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  • Private Binding Rulings

    Spring list of Private Binding Rulings

    File ID

    File Title

    1012417729318

    Australian pension

    1013139994116

    Employee share scheme arrangement

    1013139998709

    Employee share scheme arrangement

    1051416930558

    Status of the worker

    1051502631828

    Employee share scheme

    1051506838925

    Employer superannuation guarantee in relation to SG contributions on leave loading

    1051507227471

    Allocation of benefits from a Reserve to a member

    1051509606143

    Compensation

    1051522721130

    Environmental protection activities - specified building materials

    1051527430338

    Annual leave loading and Superannuation Guarantee (Administration) Act 1992

    1051527979429

    Whether a property purchase will be a creditable acquisition

    1051536959304

    Small business CGT concessions

    1051536998932

    Superannuation fund for foreign residents and withholding tax

    1051539400755

    Additional services provided in a residential care setting

    1051541062327

    Annual leave loading

    1051542839693

    Goods and services tax (GST) and long term leases

    1051552481885

    Goods and services tax (GST) and long term leases

    1051556580076

    Death benefits

    1051557710478

    Sale of real property and enterprise

    1051559205552

    Ordinary time earnings

    1051566334702

    Assessability of foreign income

    1051567084083

    Goods and services tax (GST) and long term leases

    1051567252678

    CGT small business concessions

    1051568614990

    GST and electronic distribution platform

    1051569437206

    Death Benefit interdependency

    1051570476873

    Residency - leaving Australia

    1051570941760

    Withholding from payments to sporting team coaches

    1051571085767

    Employee Share Scheme

    1051571142870

    Employee Share Scheme

    1051571997077

    Income tax - capital loss

    1051573271709

    Is the effective life of listed assets reasonable to be considered for the purposes of subparagraph 38-25(2)(b)(ii) of the GST Act?

    1051574038924

    Capital gains tax – trust - disposal

    1051576146265

    Capital gains tax - deceased estate - dwelling inherited from deceased estate

    1051576659196

    CGT deceased estate

    1051577175291

    Applicable fund earnings

    1051577484020

    Genuine redundancy payment

    1051577652397

    Genuine redundancy payment

    1051578534105

    GST and fruit and nut snack balls

    1051578548612

    CGT Small business concessions

    1051578898955

    Employee Share Scheme

    1051579221505

    Demerger

    1051579461161

    Foreign superannuation funds and 99B

    1051579505560

    Residency status

    1051579946196

    Residency status

    1051580934877

    GST and taxable supply

    1051581014669

    Non-commercial losses

    1051581933881

    Self-education expenses

    1051582407568

    Status of worker

    1051582917627

    Status of worker

    1051583028187

    Lump sum transfer from a foreign superannuation fund

    1051583603511

    Genuine redundancy payment

    1051583623846

    Capital gains tax

    1051585451682

    Residency

    1051585915730

    Subdivision of farmland

    1051586123830

    Distribution of profits, imputation benefit dividend stripping and franking credit scheme

    1051586376020

    Compensation [amp] Employment termination payments

    1051586408830

    Deductions

    1051586499328

    Lump sum payment

    1051586510240

    Deductions

    1051586695942

    Deductibility - legal expenses

    1051586740908

    Fringe benefits tax - in respect of employment

    1051587236461

    Residency

    1051587361874

    Capital gains tax rollover relief

    1051587404514

    Compensation

    1051587765167

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

    1051587843300

    Capital gains tax main residence exemption

    1051588376346

    Capital gains tax – disposal - vacant land

    1051588657068

    Superannuation fund for foreign residents

    1051588833964

    Allowable deductions and non- cash business benefits

    1051589044576

    Residency

    1051589056243

    Legal expenses - superannuation lump sum

    1051589128197

    GST and government fees and charges

    1051589231435

    Early Stage Innovation Company

    1051589317234

    Legal versus equitable interest

    1051589337501

    Tutoring, am I in business?

    1051589361103

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

    1051589398642

    Goods and services tax (GST) and claiming GST credit for purchase of a vehicle

    1051589714993

    Residency

    1051590104669

    Early stage innovation company eligibility

    1051590187742

    Assessable professional income

    1051590375097

    Entitlement to small business capital gains tax concessions

    1051590390918

    Deductibility of a professional services expense and apportionment of a lump sum

    1051590502756

    Car parking fringe benefits

    1051590644617

    Taxation of a foreign life policy

    1051590840939

    Genuine redundancy payment

    1051590868599

    GST- free supply of a going concern

    1051590934292

    Travel expenses

    1051591330816

    Early Stage Innovation Company qualification

    1051591687407

    Capital gains tax

    1051592146187

    Individual residency

    1051592167262

    Rental income

    1051592585100

    Assessable income from a government grant

    1051592591600

    Fringe benefits tax - car benefits

    1051593050244

    Income tax exemption

    1051593063485

    Capital Gains Tax

    1051593095172

    Income tax exemption

    1051593136001

    Fixed entitlements and the Commissioner's Discretion in section 272-5(3) of Schedule 2F of the Income Tax Assessment Act 1936

    1051593171822

    Capital Gains Tax

    1051593226768

    Capital Gains Tax

    1051593392987

    Residency

    1051593677292

    Pension tax bonus

    1051593733000

    Mere realisation of a capital asset - vacant land

    1051593773839

    The Commissioner's discretion for non-commercial business losses

    1051593806415

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

    1051593855149

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

    1051594284073

    Residency

    1051594583491

    Capital gains tax and deceased estates

    1051594633316

    Capital gains tax - deceased estate - two year discretion

    1051594953075

    Deceased estate

    1051594991220

    Lump sum transfer from a foreign superannuation fund

    1051595035230

    Capital gains tax - deceased estate - two year discretion

    1051595053530

    ESIC eligibility

    1051595064762

    Carrying on a business of letting rental properties - claiming deductions for travel expenses

