions 310-B and 310-D of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936

    1051453722192

    Ordinary times earnings and rostered days off

    1051453722358

    Employment termination payments

    1051453740603

    Early stage innovation company

    1051453760847

    Not for profit sporting organisation

    1051453819558

    Two lot land subdivision - power and water only

    1051453888799

    Supply of accommodation

    1051453952756

    Capital gains tax

    1051453970423

    Superannuation death benefits

    1051453990787

    Capital gains tax - sale of property - income v capital

    1051454001795

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

    1051454002802

    Deductibility of self-education expenses

    1051454014615

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

    1051454026733

    GST and nutritional supplements

    1051454046451

    Remote Area Housing Benefits, Expense Payment Benefits and Loan Benefits

    1051454048275

    Remote Area Housing Benefits, Expense Payment Benefits and Loan Benefits

    1051454048551

    GST and supply of pre-shipment inspection services to a non-resident

    1051454052844

    Income tax - assessable income - dividend income - deemed income

    1051454066822

    Legal fee expenses

    1051454153155

    GST classification of frozen pastry product

    1051454195026

    Interest expenses - unit trust

    1051454222779

    Allocation from a reserve directly to a member

    1051454299394

    The Commissioner's discretion for non-commercial losses

    1051454349251

    Capital gains tax

    1051454611685

    Rental deductions

    1051454654679

    Commissioners discretion to allow an extension of time to dispose of property

    1051454663269

    Death Benefits

    1051454816991

    Same business test

    1051454899425

    Deductibility of occupancy expenses

    1051454966952

    Whether any of the income of the X Trust should be included in your assessable

    1051454967786

    Forex realisation event 4

    1051454975253

    Income protection lump sum payment

    1051455025565

    Capital gains tax - deceased estate - subdivision - pre assets

    1051455043047

    Forex realisation event 4

    1051455112054

    Interdependency

    1051455143988

    Property - subdivision - Am I in business? - isolated transaction - mere realisation

    1051455169604

    Deductibility for accommodation, meals and travel expenses

    1051455190794

    Residency

    1051455245776

    Capital allowances: subdivision 40-i - project pools - abandonment

    1051455261421

    Early stage innovation company

    1051455371608

    Lump sum transfer from a foreign superannuation fund

    1051455390170

    Rental property maintenance

    1051455498739

    Residency for tax purposes

    1051455580129

    CGT - deceased estate - two year extension

    1051455705179

    GST and supply of digital product

    1051455710994

    Capital gains tax - deceased estate - two year discretion

    1051455800359

    Property partnership and GST

    1051455818264

    Permanent Establishment

    1051455826848

    Non-commercial loss

    1051455864915

    GST and consideration

    1051455958570

    Income tax - Assessable income - Ordinary income

    1051456007623

    Goods and services, insolvency, expenses

    1051456116670

    Residency and capital gains tax (CGT) main residence exemption

    1051456181971

    Early Stage Innovation Company

    1051456220135

    Capital gains tax - small business concessions - extension of time

    1051456302776

    Legal expenses

    1051456342261

    Lump sum compensation payment

    1051456343199

    In-specie transfer of business real property

    1051456343897

    In-specie transfer of business real property

    1051456352750

    GST

    1051456441683

    International issues - foreign entities - foreign superannuation funds - withholding tax exemption

    1051456488124

    Capital gains tax (CGT) and the main residence exemption

    1051456518561

    Investors eligibility for tax incentives for early stage investors in innovation companies

    1051456556807

    GST and financial supplies

    1051456573899

    GST and creditable purpose

    1051456702041

    Remote Area Housing Benefits and Expense Payment Benefits

    1051456714487

    GST and ride-sourcing

    1051456748430

    Application of Division 43 of the Income Tax Assessment Act 1997

    1051456834166

    GST and requirement to register for GST

    1051456865529

    Australian residency for taxation purposes

    1051456879383

    CGT Small business concessions and mutuality

    1051456965220

    Deceased estate

    1051457008357

    Residency

    1051457052002

    Fringe Benefits Tax: Car Parking Benefits

    1051457137126

    Capital gains tax

    1051457155286

    Superannuation death benefit

    1051457184685

    Ownership of an investment property

    1051457192470

    Disposal of a capital asset

    1051457231936

    Assessability of a settlement payment

    1051457313882

    Extension of time for exemption from capital gains tax

    1051457360825

    Liquidator's obligations - section 254

    1051457466488

    Gifts

    1051457659709

    Honorarium payments

    1051457751513

    Compulsory acquisition rollover relief

    1051457936721

    Lease surrender payment

    1051458014124

    Tax Invoices

    1051458058517

    Deduction - legal expenses

    1051458105508

    Early stage innovation offset

    1051458122529

    GST and food

    1051458350661

    GST classification of fermented milk product

    1051458388690

    Residency for taxation purposes

    1051458413889

    Small business replacement asset

    1051458433776

    Compensation payment received under a decommission agreement

    1051458436246

    Deductions for losses and outgoings relating to an additional property

    1051458534623

    Lease document expense deduction

    1051458587060

    Residency

    1051458610302

    Application of GST

    1051458622446

    Application of Division 974 of the Income Tax Assessment Act 1997

    1051458625049

    Taxation of Trusts - income of the trust estate

    1051458626935

    Residency

    1051458634353

    Superannuation Death Benefits

    1051458683892

    Pre-CGT assets

    1051458706041

    Employment termination payments

    1051458721748

    Employee Share Scheme

    1051458732363

    Carrying on an enterprise and the requirement to register for GST

    1051458772361

    GST and creditable acquisitions relating to reimbursements

    1051458784629

    Sale of new residential premises

    1051458844137

    Income tax - small business concessions - active asset test

    1051458925402

    Capital gains tax - deceased estate - 2 year discretion

    1051458944812

    Depreciating rental property assets

    1051458961479

    Transfer of pre-CGT shares

    1051458965822

    Application of Division 775 of the Income Tax Assessment Act 1997 (ITAA 1997)

    1051458999213

    Land subdivision

    1051459097467

    Superannuation disability benefit and legal fees

    1051459117691

    Goods and Services Tax

    1051459140485

    Compensation payment

    1051459151331

    GST and education - professional or trade course

    1051459161135

    GST and the sale of vacant land

    1051459189500

    Income tax - Exempt income - Maintenance or alimony payments

    1051459305326

    Capital gains tax (CGT) and the small business concessions

    1051459369995

    GST and supply of a going concern - commercial property

    1051459427481

    Capital gains tax

    1051459427890

    Residency

    1051459432686

    Winding up -distributions -dividends

    1051459434179

    Motor vehicle depreciation

    1051459619494

    Permanent and disability lump sum payment - employment termination payment

    1051459641730

    Non-commercial business losses and the Commissioner's discretion

    1051459653254

    The sale of a CGT asset

    1051459684373

    Sustainable rural water use and infrastructure program

    1051459766972

    Employee share scheme

    1051459769760

    GST-free supply of special education courses to students with disabilities

    1051459776429

    Taxation of financial arrangements (TOFA) - hedging financial arrangement

    1051459798338

    Residency

    1051459809089

    Early Stage Innovation Company

    1051459809521

    Capital gains tax and tax rates

    1051459818682

    Medicare levy

    1051459828684

    In-specie trust distribution

    1051459877876

    Capital gains tax (CGT) and the small business concessions

    1051459930312

    Rental deductions - loan interest

    1051460046221

    GST and long term leases

    1051460118873

    Crypto currency and share investments

    1051460149405

    Work in Progress

    1051460157138

    Residency

    1051460165845

    Main residence exemption for capital gains tax

    1051460206203

    Travel Expenses – transport, accommodation, meals and incidentals

    1051460209244

    Deductible amount of UPP of a foreign pension or annuity

    1051460221955

    Residency

    1051460373016

    Capital gains tax main residence exemption

    1051460413533

    Capital gains tax - disposal of property - income v capital

    1051460475862

    Lump sum payment from foreign fund - Applicable fund earnings

    1051460499566

    WRE - legal expenses - work dispute

    1051460534413

    Non-commercial losses

    1051460543756

    Fringe Benefits Tax

    1051460568888

    Capital gains tax - disposal of property - income v capital

    1051460581365

    GST and the sale of residential premises

    1051460592357

    Capital gains tax - land subdivision - income v capital

    1051460604585

    GST and supply of a debit card

    1051460624183

    GST and farmland

    1051460718404

    Capital gains tax

    1051460723076

    Income- reversionary bonus

    1051460774839

    Sale of property including a lease

    1051460960399

    Community Development Grants Program payments

    1051461012467

    Royalty payments

    1051461039417

    Capital gains tax - deceased estate

    1051461077977

    Deductible amount of UPP of a foreign pension or annuity

    1051461082007

    Genuine redundancy payment

    1051461106535

    Income tax - company tax rate

    1051461204029

    Early stage innovation company qualification

    1051461282892

    Capital gains tax - main residence exemption - acreage & apportionment

    1051461288478

    Capital gains tax - deceased estate and passing of an asset

    1051461327707

    Residency - departing Australia

    1051461351218

    Wine equalisation tax (WET) - wine product classification, fruit or vegetable wine