    1051595187833

    Commissioner's discretion to extend the two year period

    1051595258846

    Self-education expenses

    1051595290402

    Return of capital

    1051595312369

    GST and the sale of real property

    1051595339111

    Residency

    1051595506381

    Residency

    1051595549073

    GST and supply of rights and services to a non-resident

    1051595574363

    GST and sale of goods

    1051595590998

    Extension of time to sell a property from a deceased estate

    1051595599979

    Capital gains tax - small business concessions - active asset

    1051595648820

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

    1051595657981

    Deductions for legal expenses

    1051595929175

    Beneficial ownership and rental property expenses

    1051595961059

    CGT-deceased estate

    1051596052200

    CGT - deceased estate

    1051596137697

    GST and property development

    1051596165639

    GST and long term leases

    1051596198754

    Work related expenses

    1051596208473

    Entitlement to interest

    1051596303760

    Withholding Tax and Management Investment Trusts

    1051596407567

    Early stage innovation company qualification

    1051596423569

    Supply of premises

    1051596567062

    Tax-exempt body entertainment fringe benefits, property fringe benefits and exempt property benefits: meals provided to employees

    1051596616971

    Treatment of mining compensation payments

    1051596619483

    GST and sale of real property

    1051596662619

    Legal expenses

    1051596811732

    Partnerships

    1051596853398

    Rental deductions

    1051596854937

    Income Tax Exemption

    1051596870913

    Deductions for legal expenses

    1051596894253

    Residency

    1051596933488

    Commissioner's discretion for non-commercial losses

    1051596950798

    Rental property expenses and capital gains tax

    1051596991744

    Australian sourced income

    1051597360254

    Trust fixed entitlements and scrip for scrip rollover relief

    1051597432955

    Share buy back

    1051597593648

    Non-commercial loss

    1051597651923

    Foreign income of a temporary resident

    1051597666748

    Self-education expenses

    1051597672082

    Religious services

    1051597728103

    General value shifting regime

    1051597741937

    Residency

    1051597780809

    GST and land subdivision

    1051597848535

    Capital gains tax - goodwill

    1051597926174

    Legal expenses - deductibility

    1051597982674

    Residency - departing Australia

    1051597992423

    GST and land subdivision

    1051598009436

    Income tax - capital gains tax

    1051598026840

    Mining Compensation

    1051598115377

    Small business relief, replacement asset, extension of time

    1051598151117

    Compensation for inappropriate financial advice

    1051598265792

    Compensation - inappropriate advice

    1051598300389

    Compensation for inappropriate financial advice

    1051598342010

    Compensation - inappropriate advice

    1051598375031

    GST and the transfer of land

    1051598540809

    Death benefits

    1051598577608

    Application of Division 974 of the ITAA 1997

    1051598582501

    GST and the transfer of land

    1051598853705

    Assessability of lump sum payment received on maturity of mortgage endowment policy

    1051598922270

    GST and the sale of residential premises

    1051599117608

    Employment termination payments

    1051599303671

    Commissioner's discretion for non-commercial losses

    1051599323675

    GST and the supply of mobile handsets under a bundle plan

    1051599416373

    Subdivision 124-M rol-lover

    1051599515146

    GST and retirement villages

    1051599524372

    Pre-capital gains tax property

    1051599541588

    Fuel tax credits

    1051599590738

    GST and treatment

    1051599593159

    Off-market share buy-back

    1051599652482

    Capital gains tax - deceased estate

    1051599696044

    Capital gains tax - deceased estate commissioners two year discretion

    1051599764665

    GST and the margin scheme

    1051599794570

    Capital gains tax

    1051599816437

    Foreign superannuation fund

    1051599901826

    Income tax - deceased estate - two year discretion

    1051599957064

    Employee share schemes

    1051600043426

    GST and the supply of services to a non-resident

    1051600192088

    Compensation - inappropriate financial advice

    1051600207364

    Capital gains tax

    1051600403417

    The treatment of mining compensation payments

    1051600554299

    Novated Lease Arrangement - FBT, IT and GST Implications for a Local Council

    1051600619108

    Taxation of financial arrangements

    1051600620278

    Sale of common property by a strata body corporate

    1051600660403

    Deduction of legal fees and receipt of insurance payments

    1051600766277

    Deductibility of legal expenses

    1051600831055

    Income tax - compensation payment

    1051600914280

    Timber sale - royalties

    1051600943952

    Goods and services tax (GST) and long term leases

    1051600949583

    Superannuation fund for foreign residents - withholding tax exemption

    1051600952659

    Capital gains tax and deceased estate

    1051601165241

    Employee Share Scheme

    1051601174146

    Income tax - capital gains tax

    1051601189218

    Employee Share Trust

    1051601304768

    Early stage innovation company status

    1051601327790

    Compensation - deficient advice provided by a solicitor

    1051601495600

    Work-related travel expenses

    1051601775283

    Rental income

    1051601782244

    Living away from home for work

    1051601833737

    Deduction, revenue vs capital

    1051601941489

    Application of Subdivision 149-C

    1051601989647

    Exemption from withholding tax for a superannuation fund for foreign residents

    1051601993576

    Capital Gains Tax - replacement asset

    1051602069091

    Commissioner's discretion for non-commercial losses

    1051602321332

    Capital Gains Tax

    1051602337598

    Work related self-education expenses

    1051602375516

    Deductibility of self-education expenses

    1051602449966

    Assessable income and capital gain

    1051602458407

    Assessability of compensation payments

    1051602507254

    Residency

    1051602515990

    Capital gains tax

    1051602546522

    Residency - departing

    1051602657075

    Beneficial ownership

    1051602728124

    Non-commercial losses

    1051602757929

    GST and apprenticeship incentive payments

    1051602988239

    Deductibility of self-education expenses

    1051603002109

    Residency - departing

    1051603090312

    GST and the supply of services

    1051603117018

    Income tax- capital gains tax - beneficial ownership

    1051603154088

    Deductibility of self-education expenses

    1051603186064

    Early Stage Innovation Company

    1051603203202

    Applicable Fund Earnings

    1051603261302

    In-specie gift of shares made under the terms of a will

    1051603342099

    Claiming a tax deduction for personal superannuation contributions made to a complying superannuation fund