    1051461373718

    GST and the sale of real property when closing a business

    1051461388335

    The Commissioner's discretion for non-commercial losses

    1051461421377

    Small business concessions

    1051461431717

    Group restructure

    1051461436770

    Taxation of superannuation funds: non_x001e_arm's length income

    1051461575509

    Compensation payments

    1051461588886

    Residency

    1051461611644

    Fringe benefits tax - reportable fringe benefits amount

    1051461631606

    Excepted trust income

    1051461635562

    Deceased estate 2 yr discretion

    1051461676261

    Small business restructure rollover

    1051461680096

    Excepted trust income

    1051461695762

    excepted trust income

    1051461729156

    Ride sourcing and GST registration

    1051461928597

    Foreign source lump sum payment

    1051461952884

    Capital gains tax - main residence

    1051461968491

    Residency

    1051462011517

    Capital gains tax

    1051462055062

    Division 7A Loans

    1051462059051

    Early Stage Innovation Company qualification

    1051462083835

    Sale of farm land

    1051462100599

    Superannuation contributions - CGT small business 15-year exemption

    1051462103361

    Division 7A Loans

    1051462104533

    Early Stage Innovation Company

    1051462172966

    Foreign hybrid company

    1051462178555

    Foreign employment income

    1051462184571

    Commissioner uses their discretion for a non-commercial loss to be treated as an allowable deduction

    1051462295764

    Exempt entities – Sport, culture and recreation

    1051462376844

    GST and mutual income for Owners Corporations

    1051462424383

    Running and occupancy costs of a home office

    1051462442469

    Income from trading of Contracts for Difference

    1051462459933

    Income tax - capital gains tax - beneficial ownership

    1051462481977

    Foreign employment income - 23AG

    1051462507943

    Main residence CGT exemption

    1051462594260

    Capital Gains Tax - Main residence - absence choice - goods and services tax (GST) -

    1051462667646

    Selective off market share buy-backs

    1051462723496

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

    1051462839593

    Work related travel

    1051462865435

    Deductions

    1051462924086

    GST and sale of vacant land

    1051462924440

    Residency

    1051462990757

    Goods and Services Tax (GST) and a supply of frozen fruit bread

    1051463077933

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

    1051463094194

    Non-concessional contributions

    1051463100379

    CGT event C1 - involuntary loss of shares - replacement asset

    1051463118888

    GST and mortgagee in possession

    1051463154293

    GST and sale of property

    1051463163990

    Travel expenses for your business

    1051463166379

    GST and sale of real property

    1051463179078

    Subdivision of pre-CGT asset that was partially disposed of

    1051463197125

    Work Related Expenses: Self-Education

    1051463239677

    Travel deductions - overseas - connection to current income earning

    1051463246521

    Small business concessions

    1051463364717

    Non-commercial business losses and the Commissioner's discretion

    1051463389472

    Car Parking Fringe Benefits

    1051463402069

    Double Tax Agreements and Income and Withholding Tax Exemption

    1051463464174

    Lump sum payment from a foreign superannuation fund

    1051463483980

    GST-free supply of water

    1051463489884

    Income Tax - Small Business Entity

    1051463507509

    GST and financial assistance payments

    1051463510906

    Early stage innovation company status

    1051463517254

    Goods and Services Tax (GST) and a supply of food product

    1051463517556

    GST and medical aids and appliances

    1051463555772

    Capital gains tax - deceased estate - 2 year discretion

    1051463598873

    Capital gains disregarded when calculating a deemed dividend under section 47 of the ITAA 1936

    1051463737936

    Work related expenses - self-education

    1051463744926

    GST and supply of salads

    1051463755629

    Residency - departing Australia

    1051463755934

    GST and supply of certain food products

    1051463762586

    GST and supply of salads

    1051463764082

    GST and supply of salads

    1051463788588

    Property subdivision and the main residence exception

    1051463800870

    Pre-CGT status of goodwill

    1051463863813

    GST and long term lease

    1051463907494

    GST and property

    1051463976057

    Compensation

    1051463976739

    Employee Share Scheme

    1051464023422

    GST and the supply of online education courses

    1051464037348

    Employee Share Scheme

    1051464127196

    Capital proceeds - capital gains tax event A1

    1051464134686

    Small business capital gains tax concessions

    1051464158893

    Rental property deductions

    1051464212056

    Goods and services tax and property

    1051464232576

    GST and building indemnity insurance

    1051464250061

    GST and supply of membership to Australian individuals

    1051464396768

    Self-education expenses

    1051464406974

    Non-commercial business losses and the Commissioner's discretion

    1051464436412

    Income tax exemption

    1051464436756

    Residency

    1051464526640

    Compensation Payment - settlement - employment termination payment

    1051464537252

    Residency for tax purposes

    1051464598413

    Capital gains tax - main residence

    1051464605133

    GST and sale of real property

    1051464627133

    GST and ingredient for beverages

    1051464653075

    Non-commercial losses

    1051464787430

    Trust distributions and capital gains tax

    1051464883960

    Compensation - inappropriate advice - compensation for loss - interest - CGT -

    1051464932928

    Net medical expenses tax offset

    1051464932999

    Capital gains tax and GST - property subdivision - two lots

    1051464934586

    Capital gains tax - deceased estate

    1051464948457

    Interest income

    1051464967036

    Compensation payment

    1051465014901

    Non-commercial losses - Commissioner's discretion

    1051465026165

    Residency status of foreign incorporated company and distribution of the shares

    1051465030169

    Property - subdivision - am I in business? - isolated transaction - mere realisation

    1051465080461

    Residency for tax purposes

    1051465082912

    CGT - deceased estate - main residence exemption

    1051465090830

    Early Stage Innovation Company qualification

    1051465149872

    Goods and services tax (GST) and financial assistance payments

    1051465150520

    Capital Gains Tax

    1051465198155

    Capital gains tax - deceased estate - two year discretion

    1051465212774

    National rental affordability scheme arrangement

    1051465242238

    Capital Gains Tax

    1051465306537

    Residency status

    1051465328206

    Early Stage Innovation Company

    1051465361505

    National rental affordability scheme arrangement

    1051465403966

    CGT - Absolute Entitlement

    1051465416967

    Residency

    1051465497099

    International Income

    1051465502317

    Foreign income source

    1051465523794

    Employment termination payment

    1051465598871

    Small business concessions - active assets

    1051465657724

    Commissioner's discretion for non-commercial business losses

    1051465842765

    Capital gains tax-small business concessions-15 year exemption

    1051465850307

    Division 7A Loans

    1051465854718

    Division 7A Loans

    1051465856967

    Division 7A Loans

    1051465880098

    Genuine redundancy payment

    1051465880738

    Sovereign Immunity

    1051465884694

    GST and third party payments

    1051465886067

    Income tax - Capital gains tax - Exemptions - Pre-CGT assets

    1051465911029

    Wine equalisation tax taxable values

    1051465992242

    Early stage innovation company qualification

    1051466042752

    Two lots vacant land subdivision - change of intention from main residence use of the

    1051466044310

    Land subdivision

    1051466044456

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

    1051466083542

    GST and supply pf services to overseas companies

    1051466096725

    Pre and post capital gains tax assets

    1051466105912

    Property - subdivision - am I in business? - isolated transaction - mere realisation

    1051466108771

    Appointment of assets of a trust to a beneficiary

    1051466120544

    CGT-extension of time

    1051466132539

    Excepted person

    1051466185434

    Small business capital gains tax concessions

    1051466223260

    CGT - elements of the cost base

    1051466239124

    Deductibility of legal expenses

    1051466239984

    Exemption from income tax

    1051466332184

    Public ancillary fund (PuAF)

    1051466351721

    GST and precious metal

    1051466365358

    Direct control of an entity other than a discretionary trust - s 368-125(2) ITAA 1997

    1051466385534

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

    1051466408481

    Residency for taxation purposes

    1051466410814

    Commercial debt forgiveness

    1051466414283

    CGT - small business concessions

    1051466504606

    Early Stage Innovation Company

    1051466525869

    Income - transfer pricing and cfc

    1051466537312

    Non-commercial losses - Commissioner's discretion - special circumstances

    1051466543854

    Early Stage Innovation Company qualification

    1051466555823

    Assessability of income from bonuses on a foreign life insurance policy

    1051466611511

    CGT subdivision

    1051466623626

    GST and adviser services

    1051466623762

    Compulsory acquisition of land

    1051466627037

    GST and cost of supply methodology

    1051466639155

    Extension to the 2 year rule for the main residence exemption for deceased estates

    1051466642010

    GST and entitlement to an input tax credit

    1051466708542

    Liquidator obligations and capital gains tax

    1051466734997

    Present entitlement to income

    1051466746664

    Capital gains tax small business concessions

    1051466810585

    Rental deductions for tree and asbestos contamination removal

    1051466924975

    Farm management deposits and the income requirement calculation

    1051466926228

    The continuity of ownership test

    1051467044369

    Residency for taxation purposes

    1051467048605

    Commissioner's discretion to extend the two year period

    1051467092821

    CGT - small business concessions - replacement asset period - extension of time

    1051467112555

    Lump sum payment for specific injury

    1051467119118

    Capital gains tax - Statutory licences

    1051467355681

    CGT - small business concessions

    1051467391301

    Pre-CGT assets

    1051467468432

    Interest deductions

    1051467472598

    Capital gains tax - extension of time

    1051467355681

    International - Income - 23AG

    1051467491002

    CGT - small business concessions - replacement asset period - extension of time

    1051467554139

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

    1051467663800

    Superannuation lump sum tax offset

    1051467680652

    Deductibility of interest expenses

    1051467699086

    GST and the sale of property

    1051467731372

    Section 99A - Commissioner's discretion

    1051467748479

    Residency for tax purposes

    1051467777138

    Early stage innovation company (ESIC)

    1051467808403

    Business - am I in business? (short-term accommodation)

    1051467814354

    Goods and services tax and property

    1051467971409

    Capital gain tax, connected entities and active asset

    1051467972291

    Assessable income

    1051467974875

    Capital gains tax - Small Business Concessions - 15 year exemption

    1051467979747

    GST and financial supplies

    1051467991896

    Assessable income

    1051467998095

    Deceased estate Commissioner's Discretion

    1051468007439

    GST and the supply of a going concern

    1051468038561

    Capital gains tax

    1051468055719

    GST and reimbursement

    1051468077264

    Residency

    1051468078770

    Rental properties and deductions

    1051468079020

    Superannuation funds for foreign residents

    1051468094834

    General Anti-Avoidance

    1051468116762

    CGT two year - extension of time - Commissioners discretion

    1051468214016

    Small business concessions

    1051468215519

    Small business concessions

    1051468290205

    Property - subdivision - income v capital

    1051468302673

    GST and supply of sales and marketing services to a non-resident entity

    1051468315103

    Capital gains tax - Small Business Concessions - 15 year exemption

    1051468446118

    Supply of Student Accommodation

    1051468446530

    Sale of property

    1051468456756

    Capital gains tax - small business concessions - 15 year exemption

    1051468458674

    LSL payment on termination - Foreign employer

    1051468497955

    Appointment of assets of a trust to a beneficiary

    1051468499435

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

    1051468527243

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

    1051468542560

    GST and education course

    1051468551618

    Foreign pension

    1051468587485

    GST and advertising revenues

    1051468590840

    Lump sum compensation payment

    1051468603828

    GST and the sale of residential premises

    1051468640583

    GST and new residential premises

    1051468696507

    GST and sale of leased residential properties

    1051468772575

    GST and supply of membership

    1051468807631

    International issues - Foreign entities - Foreign superannuation funds

    1051468811726

    Property trust relating to rental income and expenses

    1051468963829

    International - residency - capital gains tax

    1051468978579

    Capital gains tax - nomination of a substitute purchaser under a contract for sale of real

    1051468985738

    Am I in the business of share trading

    1051469020407

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

    1051469115198

    GST status of your first aid training courses

    1051469190235

    Residency

    1051469255144

    Timing of a deduction for a land tax assessment

    1051469295048

    Early Stage Innovation Company

    1051469386740

    Consolidation - Losses - Loss utilisation

    1051469410527

    Good and services tax (GST) and unclaimed money from the cancellation of lay-by sales

    1051469464516

    Small business concessions - Commissioner's discretion - extend the placement asset

    1051469493080

    Residency Status

    1051469506662

    Lump sum transfer from a foreign superannuation fund

    1051469547650

    Residency of Australia for taxation purposes

    1051469622576

    Grape wine

    1051469712613

    Self-Education Expenses

    1051469787914

    Capital gains tax

    1051469868094

    Work related expenses

    1051469871508

    Capital gains tax and depreciation

    1051469931805

    Division 7A - financial accommodation - sub-trust arrangement

    1051469969818

    Residency for tax purposes

    1051470028891

    Deductions for self-education expenses

    1051470169155

    Lump sum compensation

    1051470313166

    Legal expenses

    1051470384965

    Lump Sum payment - Medical Practitioner

    1051470407507

    GST and 153-B Agreements

    1051470603098

    The Application of Divisions 40 and 43 of the ITAA 1997

    1051470747666

    Capital gains tax - deceased estate - two year discretion

    1051470791717

    Residency for tax purposes

    1051470804802

    GST and sale of a property as GST-free going concern

    1051470958203

    Goods and services tax (GST) and a supply of occupational therapy services

    1051470974812

    Capital gains tax - deceased estate - two year discretion

    1051470982350

    Assessable income of a deceased estate

    1051470983791

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

    1051471040366

    Non-commercial losses- special circumstances

    1051471052715

    Capital Gains Tax - Debts not repaid due to bankruptcy and legal expenses

    1051471155613

    Scholarship fund requirements

    1051471176409

    Capital Raising

    1051471181831

    Travel expenses

    1051471182954

    Self education expenses

    1051471208082

    The assessability of a lump sum compensation payment received

    1051471239601

    Non-commercial losses- special circumstances

    1051471287423

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

    1051471302503

    Dividend withholding tax

    1051471305148

    PAYG withholding

    1051471336043

    The Commissioner's discretion for non-commercial losses

    1051471351935

    Extension of time

    1051471430382

    GST and sale of a property as GST-free going concern

    1051471450055

    Assessable income

    1051471494500

    Tax consequences of distributions from a foreign trust

    1051471595717

    FBT car benefits and expense payments provided to directors of a community services entity

    1051471671590

    GST and the sale of residential premises

    1051471799442

    Lump sum payment received under a deed of settlement

    1051471852508

    Tax treaties

    1051471898799

    Foreign dividend income

    1051471908343

    Withholding taxes

    1051471965966

    Lump sum payments

    1051472007178

    Subdivision of residential land

    1051472021372

    Early stage innovation company

    1051472114265

    Income Tax: donations to fundraising event

    1051472116667

    Residency - departing Australia

    1051472140545

    The Commissioner's discretion for non-commercial losses

    1051472153640

    Income tax - Assessable income - Residency

    1051472317140

    Work related expenses - accommodation - fitness expenses

    1051472389760

    Lump sum compensation

    1051472449369

    Beneficiaries of the trust

    1051472470566

    Capital gains tax (CGT) and the small business concessions

    1051472540430

    GST and supplies of long-term accommodation

    1051472556050

    Off-market share buy-back

    1051472559004

    Compensation payments and capital gains tax

    1051472588169

    Self-education expenses

    1051472699258

    GST and Property

    1051472809516

    Goods and Services Tax (GST) and classification of products

    1051472845541

    The operation of the GST general rules

    1051472885341

    Application of section 102M of the Income Tax Assessment Act 1936

    1051472942389

    Application of Division 43 of the Income Tax Assessment Act 1997

    1051472942938

    Application of subsection 43-50(3) of the Income Tax Assessment Act 1997

    1051472969897

    Land subdivision - investment property, pre CGT

    1051472973619

    Subdivision 122-A roll-over

    1051472980232

    CGT - deceased estate - right to reside

    1051472993915

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

    1051473059298

    A deceased estate and capital gains tax (CGT)

    1051473159704

    Capital gain tax - main residence exemption

    1051473188843

    Deceased estates and capital gains tax (CGT)

    1051473210153

    Deductions - rental property expenses - body corporate levies - replacing roof

    1051473212295

    The making of a choice under section 40-365 of the Income Tax Assessment Act 1997

    1051473346994

    GST and purchase and onselling of wine located in Australia

    1051473352887

    Residency - Departing Australia

    1051473419536

    Small business concessions-active asset test

    1051473439209

    Lump sum payments - Personal Injury

    1051473501786

    Compensation payment, working holiday makers, withholding obligations

    1051473637014

    Residency for taxation purposes

    1051473645987

    Capital gains tax - deceased estate - two year discretion

    1051473659530

    Income tax - resettlement of a trust

    1051473678862

    Termination payments and franchises

    1051473724149

    Exemption from income tax

    1051473776658

    Residency

    1051473785040

    Deductibility of land tax arrears incurred on a rental property

    1051473797311

    GST and transfer of property

    1051473821507

    CGT deceased estate

    1051473892504

    GST and supply of accommodation

    1051473897661

    GST and supply of services

    1051473915886

    GST and sale of property

    1051474034595

    GST and bank guarantees

    1051474037341

    Foreign retirement funds

    1051474060440

    Capital gains tax - cost base

    1051474108143

    Concessional tracing rules in Division 166 of the Income Tax Assessment Act 1997

    1051474138912

    Pension payments

    1051474148761

    Trust net income

    1051474247469

    Carrying on an enterprise and the requirement to register for GST

    1051474365415

    Trust units

    1051474392438

    Maximum net asset value test

    1051474541168

    Automatic teller machine (ATM) services

    1051474541999

    Supply of commercial premises

    1051474542976

    Issuing units

    1051474551826

    Early stage innovation company qualification

    1051474648980

    Return of capital

    1051474690142

    23AG exemption

    1051474731860

    Superannuation guarantee

    1051474780929

    Construction expenditure

    1051474865530

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

    1051474888731

    Compensation- victim of crime

    1051474922114

    Capital gains tax - deceased estate - absence choice

    1051475066468

    Acquisition of shares

    1051475079167

    CGT - absolute entitlement

    1051475141095

    Income- reversionary bonus

    1051475200899

    Employment termination payments

    1051475299196

    Surrender of foreign investment bond

    1051475557584

    Trusts

    1051475602540

    Small business retirement exemption

    1051475650966

    Assessability of liquidation distributions

    1051475658100

    Temporary accommodation relating to relocation

    1051475658155

    Residency for taxation purposes

    1051475673576

    CGT - small business concessions - active asset

    1051475676731

    Assessable income

    1051475684935

    Extension of the main residence exemption for a deceased estate

    1051475703380

    Non-commercial business losses and the Commissioner's discretion

    1051475720103

    Self-education

    1051475751751

    Pay as you go (PAYG) withholding

    1051475844660

    Capital gains tax (CGT) and the small business concessions

    1051475889712

    Assessable income

    1051475963362

    Assessable income

    1051476013210

    Income tax and fringe benefits tax - the provision of accommodation and meals provided to employees