    1051603514095

    Resident of Australia - temporary work in another country

    1051603516835

    Early stage innovation company

    1051603527898

    The sale of rights to a recreational licence on crown land

    1051603610463

    GST and the supply of non-government funded home care services

    1051603751727

    Travel expenses - fly in fly out

    1051603754937

    Capital Gains Tax

    1051603770273

    Rental properties - repairs

    1051603861793

    Fringe benefits tax - remote area housing loan and housing rent benefits

    1051603995038

    GST and Residential Care Services and Accommodation, and a refund of GST

    1051604010716

    Income Tax - Government Grant

    1051604036809

    Residency status

    1051604047135

    Foreign Distribution

    1051604068421

    Removal of a beneficiary from a trust, CGT events e1, e2 or e8

    1051604135383

    Restructure of small businesses

    1051604163445

    Capital gains - two year discretion

    1051604179669

    Residency status

    1051604180099

    GST and sale of subdivided lots of land

    1051604298387

    Residency

    1051604449828

    Trust - section 99A

    1051604504042

    GST-free sale of a going concern

    1051604522657

    Early Stage Investment Company eligibility

    1051604624656

    Income tax exemption

    1051604646841

    Income tax exemption

    1051604647740

    Capital gains tax (CGT)

    1051604654587

    Income tax exemption

    1051604682769

    Sovereign immunity

    1051604711116

    Legal expenses

    1051604734044

    GST and supply of services to a non-resident company

    1051604745432

    Early stage innovation company

    1051604751854

    CGT - small business concessions - deceased estate - extension of time

    1051604753376

    Residency

    1051604755856

    Offshore banking unit

    1051604782717

    Self Education Expenses

    1051604832674

    CGT - small business concessions - basic conditions - am I in business?

    1051604840638

    Superannuation guarantee - Ordinary hours of work

    1051604841037

    Income tax - capital gains tax - subdivision 124-M

    1051604886209

    Work-related professional development expenses

    1051604928897

    Taxation of financial arrangements rules

    1051604943896

    Capital raising

    1051605043851

    Commissioner's discretion for special circumstances

    1051605106644

    Death benefit dependent

    1051605192608

    CGT - Small business concessions - deceased estate - extension of time

    1051605267548

    Conservation covenant

    1051605299839

    Beneficial ownership

    1051605309058

    Personal services income

    1051605445804

    Ex gratia payment from former employer - is it an ETP?

    1051605470441

    GST and psychology services

    1051605489099

    Foreign income

    1051605516573

    Section 99A - Commissioners discretion

    1051605617199

    Exempt income

    1051605637271

    Capital gains tax - small business concessions - replacement asset

    1051605646192

    Legal expenses

    1051605654750

    Goods and services tax and the supply of a going concern

    1051605675822

    Small business CGT concessions

    1051605708771

    CGT small business concessions

    1051605712093

    Self-education expenses

    1051605759109

    GST and platters

    1051605781010

    Controlled Foreign Company (CFC) rules

    1051606052929

    Residency for income tax purposes

    1051606118211

    Transfer of assets - roll over relief and single entity rule

    1051606127116

    Assessability of Australian sourced income

    1051606195854

    Rental property holding expenses

    1051606239782

    Amendments of trust deed

    1051606264163

    CGT small business concessions

    1051606291595

    Capital Gains Tax (CGT) on a pre-CGT deceased estate asset

    1051606309325

    Capital gains tax

    1051606311290

    Capital gains tax

    1051606325421

    Capital gains tax - compensation - inappropriate advice

    1051606338964

    Fuel tax credits

    1051606380811

    A sale of a going concern

    1051606383807

    Income tax, fringe benefits tax and goods and services tax implications of purchasing or leasing a company vehicle

    1051606400623

    Trust capital gains tax-non-resident beneficiary

    1051606475213

    Deduction for legal expenses

    1051606497544

    Excluded fringe benefits - utility expenses

    1051606596073

    Sale of rent roll and going concern

    1051606597865

    Will amending the trust vesting date trigger a capital gains tax event

    1051606607646

    Lump sum transfers from a foreign superannuation fund

    1051606804718

    GST and eligibility to use the margin scheme

    1051606897591

    Demerger relief

    1051606898130

    The Commissioner's discretion for lead time

    1051606987823

    GST and supply of beverage

    1051607017722

    Legal expenses

    1051607104295

    GST and supplies connected with Australia

    1051607144631

    Assessability of Australian sourced income

    1051607150264

    Employee Share Scheme

    1051607172131

    Employee Share Trust

    1051607246698

    Non-commercial losses

    1051607369269

    Capital gains tax

    1051607379183

    Trust income - section 99

    1051607383492

    Shares and contracts for differences

    1051607388046

    Goods and services tax and the supply of a going concern

    1051607410603

    Legal expenditure

    1051607456625

    Non-commercial business losses and the Commissioners discretion

    1051607554375

    Small business retirement exemptions

    1051607568006

    Capital gains tax (CGT)

    1051607607533

    Work Related Expenses-home to work travel with bulky tools

    1051607617473

    Income tax - deductions - legal fees

    1051607889664

    GST and settlement amount under a Settlement Deed

    1051607905383

    Self-education expenses

    1051607978828

    Capital gains tax

    1051608194557

    Legal expenses

    1051608302520

    Capital gains tax - CGT event A1

    1051608302971

    Company residency based on where its central management and control is exercised

    1051608305334

    Capital gains tax - CGT event A1

    1051608326935

    CGT - small business concessions - basic conditions

    1051608358713

    GST and the supply of a right to purchase real property

    1051608409631

    Income Tax - contracts for difference trading - loss

    1051608420849

    Work related travel expenses

    1051608421475

    Sale of residential rental property and requirement to register for GST

    1051608428947

    The Commissioner's discretion for lead time

    1051608478538

    Self education expenses

    1051608595867

    Goods and services tax and funding payments

    1051608667831

    Deductibility of legal expenses

    1051608705654

    Deceased estate - subdivision - capital versus revenue

    1051608726586

    Income Tax - Capital Gains Tax

    1051608764260

    Assessability of income

    1051608854245

    Capital Gains Tax

    1051608907867

    Deceased Estate extension

    1051608913312

    Luxury car tax

    1051608954300

    Annual leave loading

    1051608986208

    Self-education

    1051609050058

    Importation of goods

    1051609087555

    Property development - the sale of real property

    1051609090796

    Work-related expenses - self-education expenses

    1051609120964

    Non-commercial losses - professional arts business exception

    1051609179169

    Work-related self-education expenses

    1051609201466

    Early stage innovation companies

    1051609341201

    Accommodation expenses

    1051609406529

    Commissioner's discretion under subsection 118-195(1) of the Income Tax Assessment Act 1997