    1051476071703

    Residency for taxation purposes

    1051476077347

    Residency for taxation purposes

    1051476091710

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

    1051476156145

    Rental property expenses - replacement roof

    1051476163557

    Assessable income

    1051476201172

    GST and entitlement to input tax credits for acquisitions

    1051476247678

    Tier 1 capital raising

    1051476293543

    Dividend streaming

    1051476306576

    Legal expenses

    1051476379173

    Main residence exemption and pre-capital gains assets

    1051476401912

    GST classification of food product

    1051476425603

    Residency

    1051476462102

    Work related expenses - self-education

    1051476470182

    Subdivision and sale of property by an Executor

    1051476557004

    Trading stock and depreciating assets

    1051476589853

    Capital gains tax - liquidation - final distribution - court action - deed of settlement - realise capital loss

    1051476599095

    Shares

    1051476621909

    Early stage innovation company

    1051476630466

    Superannuation contributions - CGT small business 15-year exemption

    1051476678819

    Fringe benefits tax - residual benefits

    1051476684702

    Deductibility of self-education expenses

    1051476802991

    GST and supplies of accommodation

    1051476840493

    Assessable income

    1051476866151

    Early stage innovation company

    1051476907457

    Residency for taxation purposes

    1051476913973

    Deceased estate

    1051477030488

    Whether any of the income of the X Trust should be included in your assessable income

    1051477040422

    Foreign pensions

    1051477046131

    Residency status

    1051477164794

    GST and sale of real property

    1051477192129

    Capital gains tax - small business concessions

    1051477207934

    Capital gains tax - deceased estate main residence discretion

    1051477214648

    Fringe benefits tax

    1051477220028

    Income tax exemption

    1051477362976

    Acquisition of farm land

    1051477395913

    Foreign superannuation funds

    1051477488442

    Early stage innovation company

    1051477551117

    Income tax exemption and fringe benefits rebatable employer

    1051477554096

    PAYG withholding for an au pair

    1051477588461

    Non-commercial losses

    1051477625447

    CGT roll-over and forming a consolidated group

    1051477666240

    Taxable income

    1051477670900

    Section 109RB of the ITAA 1936 - Administrative Discretion

    1051477705511

    Income tax consequences on the receipt of ordinary shares

    1051477713682

    Residency

    1051477717366

    The Commissioner of Taxation's discretion in section 109RB of the Income Tax Assessment Act 1936

    1051477794467

    Foreign source income - 23AG

    1051477800522

    Compensation

    1051477801596

    Lump sum payment received from a retirement plan-non-assessable-non-exempt income

    1051477847310

    Main Residence Exemption

    1051477863883

    Application of Division 832 of the Income Tax Assessment Act 1997 (ITAA 1997)

    1051477956961

    Mining compensation payments

    1051477960134

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

    1051477976212

    GST and supply of goods and services to an Australian entity which will be used

    1051478003807

    Capital gains tax - pre-capital gains tax asset - subdivision - easement - disposal

    1051478053550

    GST and supply of services to a non-resident entity

    1051478106221

    Non-commercial losses and the Commissioner's discretion

    1051478111426

    International issues - foreign entities - foreign superannuation funds

    1051478116450

    Division 250 of the Income Tax Assessment Act 1997

    1051478128578

    Lump sum payments in settlement of litigation proceedings

    1051478166067

    Dividend access share arrangement

    1051478265934

    International - residency - capital gains tax

    1051478289203

    Self-education

    1051478312850

    PAYG withholding obligations

    1051478433503

    GST implications of an out of court settlement

    1051478461412

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

    1051478469370

    GST and fees and charges

    1051478526954

    Capital gains tax-shares-absolute entitlement

    1051478614657

    Capital gains tax - deceased estate - 2 year discretion

    1051478619467

    GST and commercial residential premises

    1051478652620

    GST registration

    1051478663638

    Proposed Resolution to Amend the Terms of a Trust Deed

    1051478815156

    Mining compensation payments

    1051478854573

    Capital Gains Tax for Deceased Estates- Main Residence Exemption

    1051478903820

    Employee share scheme

    1051478987659

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

    1051478996294

    Employee share scheme

    1051479002519

    Rental property repairs

    1051479003658

    GST and going concern

    1051479044448

    Goods and services tax (GST) and loyalty programs

    1051479087896

    Compensation payment for disability

    1051479109766

    Assessable Income

    1051479186309

    Deductibility of legal fees

    1051479234913

    Capital Gains Tax for a Deceased Estate- Main Residence Exemption

    1051479308003

    Profit on isolated transaction and public trading trust

    1051479369722

    Self-education expenses

    1051479394421

    Assessable income, franking credits and frankable distributions

    1051479405338

    Employment termination payments

    1051479469072

    GST and loan arrangements

    1051479475225

    GST and sale of real property

    1051479524056

    Residency

    1051479546634

    Residency

    1051479595904

    Foreign superannuation funds withholding tax exemption

    1051479694475

    GST and sale of real property

    1051479812479

    Self-education expense

    1051479847165

    Administrative discretion per subsection 124-75(3)(b) Income Tax Assessment Act 1997 (ITAA 1997)

    1051479920316

    Employee share scheme

    1051479982921

    Superannuation Guarantee Obligations

    1051480076129

    Fringe benefits tax - car parking benefits - minor benefits

    1051480126693

    Expenses - other - election

    1051480338577

    Property - Subdivision - mere realisation and GST

    1051480376300

    GST and supply of advisory services to overseas companies

    1051480381245

    Goods and services tax and recipient created tax invoices

    1051480460189

    Assessable income

    1051480609982

    Superannuation guarantee

    1051480887813

    Early stage innovation company

    1051480898467

    In-specie CGT contribution

    1051480990648

    ESS - deferred taxing point - vesting date

    1051481046354

    Income

    1051481056992

    Residency

    1051481154564

    GST

    1051481167867

    Interdependency

    1051481252701

    Supply of first aid and life saving courses and medical equipment

    1051481267539

    GST and entitlement to Reduced Input Tax Credits (RITCs) on debt collection services

    1051481334777

    Residency of Australia for taxation purposes and assessable income

    1051481406069

    Supply of commercial premises

    1051481407533

    Income tax - deceased estate - two year discretion

    1051481506319

    GST and sale of property

    1051481550791

    Superannuation death benefits

    1051481757305

    GST and brokerage fees

    1051481775754

    Superannuation fund for foreign residents

    1051481839342

    GST and property

    1051481924455

    Sale of property

    1051481992817

    Debt and equity rules - related schemes

    1051482045082

    Whether certain vouchers satisfy the requirements of Division 100 of the A New Tax

    1051482121998

    Assessable income

    1051482169669

    Fringe benefits tax and the definition of an employee

    1051482170648

    Restructure

    1051482181185

    GST and the sale of real property

    1051482200241

    Product Classification

    1051482309001

    Legal expenses - appealing decision, demotion of work position

    1051482485537

    CGT - main residence exemption - two properties

    1051482573681

    Legal fees

    1051482602616

    Financial assistance payments and GST

    1051482619875

    GST and fried frozen finger food

    1051482738960

    GST and sale of property

    1051482818654

    Deductions - expenses - legal fees

    1051482920957

    Capital gains tax

    1051482931452

    Foreign superannuation fund

    1051483160166

    Managed investment trust withholding

    1051483164808

    Managed investment trust withholding

    1051483165918

    Managed investment trust withholding

    1051483179178

    Travel expenses

    1051483290818

    Commissioner's discretion to extend the two year period in which to dispose a dwelling

    1051483335661

    CGT - small business concessions - replacement asset period - extension of time

    1051483344491

    Rental property - deductions

    1051483384791

    Compensation payment

    1051483386284

    Capital gains tax - receipt of a surrender payment - lease - main residence

    1051483450238

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

    1051483459128

    Non-commercial losses

    1051483593407

    Property subdivision, pre-CGT

    1051483771896

    Income tax exemption and consideration for taxable supply

    1051483782106

    Assessable income - compensation payment and ordinary income

    1051483823915

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

    1051483900895

    Subdivision of residential land - sale of vacant land - part of main residence

    1051483917869

    Income tax - interest expense

    1051483982446

    Capital gains tax (CGT)

    1051483992253

    Foreign income

    1051484056832

    Commercial residential premises

    1051484058601

    Ordinary time earnings

    1051484093948

    Foreign superannuation funds withholding tax exemption

    1051484129685

    Capital gains tax - Main residence partial exemption

    1051484362419

    Capital gains tax

    1051484451644

    GST and input tax credits

    1051484477191

    CGT - small business concessions - active asset

    1051484536271

    Non-commercial loss

    1051484678372

    International - residency - leaving Australia

    1051484711976

    Off-market share buy-back

    1051484715361

    Commissioner's discretion for non-commercial losses

    1051484718860

    Capital gains tax

    1051484750471

    Business deductions

    1051484829871

    Commissioners two year discretion

    1051484836952

    Capital gains tax

    1051484910875

    The fringe benefits tax (FBT) treatment of a device

    1051484926482

    Residency - Departing Australia

    1051484982015

    Employment termination payment- settlement

    1051484996840

    Lump Sum Compensation

    1051485088036

    Taxation of a settlement payment

    1051485159630

    Rental property loan interest

    1051485173970

    Exemption from withholding tax for a superannuation fund for foreign residents

    1051485266678

    Scrip for scrip roll-over election

    1051485308828

    GST and input tax credits on taxable importations

    1051485352151

    GST and food marketed as prepared meal

    1051485364617

    Application of GST to a charge

    1051485451317

    Scrip for scrip roll-over election

    1051485553845

    Liability to withholding tax on interest and/or dividend income under paragraph 128B(3)(jb)

    1051485557178

    Significant global entity

    1051485602585

    Early stage innovation company

    1051485684983

    Capital gains tax - main residence - subdivided land

    1051485790473

    Legal expenses related to receipt of a non-dependant superannuation death benefit

    1051485841804

    Assessable income

    1051485894650

    Deduction for legal fees related to a court appeal

    1051485912573

    GST and importation of medical devices

    1051485913609

    Lump sum payments made under Section 56 and 58 of the Return to Work Act 2014

    1051485963274

    Compensation income

    1051485968266

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

    1051485983596

    Goods and services tax (GST) and a supply of examination preparation training courses

    1051486115465

    Fringe benefits tax - remote area location

    1051486173581

    Rental property transport expenses

    1051486288705

    GST and the supply of a going concern

    1051486302337

    Consolidation - tax cost setting - entry/joining calculation and allocations

    1051486322191

    GST and the supply of a going concern

    1051486330720

    Work Related Expenses - Travel

    1051486361427

    Assessable income

    1051486431677

    Early Stage Innovation Company

    1051486465708

    GST and supply of food

    1051486499313

    GST and disability support services provided to NDIS participants and others

    1051486521850

    GST and sale of a going concern

    1051486601453

    Assessable income

    1051486639677

    Assessable income

    1051486693402

    Capital gains tax - deceased estate - 2 year discretion

    1051486726017

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

    1051486755698

    Foreign source income - 23AG

    1051486833191

    Capital gains tax

    1051486863051

    Deemed Dividends

    1051486917712

    The merger between Foreign Holdings and Foreign Sub

    1051486987469

    Income Tax--Deductions--General Deductions Section 8-1

    1051487056389

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

    1051487132146

    GST and sale of property and assets

    1051487166764

    CGT - Small business concessions - deceased estate - EOT

    1051487167163

    CGT - Small business concessions - replacement asset period

    1051487167481

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

    1051487167949

    CGT - main residence - disposal - land

    1051487189494

    Capital gains tax

    1051487196273

    Capital gains tax

    1051487200481

    GST and medical aids and appliances

    1051487204545

    Residency

    1051487242456

    Income tax - deductions for repairs

    1051487251413

    Small business restructure rollover

    1051487295715

    Payment

    1051487330068

    CGT extension of time

    1051487333343

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

    1051487370657

    Non-commercial losses

    1051487383278

    Receipts

    1051487401224

    GST on settlement amount

    1051487481746

    Income tax - Capital gains tax - Small business relief - 15 year exemption

    1051487513676

    Deductibility of outgoings

    1051487550042

    Residency

    1051487633199

    Fringe benefits tax - expense payment benefits

    1051487687740

    Am I in business? rental property

    1051487816976

    Residency

    1051487911903

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

    1051487931121

    Residency of Australia for taxation purposes

    1051487949052

    Assessable income - lump sum insurance payment received from a trauma benefit

    1051487957665

    CGT- shares and the replacement asset period - extension of time

    1051488131907

    Surrender of overseas whole of life insurance policy

    1051488209911

    Residency and double taxation

    1051488256321

    Foreign superannuation fund

    1051488284727

    GST and the sale of residential property

    1051488382646

    PAYG withholding

    1051488388991

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

    1051488415102

    Foreign employment income

    1051488465722

    Commissioner's discretion

    1051488635553

    Business continuity test - carrying on the same business

    1051488637695

    Surrender of foreign investment bond

    1051488661479

    PAYG withholding

    1051488662703

    Early Stage Innovation Company

    1051488967567

    GST and snacks

    1051488977845

    Foreign Source Income - 23AG

    1051488985234

    CGT losses

    1051488992815

    Residency status

    1051489010612

    PAYG withholding - engagement of working holiday maker - au pair

    1051489017197

    Am i in business of letting properties

    1051489039720

    Assignment of a concurrent lease to a self-managed superannuation fund (SMSF)

    1051489125203

    CGT 2 year extension of time

    1051489141094

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

    1051489234578

    Employee share scheme

    1051489247011

    Deductibility of fees

    1051489362224

    Permanent establishment under a Double Tax Agreement

    1051489622907

    Travel expenses

    1051489661402

    Rental property deductions

    1051489676863

    Residency - departing Australia

    1051489729469

    Traded endowment policies

    1051489760080

    Residency - departing Australia

    1051489869457

    Small business 15-year exemption

    1051490151999

    CGT - small business concessions - rollover - EOT replacement asset

    1051490152132

    Extension of time to the two year period to dispose of the property?

    1051490152145

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

    1051490152265

    Motor vehicle repairs

    1051490152281

    CGT - small business concessions - rollover - EOT replacement asset

    1051490152398

    Deceased estate and two year discretion

    1051490152872

    Assessable income

    1051490153073

    Division 6AA - excepted person

    1051490153177

    Income tax - self-education expenses

    1051490153297

    Extension of time to dispose of an asset

    1051490154232

    Income tax - small business restructure roll-over

    1051490185140

    Income tax - Return of capital - Share buy-back

    1051490192987

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

    1051490195233

    Income tax - small business concessions

    1051490257250

    Taxable value of the benefit

    1051490273012

    Commissioner's discretion

    1051490285010

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

    1051490319459

    Residency Status

    1051490437161

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

    1051490459707

    Foreign superannuation fund

    1051490461838

    Rental property deductions - interest and rates on vacant land

    1051490475118

    Fringe benefits tax - use of motor vehicles

    1051490505688

    Self-education expenses

    1051490515726

    Financial supply vs property transaction

    1051490644475

    Work-related expenses

    1051490672706

    FBT: Living-away-from-home-allowance (LAHFA) and Relocation Exemptions

    1051490710610

    Residency

    1051490711733

    Residency

    1051490715686

    Entity established for the dominant purpose of promoting the development of Australian agricultural resources

    1051490727473

    Small Business Concessions-EOT-replacement asset

    1051490742894

    Living away from home for work

    1051490881123

    Deductions

    1051490899249

    Superannuation death benefits

    1051491035034

    Income tax: Division 7A - unpaid present entitlements - sub trust arrangement

    1051491035956

    Income tax: Division 7A - unpaid present entitlements - sub trust arrangement

    1051491036660

    Income tax: Division 7A - unpaid present entitlements - sub trust arrangement

    1051491049843

    FBT - Rebatable employer

    1051491104236

    Excepted trust income

    1051491122276

    GST and fruit gel

    1051491156349

    CGT - small business concessions - active asset and retirement exemption

    1051491308718

    Income tax and capital gains

    1051491371386

    Small business concessions

    1051491380067

    GST and supply of real property

    1051491391757

    Self-education expenses

    1051491404342

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

    1051491607694

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

    1051491623109

    Temporary residency

    1051491660591

    Capital gains tax - deceased estate

    1051491664337

    Capital gains tax - the compulsory acquisition of a capital gains tax asset and

    1051491825990

    GST and the supply of real property as a GST free going concern

    1051491853854

    Residency

    1051491880017

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

    1051491907817

    Fringe Benefits Tax and overseas employees working in Australia

    1051491919659

    Ordinary times earnings

    1051491943777

    GST and sale of property

    1051491976334

    GST and importation of precious metals

    1051492140356

    Capital Raising

    1051492170592

    Scholarship

    1051492210548

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

    1051492393731

    CGT - main residence - trust- deceased estate

    1051492446928

    Whether a health related service is GST free

    1051492541091

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

    1051492543766

    Estate planning

    1051492586883

    Grape wine product

    1051492634880

    GST and mixed supply of property

    1051492721473

    Income tax - capital gains tax

    1051492758165

    Assessable income

    1051492838726

    Stamp duty on insurance

    1051492911133

    An employee share scheme (ESS)