    1051609464707

    Active asset

    1051609490967

    GST and sale of residential premises

    1051609514700

    Lump sum payment

    1051609620307

    Residency

    1051609704184

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

    1051609852876

    Income tax - Capital gains - Small business relief - Connected entities

    1051609866916

    Betting and gambling

    1051609910268

    CGT - small business concessions - basic conditions

    1051610069067

    Deductions - capital loss - loan to employer - interest on loan - employer expenses - travel expenses - legal expenses

    1051610089818

    Betting and gambling

    1051610137068

    Betting and gambling

    1051610158130

    Subdivision - change of intent - capital versus revenue

    1051610161508

    Running and occupancy costs of a home office

    1051610192383

    Does a company satisfy the criteria of an Early Stage Innovation Company

    1051610202362

    Mere realisation of a capital asset - pre-CGT

    1051610234033

    Company Tax Rate

    1051610235734

    Commissioner's discretion for non-commercial losses

    1051610249043

    Goods and services tax and development leases

    1051610253109

    Capital gains and income tax

    1051610292555

    Depreciation and capital works

    1051610362789

    Superannuation Guarantee - Status of worker

    1051610400304

    Capital gains tax- loss or destruction of CGT asset

    1051610415603

    Capital gains tax - cost base elements

    1051610490708

    International issues - Foreign entities - Foreign superannuation funds

    1051610569942

    Goods and services tax (GST) and long term leases

    1051610666826

    Income tax exemption under section 50-40 of the ITAA 1997, the fringe benefit tax rebate and goods and services tax concessions

    1051610735817

    Genuine redundancy payment

    1051610813576

    Income Tax - deductions

    1051610911713

    Non-commercial losses

    1051610946587

    CGT Event C2 triggered when Company A's right to seek compensation expired

    1051611011103

    Capital gains tax

    1051611014946

    Residency

    1051611034099

    CGT - small business concessions - deceased estate - EOT

    1051611053230

    Commissioner's discretion to extend the two year period

    1051611064280

    Lump sum compensation

    1051611067669

    Excepted person

    1051611109517

    GST and Supplies

    1051611124678

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

    1051611202684

    Employment termination payment

    1051611368489

    GST and uncooked sausage rolls

    1051611432293

    Withholding tax - superannuation fund for foreign residents

    1051611445707

    Income tax - interest deduction

    1051611543973

    Income Tax - Business expenses- section 40-880

    1051611570350

    Tax invoices issued by billing agent on behalf of other entity

    1051611640071

    Compensation and capital gains tax

    1051611650193

    Capital gains tax

    1051611672817

    Non-commercial losses

    1051611726958

    Special Circumstances - Drought

    1051611777513

    Are you in business of providing short-term accommodation?

    1051611784954

    Commissioner's discretion to extend the two year period

    1051611814820

    Capital gains tax (CGT)

    1051611840184

    Calculating GST turnover and taxable supplies

    1051612039449

    Small business pool

    1051612074520

    Residency

    1051612091856

    Work related expenses

    1051612101913

    Small business concessions - Active Asset Reduction, Retirement

    1051612114810

    Commercial debt forgiveness rules - exclusion for reasons of natural love and affection

    1051612209209

    Share capital tainting

    1051612217490

    Input tax credits

    1051612347353

    Sale of shares

    1051612353840

    Early stage innovation company

    1051612448151

    Supply of printing and delivery services

    1051612460482

    Eligible accelerator program

    1051612662715

    Sale of ownership interest- mere realisation of a capital asset

    1051612666217

    Special Circumstances - Drought

    1051612690075

    Proposed issue of new shares

    1051612718287

    Lump sum payment

    1051612767586

    Rental property works

    1051612840331

    Deductibility of loan interest

    1051612937317

    Off-market buy-back of shares

    1051612983964

    Income Tax - Deductions - Foster Carer

    1051613052631

    Residency

    1051613085392

    Assessable income and Deductions

    1051613162467

    Small business capital gains (CGT) concessions

    1051613172050

    Deceased Estate

    1051613192174

    Claiming deductions for travel, accommodation, meals and incidental expenses

    1051613194472

    Deductibility of legal expenses

    1051613222342

    Work related expenses

    1051613229025

    Deductibility of trust tax losses

    1051613363226

    Sovereign immunity - transitional measures

    1051613425272

    Employee share scheme

    1051613427629

    Employee share schemes

    1051613449096

    Compensation payment - reduction in value of underlying asset

    1051613489578

    Capital gains tax and the active asset test

    1051613491787

    Am in business - rental properties

    1051613532512

    Legal expenses for proof of standing

    1051613568285

    CGT small business contribution - 15-year exemption

    1051613661472

    Commissioner's discretion for non-commercial losses

    1051613777686

    Income tax - deceased estate- 2-year discretion

    1051613828728

    Income Tax - Capital Gains Tax - Deceased Estate

    1051613832008

    Replacement asset roll-over - original asset compulsorily acquired

    1051613917304

    Rental property deductions

    1051613925871

    The treatment of excess mining compensation payments

    1051613938174

    Capital gains tax

    1051613989466

    Goods and Services Tax (GST) and food classification of products

    1051614097245

    Residency

    1051614178205

    Lump sum payment pursuant to section 33 and para 54(1)(a) of the Return to Work Act 2014 (SA)

    1051614184718

    GST and sale of real property

    1051614308843

    Work related expenses

    1051614343937

    Mortgagee in possession sale of GST-free farmland

    1051614371375

    Sale of main residence- dwelling

    1051614405256

    Subdivision of land being a mere realisation of a capital asset

    1051614407661

    Capital Gains Tax - Trust Resettlement

    1051614458242

    GST at settlement

    1051614507424

    Mixed supplies

    1051614518734

    Deductibility of partnership expenses after cessation

    1051614556749

    Importation of food product

    1051614631983

    CGT Deceased Estate

    1051614632204

    GST and Commercial residential Premises

    1051614654113

    International issues - Foreign income tax offset

    1051614756550

    Emerging profits basis of reporting income

    1051614804226

    Deductions

    1051614806904

    Lump sum payments paid pursuant to the Return to Work Act 2014 (South Australia) (RWA)

    1051614850133

    Farming consulting services and the service of compiling newsletters

    1051614852986

    Residency

    1051614884420

    GST and sale of property

    1051614937815

    Pre CGT Property

    1051614958490

    Rental income from an overseas property

    1051614981755

    CGT small business concessions

    1051615031489

    Subdivision 122-A rollover and restructure for beneficiaries of deceased estate

    1051615055034

    GST treatment of a property purchase

    1051615058728

    Deductibility of personal superannuation contributions

    1051615081918

    Capital Gains Tax

    1051615103304

    Deductibility of home office expenses

    1051615145944

    GST and sale of property by mortgagee in possession

    1051615505948

    Non-commercial business losses and the Commissioner's discretion

    1051615621427

    Assessable income

    1051615733668

    Deductions - Rental properties- removal of asbestos [amp] restoration of rental property- repairs

    1051615744358

    Application of the margin scheme

    1051616047425

    Foreign employment income - international traffic

    1051616082697

    Small Business CGT Concessions

    1051616141813

    Land subdivision - capital

    1051616168181

    Assessable income- royalties

    1051616175720

    Division 6C of Part III of the Income Tax Assessment Act 1936 (ITAA 1936)

    1051616227894

    Foreign sourced income

    1051616238740

    The recommencement of year one of primary production income averaging

    1051616280684

    Goods and services tax (GST) and sale of property

    1051616287081

    Interest expenses incurred to pay tax debt - business income - non-business income

    1051616300665

    GST and platters

    1051616318645

    Foreign superannuation payment

    1051616341588

    Compensation - inappropriate advice

    1051616368898

    Capital gains tax - Deceased estate - request for an extension to the two year discretion

    1051616392143

    Trust income - section - 99A

    1051616401947

    Residency

    1051616424937

    Residency

    1051616463734

    Residency

    1051616556867

    Small business capital gains tax (CGT) concessions

    1051616567453

    Eligible termination payments and genuine redundancy payments

    1051616586727

    Deceased estate - trust income

    1051616628860

    Income tax - lump sum payment

    1051616630800

    Taxation of temporary incapacity benefit payments

    1051616681845

    CGT Concessions for small business

    1051616720252

    Division 7A private company loan

    1051616765226

    Non-commercial losses - lead time

    1051616815670

    Subdivision of land

    1051616887229

    Commissioner's discretion to extend the 2 year period

    1051616925782

    Scrip for scrip roll-over

    1051616933035

    Superannuation Death Benefits

    1051616946403

    Small business concessions

    1051616949746

    Scrip for scrip roll-over

    1051616953448

    Commissioner's discretion to extend the two year period

    1051617037667

    Commissioner's discretion for non-commercial losses

    1051617066959

    The recommencement of year one of primary production income averaging

    1051617090171

    GST and supplies made to a non-resident

    1051617273705

    Scrip for scrip roll-over and discount capital gain

    1051617274331

    Mutuality principle

    1051617275178

    CGT - Small business concessions - deceased estate - extension of time

    1051617289474

    Residency

    1051617290375

    Foreign income tax

    1051617294799

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

    1051617299489

    Deceased estate

    1051617444399

    Income Tax - Am I in business - rental properties

    1051617447976

    Early stage innovation company

    1051617483901

    Motor vehicle expenses - deduction

    1051617506949

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

    1051617519904

    Lump sum payment in arrears, Medicare levy and surcharge

    1051617563546

    Work related expenses

    1051617593071

    Work related expenses

    1051617596132

    Property development

    1051617601301

    Work related expenses

    1051617624304

    CGT Concessions for small business

    1051617625807

    The Commissioner's discretion for non-commercial business losses

    1051617626826

    GST registration and the sale of two new residential dwellings

    1051617636357

    Residency status - non-resident - left Australia permanently to work overseas

    1051617667301

    GST and methodology to determine the extent of creditable purpose of acquisitions

    1051617703206

    CGT Concessions

    1051617709655

    Capital gains tax

    1051617728705

    GST and methodology to determine the extent of creditable purpose of acquisitions

    1051617736798

    CGT concession

    1051617740961

    Capital gains tax - deceased estate - life interest

    1051617813769

    Income tax - extension of time to make a choice

    1051617846037

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

    1051617887992

    CGT - deceased estates - 2 year discretion

    1051617900625

    Goods and services tax (GST) and education courses

    1051617939959

    Non-commercial Losses - Special Circumstances - Drought

    1051617943557

    Small Business CGT Concessions

    1051618001021

    GST and methodology to determine the extent of creditable purpose of acquisitions

    1051618045183

    GST and methodology to determine the extent of creditable purpose of acquisitions

    1051618093963

    Non-commercial business losses and the Commissioner's discretion

    1051618177568

    Total and permanent disability

    1051618179337

    Capital Gains Tax

    1051618183302

    Assessability of a lump sum

    1051618193411

    Sale of a going concern

    1051618307742

    Deductibility of interest - investment loan

    1051618369662

    Goodwill, CGT event C1, section 6-5 ordinary income and Part IVA

    1051618374747

    Foreign fund transfer

    1051618377879

    Small Business Restructure Rol-lover

    1051618473825

    Small Business Concessions - Retirement Exemption

    1051618498233

    Small Business Concessions - Retirement Exemption

    1051618499252

    Discount capital gain

    1051618536981

    Caravan expenses

    1051618571140

    Self-education expenses

    1051618607043

    Superannuation fund for foreign residents - withholding tax exemption

    1051618607056

    Superannuation fund for foreign residents - withholding tax exemption

    1051618607069

    Superannuation fund for foreign residents withholding tax exemption

    1051618628475

    Legal expenses

    1051618652613

    Capital gains tax - deceased estate - 2 year discretion

    1051618665507

    Legal expenses

    1051618679754

    Withholding tax - superannuation fund for foreign residents

    1051618714263

    Income Tax - Capital Gains Tax - Trust Resettlement

    1051618729702

    Lump sum payments made pursuant to section 33 and paragraph 54(1)(a) of the Return to Work Act 2014 (South Australia) (RWA)

    1051618785877

    Exemption from withholding tax for a superannuation fund for foreign residents

    1051618814568

    Travel costs deductible pursuant to section 24 of the Fringe Benefits Tax Assessment Act 1986