    1051493034659

    Fringe benefits tax

    1051493040406

    Deductibility of home office expenses

    1051493133360

    Capital gains tax event c2

    1051493160065

    Non-commercial losses - Commissioner's discretion

    1051493187119

    Work-related expenses - performing artist

    1051493231594

    Commissioner's discretion for special circumstances

    1051493294511

    Goods and services tax (GST) and a supply of training and assessment services

    1051493300043

    CGT - life interest

    1051493418542

    Goods and services tax (GST) and sale of SIM cards

    1051493461301

    Foreign source income assessability

    1051493528641

    Capital gains tax

    1051493545435

    Fringe benefits tax - benefits provided to religious practitioners

    1051493559442

    Collectables

    1051493562287

    Cost base elements

    1051493582963

    Small business CGT concessions

    1051493619567

    Exemption from withholding tax for superannuation fund for foreign residents

    1051493632151

    GST and sale of real property

    1051493642108

    Employee share scheme - Options - Deferred taxing point - Cancellation

    1051493721617

    GST and referrals

    1051493881430

    GST and supply of retreat and digital products

    1051493891841

    Residency

    1051493899845

    GST and milk products

    1051493907000

    Residency

    1051493910965

    Residency

    1051493964256

    GST and entitlement of refund for GST paid on taxable importation

    1051493975095

    Lump sum payment from an overseas pension scheme

    1051494018177

    GST and Portable Bidet sales

    1051494019109

    Supply of services to non-residents

    1051494060095

    Depreciation

    1051494118167

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

    1051494149182

    Foreign income

    1051494188830

    GST and entitlement to GST credits

    1051494212237

    Employee Share Scheme

    1051494347997

    GST and sale of real property

    1051494463236

    GST and entitlement to GST credits

    1051494473134

    Pension/Annuities - Australian sourced to Country A resident

    1051494480351

    GST and the apportionment methodology for a mixed supply

    1051494497065

    Are the payments assessable under Subdivision 20-A of the ITAA 1997?

    1051494540447

    Small business concessions

    1051494571173

    Pay as you go (PAYG) withholding and commercialisation revenue payments

    1051494605418

    Residency for taxation purposes

    1051494614235

    Residency for taxation purposes

    1051494626626

    Expenses - other - spouse support payments

    1051494740667

    Lump sum compensation payment

    1051494795795

    Corporate Restructure

    1051494812508

    Non-commercial losses

    1051494852960

    Early Stage Innovation Company

    1051494859458

    Meal expense deductions

    1051494957520

    Capital gains tax and cost base

    1051494975713

    Lump sum payment received from a foreign superannuation fund

    1051495027914

    Bonus payments and capital gains tax (CGT)

    1051495039941

    Residency and income

    1051495042202

    Income tax - capital gains tax - extension of time to acquire a replacement asset

    1051495106176

    Residency and income

    1051495185546

    Supply of equine therapy services

    1051495185624

    Compensation Payment

    1051495197226

    Superannuation fund for foreign residents

    1051495319933

    Lump sum payment from a foreign superannuation fund

    1051495320165

    Letting residential properties

    1051495451167

    Residency for taxation purposes

    1051495513460

    Employee share scheme

    1051495522063

    Subdivision and sale of land

    1051495531393

    Superannuation Death Benefits

    1051495691567

    Carrying on a business of providing short-term accommodation - capital gains tax small business concessions - active assets

    1051495825227

    Work related expenses - self education

    1051495973795

    Paragraph 275-20(4)(k) of the Income Tax Assessment Act 1997

    1051496162563

    Business-related capital expenses

    1051496166721

    Residency

    1051496208997

    Capital gains tax - small business concessions - 15 year exemption

    1051496276937

    Business-related capital expenses

    1051496314247

    Interdependency

    1051496314461

    Capital gains tax and property subdivision

    1051496319982

    Proposed in specie liquidation distribution to foreign resident shareholder

    1051496360878

    Non-commercial losses

    1051496457354

    Lump sum payment - death benefit

    1051496477952

    Disposal of shares

    1051496484137

    CGT - deceased estate - right to reside

    1051496505822

    GST and appropriations

    1051496583257

    Non-commercial losses

    1051496614928

    Transfer from foreign trust

    1051496624371

    Foreign source income - 23AG

    1051496760445

    Capital gains tax - small business concessions - extension of time

    1051496769257

    Residency - leaving Australia for twelve months

    1051496778441

    Off-market share buy-back

    1051496792450

    Cryptocurrency

    1051496827587

    Tax treatment of the sale and development of property

    1051496940489

    Honorariums

    1051497003685

    International issues - Foreign entities - Foreign superannuation funds

    1051497096517

    GST and sale of residential premises

    1051497164836

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

    1051497211158

    Corporate Restructure

    1051497226668

    CGT - small business concessions - active asset - shares and retirement exemption

    1051497234982

    International issues -- Foreign entities -- Foreign superannuation funds - Withholding tax exemption

    1051497519599

    Capital gains tax - deceased estate - absolutely entitled beneficiary

    1051497522727

    CGT small business relief - Business restructure

    1051497658513

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

    1051497743142

    CGT - testamentary trust - absolute entitlement

    1051497760738

    CGT - deceased estate - 2yr discretion

    1051497886035

    Cryptocurrency

    1051497894982

    Supply of rights

    1051497897572

    Fringe benefits tax - LAFHA

    1051497921693

    Capital gains tax - ownership interest

    1051497939404

    Carrying on an enterprise versus one off isolated transaction/ margin scheme

    1051497993437

    Self-education expenses

    1051498035285

    Income tax implications of the demolition and rebuild of apartment building

    1051498049536

    Superannuation death benefits

    1051498125757

    International issues - Foreign entities - Foreign superannuation funds

    1051498152069

    Income tax - capital gains tax

    1051498188823

    Deductions

    1051498285038

    Assessable income - non-resident interest income

    1051498445234

    Small Business Restructure Roll-over

    1051498521108

    Supply of rights

    1051498529735

    GST and the supply of short term accommodation

    1051498533544

    Income tax - Trusts - Other

    1051498547564

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

    1051498613556

    Downsizer contributions

    1051498628553

    Subdivision

    1051498634855

    Income Tax Implications of the Potential Sale of Property

    1051498651649

    Income tax: Company tax losses: deduction for tax loss incurred in an earlier year prior to

    1051498654544

    Capital gains tax - small business concessions

    1051498665309

    Death benefits dependant

    1051498765993

    GST and Recipient Create tax invoices

    1051498836477

    Capital gains tax

    1051498859607

    Carrying on an enterprise and the liability for GST

    1051498929344

    Early Stage Innovation Company

    1051498974401

    Non-commercial losses

    1051498996109

    Goods and services tax (GST) and rebates

    1051499036399

    CGT - small business concessions - 15 year

    1051499145242

    Foreign Superannuation fund withholding tax exemption

    1051499146943

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

    1051499174612

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

    1051499238320

    Residency of Australia for taxation purposes

    1051499297121

    Sale of property as a supply of a going concern

    1051499327766

    Minimum holding period

    1051499390863

    Death benefits dependant

    1051499431825

    Death benefits dependant

    1051499529268

    Capital gains tax - main residence

    1051499571582

    CGT - compensation payment

    1051499583593

    Financial institutions for the purposes of the Australia and the Relevant taxation convention

    1051499629505

    Extension of time - CGT two year

    1051499651490

    Assessability of a lump sum payment from an overseas retirement fund

    1051499766718

    Capital Gains Tax - Deceased Estate

    1051499784852

    Deceased estates and capital gains tax

    1051499806777

    Foreign source employment income

    1051499898359

    Employee Share Scheme

    1051499917720

    GST and residential property

    1051499964961

    Deduction - assistance dog

    1051500064385

    Employee share schemes

    1051500077120

    Foreign superannuation fund withholding tax exemption

    1051500080358

    Capital gains tax - main residence exemption - two dwellings

    1051500198993

    Bathroom repairs and renovation

    1051500208696

    Capital gains tax and beneficial ownership

    1051500217984

    Self-education

    1051500221579

    CGT - disposal - beneficial entitlement

    1051500255613

    Residency

    1051500275493

    Exempt benefits

    1051500318828

    PAYG(W)

    1051500330279

    CGT main residence exemption

    1051500372517

    Early Stage Innovation Company - eligibility renewal

    1051500377067

    Trust resettlement, CGT events E1 and E2

    1051500411911

    Rental - travel deductions

    1051500500555

    Deductibility of payment

    1051500564108

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

    1051500572802

    Foreign Superannuation fund withholding tax exemption

    1051500731005

    Exemption from withholding tax for a superannuation fund for foreign residents

    1051500739989

    GST and land subdivision

    1051500741247

    Capital gains tax - deceased estate - 2 year discretion

    1051500753563

    Ordinary time earnings

    1051500753849

    Residency for taxation purposes

    1051500765785

    Residency for taxation purposes

    1051500771389

    Deceased estate capital gains tax - main residence exemption

    1051500949945

    Rental Property deductions

    1051500963678

    Main residence exemption for deceased estates

    1051501038405

    PAYG withholding

    1051501072132

    Residency for taxation purposes - tax rates - bridging visa A after working holiday maker

    1051501075780

    Fringe benefits tax - remote area housing

    1051501255795

    Deceased estate and capital gains tax (CGT)

    1051501268689

    Income tax: deductions: defrauded funds

    1051501285931

    Personal services income

    1051501323121

    Supply of equine therapy

    1051501327532

    Capital gains tax - small business concessions - 15 year exemption

    1051501413453

    Income tax: Capital gains tax: Sale of the subdivided lots

    1051501422329

    Market value substitution rule

    1051501517792

    CGT - small business concessions

    1051501522322

    CGT Disposal

    1051501530724

    Land subdivision - income vs capital - GST

    1051501537267

    Income Tax - Deductible Gift Recipient - in Australia requirement

    1051501576019

    Deductions

    1051501577723

    Sale of property

    1051501588624

    Share investing and share trading

    1051501665322

    Liability to withholding tax under section 12-245 of Schedule 1 to the TAA 1953

    1051501733232

    International issues - foreign entities - foreign superannuation funds

    1051501899173

    Deduction for interest expense against interest received

    1051502034501

    GST and the margin scheme

    1051502103050

    Restructure - CGT rollover relief - Part IVA

    1051502180268

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

    1051502242912

    Residency of Australia for taxation purposes - employer overseas

    1051502348299

    Capital gains tax and main residence exemption

    1051502360017

    Depreciation - car limit

    1051502368160

    Rental deduction - demolition expenses

    1051502384266

    Residency - Arriving in Australia

    1051502431455

    Rental Expenses

    1051502453124

    Small business concessions

    1051502534428

    Debt note

    1051502616332

    GST and other health services

    1051502650647

    Extension of time for the two year Capital Gains Tax exemption

    1051502717581

    Non-commercial business losses and the Commissioner's discretion

    1051502722559

    Non-commercial losses - Commissioner's discretion

    1051502735349

    Ordinary time earnings

    1051502744520

    Superannuation contributions - CGT small business 15-year exemption - CGT cap

    1051502808936

    Income Tax - Small Business Concessions - In connection with retirement

    1051502903570

    Small business concessions - 2 year discretion

    1051502929634

    CGT - deceased estate - 2 year

    1051502952600

    Lump sum payment from a foreign superannuation fund

    1051503048421

    Non-commercial losses - income requirement

    1051503152259

    Capital gains tax - main residence exemption - adjacent land

    1051503278783

    Income Tax - Deceased estate - 2 year discretion

    1051503422690

    Capital gains tax and testamentary trusts

    1051503463295

    Lump sum payments from multiple foreign superannuation funds

    1051503498176

    ESS - Deferred taxing point - International - Restricted Stock Units

    1051503560624

    Income Tax - Capital gains tax - Capital vs Revenue

    1051503573894

    GST and fundraising events

    1051503627211

    GST and a medical device

    1051503773816

    Exempt current pension income

    1051503947029

    Lump sum payment from a foreign superannuation fund

    1051504004061

    GST and sale of farm land

    1051504017393

    GST and importations of unrefined gold

    1051504055064

    Lump sum payment from a foreign fund paid to a member having a terminal

    1051504075451

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

    1051504138997

    Residency and 99B

    1051504155265

    Travel - Home to work - Itinerancy

    1051504235537

    Capital gains tax and property subdivision

    1051504235660

    Mining compensation

    1051504273493

    The sale of a building by a tax exempt entity

    1051504323941

    Employment termination payments

    1051504427404

    Assessability of foreign sponsorship

    1051504435413

    International - Foreign source income - Section 23AG

    1051504493026

    Capital gains tax (CGT) and deceased estates

    1051504499511

    Income tax exemption

    1051504518784

    GST and the supply of a going concern

    1051504519485

    Withholding tax - Payment of compensation for sickness or accident

    1051504527978

    Income Lump Sum - Income Protection

    1051504620389

    Legal expenses

    1051504631024

    GST registration and the sale of property

    1051504635175

    Income tax - Capital allowances and depreciating asset

    1051504647326

    Residency

    1051504672054

    GST and financial supplies

    1051504691120

    Goods and services tax (GST) and supply of automated call service

    1051504699471

    GST and new residential premises

    1051504701112

    GST and financial supplies

    1051504777958

    Early Stage Innovation Company qualification

    1051504800203

    Capital gain tax -small business concession-15 year exemption-significant individual

    1051504864463

    GST and supply of support, training and demonstration to a non-resident

    1051504929190

    The non-commercial loss income requirement

    1051505076825

    Trust - deceased estate - Commissioner's discretion - EOT to make a choice and

    1051505087268

    Small business concession

    1051505125007

    Superannuation death benefits

    1051505128275

    GST and apportionment methodology

    1051505168731

    Tax losses - Modified Continuity of Ownership test (Modified COT)

    1051505222585

    Liability to withholding tax on interest and/or dividend income - paragraph 128B(3)(jb) of the ITAA 1936

    1051505260334

    Capital gains tax: CGT event: splitting shares

    1051505271748

    Superannuation death benefit - interdependency

    1051505321390

    Carrying on a business of property rental

    1051505384940

    Income tax - exemption - deductible gift recipient (DGR) status

    1051505387874

    Capital gains

    1051505432252

    Capital gains tax: replacement asset roll-over relief: compulsory acquisition

    1051505436238

    Grouping similar business activities for non-commercial loss purposes

    1051505454616

    Employee share schemes

    1051505465319

    Non-commercial losses

    1051505477304

    Employee or Contractor

    1051505515036

    Expenses incurred in defending damages claims, relating to a residential rental property

    1051505634501

    Income Tax - capital gains tax - extension of time to dispose of a dwelling

    1051505640361

    Payments from Income Protection Policy

    1051505738548

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

    1051505767921

    Foreign trust distributions

    1051505794428

    Am I carrying on a business? - short-term accommodation

    1051505884685

    Capital gains tax: CGT event: splitting shares

    1051506084789

    Status of worker

    1051506085857

    Non-commercial losses - Commissioner's discretion - special circumstances

    1051506108775

    Employee share schemes

    1051506112331

    Employee share schemes

    1051506114986

    Employee share schemes

    1051506120791

    Employee share schemes

    1051506124397

    Employee share schemes

    1051506159070

    Employee share schemes

    1051506187801

    Employee share schemes

    1051506197027

    Employee share schemes

    1051506198468

    Income tax - capital gains tax - small business concessions

    1051506225091

    Sale of shares - Division 7A and Part IVA

    1051506262996

    Residency for taxation purposes

    1051506268332

    Foreign superannuation funds

    1051506408787

    Legal expenses

    1051506427902

    Shares

    1051506447406

    Residency for taxation purposes

    1051506626749

    Travel expenses

    1051506628505

    Capital gains tax: CGT event: deceased estate

    1051506681704

    Superannuation funds for foreign residents

    1051506813744

    Non -resident for taxation purposes

    1051506866029

    Work related self-education expenses

    1051506890783

    IT/CGT - compulsory acquisition - replacement asset rollover - extension of time

    1051506907870

    Non-commercial Losses - special circumstances

    1051506942448

    Fringe Benefits Tax: Loan fringe benefits - otherwise deductible rule

    1051506952797

    Capital gains tax: CGT events: deceased estate

    1051506968320

    FBT implications of the provision of emergency assistance

    1051506971090

    GST and entitlement to input tax credit

    1051506999481

    Rental property repairs

    1051507197943

    Genuine redundancy payment

    1051507200885

    GST classification of a pack of mug and coffee jar

    1051507340675

    GST and sale of property

    1051507500660

    Capital gains tax: transfer of shares: deceased estate

    1051507584402

    Capital gains tax

    1051507627519

    Main residence exemption

    1051507762086

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

    1051507808829

    Indirect investment in an ESIC

    1051507860989

    Capital gains tax: worthless financial instruments

    1051507892436

    Goods and services tax (GST) and home care services

    1051507982911

    Work related self-education expenses

    1051508084430

    Medical expenses

    1051508092374

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

    1051508299313

    Active asset- short term accommodation

    1051508300142

    Deductions - business expenses

    1051508345794

    International - foreign income

    1051508474381

    Gift

    1051508597296

    Residency

    1051508639962

    Compensation, right to seek compensation, CGT discount, GST

    1051508655500

    International residency and income

    1051508826110

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

    1051508854087

    Employment relationship between host family and au pair

    1051508974617

    Reclassification of the units in the Fund

    1051509131123

    GST and tax invoices

    1051509207102

    Deductibility of legal expenses

    1051509427537

    Capital gains tax: active asset: CGT small business concessions

    1051509518677

    Traded endowment policies

    1051509600161

    GST and sale of property

    1051509739972

    PAYG withholding

    1051509798926

    Income tax: rental property deductions

    1051509829288

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

    1051509932964

    Commissioner's discretion to extend the two year period in which to dispose a dwelling

    1051510019036

    Fuel tax credits

    1051510098844

    Exempt Fringe Benefits - airline travel

    1051510269590

    Income tax: rental property deductions

    1051510302678

    Income tax: deductions: defrauded funds

    1051510380607

    Foreign Superannuation fund withholding tax exemption

    1051510404453

    Losses made from buying and selling cryptocurrency

    1051510419752

    International issues -- Foreign entities -- Foreign superannuation funds

    1051510574009

    Non Commercial Losses

    1051510620620

    Income tax and deductible gift recipient endorsement

    1051510620740

    Trust income

    1051510708029

    Employee share plan

    1051510917248

    Capital gains tax - Small business concession 15-year exemption

    1051510959531

    PAYG withholding

    1051510973248

    Creditable acquisitions

    1051511008473

    Employee share scheme - fringe benefits

    1051511036824

    Frankable distribution

    1051511074524

    Capital gains tax and small business concessions

    1051511140516

    Capital gains tax

    1051511279070

    GST and scholarship funding

    1051511289978

    Employee share plan

    1051511303013

    Residency

    1051511306492

    GST and supply of demonstration videos and advertising services to overseas clients