    1051618815256

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

    1051618843743

    Lump sum payment from a foreign superannuation fund

    1051618848959

    Section 109L of the ITAA 1936

    1051618889265

    Commissioner's discretion for non-commercial losses

    1051618922538

    Assessable Income

    1051618931975

    Capital gains tax

    1051618940932

    INTL - Pension

    1051618945200

    Non-commercial losses

    1051618947602

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

    1051618968969

    Income Tax - Trust Income

    1051619022428

    Small business capital gains tax concessions

    1051619033212

    Capital gains tax

    1051619180381

    Residency

    1051619184718

    Deductions - business guarantor payments

    1051619208486

    Personal services income

    1051619208580

    Income tax - exempt income- promotion of industrial resources

    1051619232997

    Early Stage Innovation Company

    1051619259278

    Capital gains tax

    1051619355662

    Capital gains tax - Absolute Entitlement

    1051619366638

    Small business concessions - active assets

    1051619460795

    Deductions for legal expenses

    1051619566296

    GST and property

    1051619610704

    Deductibility of payments to discretionary trust for the purpose of providing employee termination payments

    1051619638020

    Home office running and occupancy expenses

    1051619685167

    Goods and services tax and property

    1051619700078

    Fixed interests

    1051619700221

    Capital Gains Tax on sale of land and factory complex

    1051619760690

    Withholding Tax Exemption - Section 128B ITAA 1936

    1051619767993

    Small business concessions - Retirement

    1051619795766

    Residency - Departing Australia

    1051619844753

    Capital gains tax

    1051619892533

    Superannuation death benefit - interdependency

    1051619918025

    Australian Managed Investment Trusts (MIT)

    1051619989600

    Interest withholding tax

    1051620008065

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

    1051620013702

    Similar business activities for non-commercial losses

    1051620027897

    Capital gains tax

    1051620042023

    Limited Recourse Loan

    1051620050665

    Division 293 of the Income Tax Assessment Act 1997 (ITAA 1997)

    1051620098352

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

    1051620172217

    Whether sale of renovated property is a taxable supply

    1051620211608

    Self-education expenses - CPD activity - travel, meals and accommodation

    1051620214529

    Self-education expenses

    1051620228763

    GST and supply of visa to a non-resident individual

    1051620230427

    Market value substitution rule

    1051620256383

    Assessable income - receipt of Commonwealth grant

    1051620421424

    Small business concession - extension of time - stakeholder

    1051620447968

    Foreign fund transfer

    1051620505545

    Non-commercial losses - Commissioner's discretion

    1051620550115

    CGT - small business concessions - 15-year exemption

    1051620558284

    Extension for deceased estate CGT exemption for main residence

    1051620561743

    Applicable fund earnings

    1051620583178

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

    1051620654201

    Goods and services tax (GST) and going concerns

    1051620730782

    Distribution of partnership payments 'unpaid wages'

    1051620736884

    Legal Expenses - Deductions

    1051620770962

    Income tax - farm management deposit

    1051620777450

    Work related expenses

    1051620812625

    Capital gains tax - deceased estate - Commissioner's discretion

    1051620823451

    Rental - deductions - repairs

    1051620879706

    Excepted Trust Income

    1051620900422

    Small business concessions - retirement exemption

    1051620922844

    Income protection payment

    1051620936140

    R & D tax offset / aggregated turnover

    1051621043091

    Whether losses on isolated transactions are deductible

    1051621199641

    Small business concession

    1051621205008

    CGT Testamentary trust - shares

    1051621232125

    Capital gains tax on the sale of a foreign property

    1051621238834

    Income tax - capital gains tax - small business concessions - sale of shares

    1051621241413

    Windfall gain

    1051621275888

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

    1051621318557

    Classification of wine-based products

    1051621320766

    Goods and services tax (GST) and going concerns

    1051621366382

    Goods and services tax (GST) and sale of fishing business

    1051621384020

    GST and fees charged for immigration skills assessments

    1051621389356

    Small business 15-year exemption

    1051621403417

    Foreign superannuation fund withholding tax exemption

    1051621526546

    'Receipts' versus 'earnings' method

    1051621569907

    Superannuation guarantee - status of worker

    1051621580277

    Income Tax - Lump sum compensation payment

    1051621627399

    CGT small business 15-year exemption - extension of time to make payment

    1051621682078

    Eligible accelerator program

    1051621693804

    Goods and services tax and property

    1051621710435

    Residency

    1051621758502

    Your self-education expenses

    1051621767923

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

    1051621802838

    Non-commercial losses, commissioner's discretion

    1051621812012

    Income tax - assessable income - carrying on a business

    1051621822803

    Work Related Expenses: Self-Education

    1051621887384

    Compensation - lump sum payments - section 56 and 58 of the Return to Work Act 2014 (South Australia) (RWA)

    1051621925045

    Residency

    1051621968026

    Income tax implications in respect of franked distributions

    1051621969587

    Income tax implications in respect of franked distributions

    1051621970115

    Income tax implications in respect of franked distributions

    1051622011519

    Income tax - capital allowances - characterisation of an asset as a single depreciating asset

    1051622017348

    Trust Income - Excepted Trust Income

    1051622035482

    GST and supply of services to a non-resident

    1051622047208

    Funding agreement

    1051622191307

    Transfer of assets of a trust to another trust

    1051622203697

    Income tax - capital gains tax - small business concessions

    1051622204070

    Property subdivision - one off commercial transaction

    1051622230318

    Deductions

    1051622322295

    Lump sum payment pursuant to section 78(1)(a) of the Return to Work Act 1986 (Northern Territory) (RWA)

    1051622391121

    Business restructure

    1051622401960

    Income tax - deductions - self education expenses

    1051622415977

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

    1051622461839

    Non-commercial losses - Commissioner's discretion

    1051622486432

    Foreign lump sums and applicable fund earnings

    1051622519352

    Death benefits

    1051622532660

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

    1051622544775

    Foreign exchange gains and losses

    1051622550902

    Lump sum transfer from a foreign superannuation fund

    1051622587003

    Assessability of gift payment

    1051622587305

    Early stage innovation company status

    1051622592071

    Income Tax - Deceased Estates

    1051622594473

    Sale of subdivided lots

    1051622602125

    Compensation - potentially inappropriate advice - interest - assessable recoupment - additional capital proceeds

    1051622664318

    Scrip for scrip roll-over

    1051622672992

    GST and domestic air travel of non-residents and Australian residents

    1051622700804

    Scrip for scrip roll-over

    1051622716482

    Sale of a going concern

    1051622718066

    Sale of a going concern

    1051622789381

    Travel deduction - home to work - itinerancy and bulky items

    1051622797449

    Capital gains tax

    1051622848705

    Replacement asset period

    1051622889959

    Early stage investors tax offset

    1051623101709

    Income tax - decline in value - fodder storage asset

    1051623119669

    Luxury car tax

    1051623146319

    Capital gains tax

    1051623161623

    Tax integrity measures - Part IVA - General anti-avoidance rules

    1051623173316

    Work related expenses - travel deductions

    1051623190986

    Travel expenses

    1051623192755

    Deceased estates and the disposal of a dwelling

    1051623208836

    Work Related expenses

    1051623238770

    Exemption from income tax

    1051623253542

    GST - Subdivision - Revenue v Capital

    1051623277808

    GST and sale of property

    1051623337712

    Early stage innovation company

    1051623343043

    Commissioner's discretion

    1051623416276

    Income Tax - Compensation and Employment Termination Payment

    1051623419168

    Treatment of accrued interest and corporate bonds and exchange rates

    1051623500980

    GST and reduced input tax credits

    1051623543078

    GST and sale of real property

    1051623623668

    Lump sum payment paid pursuant to section 59 of the Return to Work Act 2014 (South Australia) (RWA)

    1051623719881

    Residency

    1051623792604

    Capital gains tax

    1051623800145

    Deceased estate - two year discretion

    1051623824381

    Lump sum payments paid pursuant to the Return to Work Act 2014 South Australia (RWA)

    1051623826423

    Deceased estate - Commissioner's two year discretion

    1051623950544

    Deceased estates

    1051623974780

    Income tax - Consolidation - Losses - Loss utilisation - trust distributions

    1051623978360

    GST and frozen meals

    1051624038009

    Non-Commercial Losses

    1051624095846

    Deductibility of legal expenses

    1051624194995

    Lump sum payment

    1051624264210

    GST-free supply of going concern

    1051624293375

    Foreign fund transfer

    1051624512408

    Gambling activities

    1051624524873

    Foreign investment bond

    1051624559676

    Small business capital gains tax concessions - affiliates - active asset

    1051624593936

    Lump sum payment

    1051624663904

    GST and the sale of real property

    1051624677677

    Treatment of accrued interest and corporate bonds and exchange rates

    1051624691706

    Status of the worker

    1051624776817

    Temporary residents - capital gains tax - sale of overseas property

    1051624796275

    Am I in business?

    1051624851288

    Withholding tax - interest and dividends - Double Tax Convention

    1051624866298

    Deductions for the removal of trees and pruning of trees and shrubs

    1051624891939

    Assessable income

    1051624912400

    Superannuation death benefit

    1051625100077

    Entitlement to reduced input tax credits on certain acquisitions of services from closely related entities

    1051625110511

    Capital gains tax - deceased estate

    1051625164419

    Rental deductions

    1051625217388

    Capital gains and specific entitlement

    1051625309278

    Assessability of gift payment

    1051625345232

    Rental property deductions

    1051625346537

    Accommodation and meal expenses

    1051625516040

    Lump sum compensation payments made pursuant to section 56 and 58 of the Return to Work Act 2014

    1051625519250

    CGT - two-year extension

    1051625519812

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

    1051625544037

    Assessability of gift payment

    1051625601202

    Underlying interest

    1051625646010

    Property deduction

    1051625659368

    Goods and services tax and funding payments

    1051625750075

    Superannuation death benefit

    1051625804187

    Foreign employment income

    1051625813420

    GST and education courses

    1051625910515

    GST and subdivision of residential property

    1051625955349

    GST and sale of real property

    1051626035095

    Trust - resettlement

    1051626035959

    Deceased estate - 2 year discretion

    1051626035991

    Residency

    1051626071059

    CGT - deceased estate - 2 year discretion - EOT

    1051626132966

    CGT on deceased estate

    1051626162631

    Income Tax Exemption

    1051626315941

    Income tax deductions legal fees

    1051626391114

    Requirement to lodge general purpose financial statement under section 3CA of the Taxation Administration Act 1953