    1051511458826

    Capital gains tax - deceased estate -2 year discretion

    1051511522903

    Income tax exemption

    1051511566705

    GST classification of ice cream mix

    1051511592212

    Capital gains tax - small business 15-year exemption - retirement

    1051511630915

    Residency of Australia for taxation purposes

    1051511783988

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

    1051511931128

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

    1051511935146

    Deductions

    1051511951820

    Capital gains tax - deceased estate - 2 year discretion

    1051511970438

    Income Tax - Small Business Concessions

    1051512067356

    GST on payments received

    1051512124378

    2 Year Extension - Commissioners Discretion

    1051512193077

    Assessability of foreign trust income

    1051512200119

    Commissioner's discretion for non-commercial losses

    1051512305068

    Assessability of a gift of money

    1051512314223

    Residency

    1051512319806

    Exemption from income tax as a not for profit sporting organisation

    1051512346650

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

    1051512355211

    Pay As You Go Withholding

    1051512455230

    Capital gains tax: small business concessions: Commissioner's discretion

    1051512516910

    Supply of logistics services

    1051512561324

    Compulsory land acquisition compensation payment

    1051512616348

    GST and sale of vacant land

    1051512654051

    Foreign superannuation funds and Assessable income

    1051512694715

    Rental expenses

    1051512811683

    GST and entitlement to input tax credits

    1051512924476

    Non-commercial business losses and the Commissioner's discretion

    1051512937500

    GST and seasoned snacks

    1051512995879

    Does a certain enterprise need to be registered for GST?

    1051513102869

    Capital gain tax, lease surrender payment

    1051513130356

    Capital gains tax - small business concessions - affiliate - passively held assets - active

    1051513143597

    GST and strata titled residential premises

    1051513305851

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

    1051513323515

    Income tax exemption, public authority constituted under an Australian law

    1051513427510

    GST and advertising revenues

    1051513666251

    Residency - in Australia for medical treatment

    1051513688524

    GST and sale of real property

    1051513806924

    Absolute entitlement

    1051513959942

    Deduction for interest expenses

    1051514057287

    Income tax - Residency

    1051514078891

    Sale of property

    1051514080782

    Residency of Australia for taxation purposes

    1051514143799

    Capital gains tax

    1051514228475

    Income Tax - Deceased estate - 2 year discretion

    1051514355115

    Carrying on a business of property rental

    1051514609492

    Non Commercial Losses

    1051514683396

    GST and the margin scheme

    1051514696735

    Income tax - assessable income

    1051514738787

    Withholding tax - Managed investment trust - Foreign resident

    1051514935995

    Capital Gains Tax Event C2

    1051514964914

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

    1051515113544

    Foreign source income

    1051515129242

    Goods and services tax and property

    1051515383271

    Taxation of superannuation death benefits

    1051515383648

    Capital gains tax - deceased estate - 2 year discretion

    1051515387062

    Fringe Benefits Tax - Otherwise Deductible Rule

    1051515388143

    GST and enterprise

    1051515518187

    Clean building managed investment trust

    1051515589080

    Residency Status

    1051515597213

    GST and the margin scheme

    1051515707344

    Capital gains tax

    1051515735795

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

    1051515754449

    Luxury Car Tax

    1051515800768

    GST and sale of land

    1051515824199

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

    1051515843129

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

    1051515983795

    The sale of real property

    1051515997893

    Capital gains tax - deceased estate - 2 year discretion

    1051516012568

    Genuine redundancy payments

    1051516229434

    Gambling winnings

    1051516328067

    Capital gains tax

    1051516328174

    Non-Resident

    1051516507628

    Fuel tax credit

    1051516526583

    Capital gains tax - replacement asset extension of time

    1051516544052

    Tax exempt entity

    1051516591371

    Deductions

    1051516598723

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

    1051516706692

    Lump Sum Compensation Payment

    1051516737886

    CGT - small business concessions - in connection with retirement

    1051516758507

    Capital gains tax - loss or destruction of CGT asset

    1051516760956

    Early stage innovation company qualification

    1051516907373

    Disposal of preference shares

    1051516961682

    Non-commercial business losses and the Commissioner's discretion

    1051517011105

    Residency

    1051517389475

    Residency

    1051517780756

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

    1051517805865

    Residency of Australia for taxation purposes

    1051518049761

    Strata title conversion and dividends

    1051518101051

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

    1051518117791

    Early stage innovation company

    1051518294717

    Debt/equity classification of financial instruments

    1051518423612

    GST registration and non-profit body

    1051518536752

    Are you in business - rental properties

    1051518658193

    Withholding tax exemption

    1051518688404

    Deductions - salary and wages

    1051518733460

    Self Education

    1051519351931

    Payment from a foreign superannuation fund

    1051519369495

    PAYG withholding

    1051519495616

    Superannuation guarantee liability

    1051519593902

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

    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

    1051519786463

    Residency

    1051519788443

    Self-education

    1051519924127

    GST input tax credits

    1051519935119

    Residency of Australia for taxation purposes

    1051519939819

    Division 7A - debt forgiveness

    1051520264436

    GST and claiming GST credit for importation of yacht into Australia

    1051520312793

    Lump sum compensation payment

    1051520313585

    Deceased estate and shares held

    1051520385030

    Residency of Australia - working overseas for a period of time

    1051520428770

    Lump sum compensation payment

    1051520446249

    Self-managed superannuation fund: carrying on a business

    1051520914424

    GST and medical aids and appliances

    1051521046283

    International Income

    1051521129616

    Rental property income and deductions

    1051521154146

    Capital gains tax - small business concessions - extension of time

    1051521352039

    Capital gains tax - deceased estate two year discretion

    1051522059077

    Deductibility of incentive payment

    1051522143398

    Carrying on a business of letting rental properties

    1051522578755

    Income tax exemption

    1051522774915

    Foreign superannuation funds

    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

    1051525743492

    International - Residency

    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

    1051527300988

    CGT - Small business concessions - 15 year exemption - retirement

    1051527449535

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

    1051527478067

    Residency

    1051527716542

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

    1051527842883

    Lump sum compensation payment

    1051528093795

    Compensation

    4110062519456

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

    4110063413962

    Income Tax - Self-Education Expenses

    4110063932471

    Deductibility of interest for a rental property

    4110065202430

    Compensation

    4110066505338

    Assessable income - Gifts

    4120060613288

    Capital gains tax - pre-CGT assets - change in major underlying interests

    4120061275811

    Capital gains tax - same or similar purpose test

    4120061886054

    Small business concessions - rollover

    4120065481904

    GST and sale of land

    4130057656606

    Compensation payment - Undissected Lump Sum

    4130058319631

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

    4130058644397

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

    4130060994102

    Self-education expenses

    4130061671708

    Work related expenses - self-education expenses

    4140062552091

    Capital gains tax on main residence

    4140062913105

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

    4140063224801

    Deceased estate two year discretion

    4140063733652

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

    4140064079768

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

    4140066138440

    Compensation

    4140066612310

    Self-education expenses

    4140066944288

    Work-related expenses - travel between alternative workplaces

    5010050043171

    Taxation of cryptocurrency

    5010051742751

    Deductions for occupancy expenses

    5010052198437

    GST and contributory mortgage schemes

    5010052604945

    Deduction under section 230-15(2) of the Income Tax Assessment Act 1997 (ITAA 1997)

    5010053884347

    Deduction for loan interest after rental property was sold

    5010054088703

    Self education expenses

    5010054098974

    Self-education expenses

    5010054478307

    Division 149 - pre CGT asset

    5010054702862

    Employee termination payments

    5010054735081

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

    5010055043639

    'Foreign currency' for the purposes of section 995-1 of the Income Tax Assessment Act 1997?

    5010055047800

    Fringe benefits tax - interpretation – employee, associate or other - withholding tax - payg - salaries/wages

    5010055129318

    Employee share scheme

    5010055419357

    Work Related Expenses - Self Education

    5010055823808

    Assessable income

    5010056081502

    Medical expenses

    5010056207480

    Capital gain on the sale of NewCoin

    5010056283062

    Cryptocurrency trading

    5010056303358

    Income tax - deductions - self-education expenses

    5010056535567

    Crisis Compensation

    5010056678492

    Legal expenses incurred in defending a business

    5010056784804

    Income tax - deceased estate - two year discretion

    5010057023159

    Income Tax - Deceased estate - 2 year discretion

    5010057073831

    Income tax - deceased estate - two year discretion

    5010057081275

    Income tax - deceased estate - two year discretion

    5010057096165

    Main residence exemption

    5010057143903

    Deductions of losses

    5010057332397

    Income tax - capital gain - small business replacement asset rollover - extension

    5010057909598

    Deductions - Medical Expenses

    5010058232041

    Work related deductions - pilot course for an employee diver

    7910129027441

    Deductions

    7915126463611

    Website forums

    7915130796276

    Assessable income - gifts

    7920126593966

    Income tax: capital gains tax: rollovers: small business restructuring rollover: Subdivision

    7920129145206

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

    7925131447327

    Residency status

      Last modified: 10 Oct 2019QC 27160