    1051626394762

    Residency

    1051626403524

    CGT - deceased estate - 2 year discretion

    1051626416372

    Work related expenses: self-education

    1051626508902

    Exemption from withholding tax for superannuation funds for foreign residents

    1051626553936

    Early stage innovation company

    1051626564337

    GST, financial supplies and refund of excess GST

    1051626566479

    Foreign income

    1051626611604

    Tax exemption under section 50-1 of the Income Tax Assessment Act 1997

    1051626633448

    Personal services income

    1051626642054

    Residency - departing Australia

    1051626649906

    Capital gains tax

    1051626672456

    CGT, sale of dwelling, joint tenants, beneficial ownership

    1051626827402

    Early stage innovation company

    1051626862343

    Work related expenses - self-education

    1051627003133

    ESIC eligibility

    1051627278109

    Reduced input tax credits

    1051627297840

    Beneficial ownership of trust assets

    1051627334280

    GST and supply of goods and services to a non-resident company

    1051627377414

    Deceased estate and main residence

    1051627535792

    Property subdivision - carrying on a business of property development

    1051627552622

    GST and a supply of food products

    1051627683926

    Employee share scheme

    1051627699111

    Dividends and franking credits

    1051627704608

    Self-education expenses

    1051627756328

    Income tax - capital gains tax - extension of time to dispose of property

    1051627768553

    Pre CGT asset

    1051627833071

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

    1051627889280

    Luxury car tax

    1051627895719

    CGT consequences upon sale of company shares

    1051627959550

    Income Tax - Deductions - Travel

    1051628025426

    Trust Resettlement

    1051628050592

    GST and fees remitted to other health service providers

    1051628089462

    Capital gains tax- disposal- ownership interest- main residence exemption

    1051628297886

    Trustee Choice and Commissioner's discretion

    1051628304915

    Capital Gains Tax on an inherited dwelling

    1051628320566

    Foreign Sourced Income

    1051628335547

    Scrip-for-scrip roll-over

    1051628354564

    Employee verse contractor

    1051628363729

    Property settlement extension fee

    1051628433635

    Scrip-for scrip roll-over - calculation of capital gain on ineligible proceeds

    1051628461664

    Compensation

    1051628472565

    Capital gains tax - compensation - assessability

    1051628486163

    Capital gains tax - deceased estate - 2 year discretion

    1051628514484

    Genuine redundancy payments

    1051628696567

    Main Residence Exemption - Foreign Resident

    1051628700035

    Rental property - deductibility of expenses - decline in value - capital works

    1051628772704

    GST and sale of a vacant land

    1051628883319

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

    1051628884789

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

    1051628885539

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

    1051628943116

    Income tax - trusts

    1051628951310

    Income from rendering personal services

    1051628975907

    Income tax - self-education expenses

    1051629091328

    Income Tax - Capital Gains Tax

    1051629114986

    GST registration turnover threshold for body corporates

    1051629144119

    Whether a gain made on redemption of Preference Units is assessable

    1051629152508

    Deceased estate

    1051629178935

    Residency for tax purposes

    1051629200287

    GST and insurance settlement payments

    1051629250881

    Employee share scheme - Deferred taxing point - International

    1051629264905

    Testamentary trust - Excepted trust income

    1051629291613

    Employee share scheme - Deferred taxing point - International

    1051629318426

    Income tax - donations to a fundraising event

    1051629348886

    Settlement sum

    1051629363778

    Small business concessions

    1051629370028

    GST and the sale of property

    1051629479544

    Capital Gains Tax - Extension of time to make a choice for the retirement exemption to apply Small Business Concessions

    1051629525756

    Small business relief - replacement asset - extension of time

    1051629548931

    Income tax - legal fees

    1051629633333

    Capital gains tax - replacement asset extension of time

    1051629703570

    Employee/employer relationships

    1051629735965

    Capital gains tax - Deceased estate - 2 year discretion

    1051629761894

    Family trust - members of family group - specified individual and spouse separated - specified individual's spouse deceased

    1051629763887

    GST and a supply of fruit powder

    1051629771341

    Permanent establishment

    1051629780837

    Assessable income

    1051629791241

    Foreign source income

    1051629859919

    Leasing residential premises and registering for GST

    1051629862056

    Residency

    1051629881768

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

    1051629922168

    GST and fees and charges

    1051629995661

    Withholding tax exemption

    1051630015149

    Capital gains tax

    1051630022915

    The continuity of ownership test

    1051630035101

    Am I in business

    1051630141539

    Rental deductions

    1051630156354

    Section 100AA discretion

    1051630208704

    Replacement Asset Period

    1051630306558

    Exemption from withholding tax for superannuation funds for foreign residents

    1051630401449

    Exemption from withholding tax for a superannuation funds for foreign residents

    1051630403750

    CGT - small business concessions - deceased estate - EOT

    1051630523913

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

    1051630528950

    Propagation

    1051630529908

    Work related legal expenses incurred in protecting an existing right under an employment agreement

    1051630545880

    Capital gains deceased estate

    1051630566332

    Extension of time for CGT exemption for deceased Estate - after life interest passed

    1051630608842

    Supply of subdivided residential property

    1051630709335

    Interest deduction - rental property - redraw facility

    1051630759731

    Work related self-education expenses - working in a kitchen doing a cookery course

    1051630967428

    Distributions from a non-resident trust estate

    1051631026979

    Self-education - deductions

    1051631078579

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

    1051631104485

    Employee share scheme

    1051631152210

    Employee share scheme

    1051631325459

    GST and compensation

    1051631341993

    Non-commercial business losses and the Commissioner's discretion

    1051631411614

    Commissioner's discretion - extend the two year period to disregard the capital gain made on the disposal of a dwelling - dwelling acquired from a deceased estate

    1051631427250

    Residency of a superannuation fund

    1051631498455

    The treatment of mining compensation

    1051631676480

    GST and Tactile Devices

    1051631695803

    CGT - deceased estate - K3 Event

    1051631728327

    Motor vehicle provided to company director - 'work-related use' exemption

    1051631780776

    Compensation - incomplete advice - taxation adjustment

    1051631782876

    Compensation - incomplete advice - interest - taxation adjustment

    1051631790129

    Apportioning an insurance payout over multiple financial years, compensation payout partly for a future year

    1051631804506

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

    1051631852253

    Status of worker

    1051631993244

    GST and out-of-court settlements

    1051632150507

    GST and sale of property

    1051632153522

    Is a supply of a rent roll a supply of a GST-free going concern

    1051632204544

    Residency for tax purposes, in Australia to spend time with a sick relative and rented an apartment

    1051632212186

    Income tax exemption

    1051632266977

    Withholding tax exemptions

    1051632305904

    Employee share scheme

    1051632307442

    Employee share trust

    1051632316412

    Capital gains tax - deceased estate - 2 year discretion

    1051632368658

    Company tax rate

    1051632375362

    International issues -Sovereign immunity

    1051632414919

    Extension of time for SB CGT Concession

    1051632437785

    Accumulation of Funds by a Charitable Trust

    1051632442120

    GST registration

    1051632515324

    Capital gain tax - main residence exemption

    1051632664626

    Main residence exemption- compulsory acquisition

    1051632687070

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

    1051632693512

    Capital gains tax - deceased estate - 2 year discretion

    1051632698744

    Capital Gains Tax for a deceased estate

    1051632725166

    Goods and services tax and payments of financial assistance

    1051632748643

    Income tax - interest deductions

    1051632753166

    Foreign income

    1051632774001

    PAYG withholding - engagement of working holiday maker - au pair

    1051632774887

    Commissioner's discretion to extend the two year period

    1051632808771

    Capital gains tax - leaving Australia

    1051633037050

    Capital gains tax - Deceased estate - request for an extension to the two year period

    1051633062986

    Prepaid rental property expenses

    1051633073283

    CGT small business concession contribution

    1051633132967

    Extend the two year period to sell an inherited dwelling

    1051633157784

    Thin capitalisation

    1051633160834

    Deductibility of partnership expenses after cessation

    1051633177064

    Non-commercial business losses and the Commissioner's discretion

    1051633239627

    Non-commercial losses

    1051633243530

    GST and sale of residential property

    1051633292053

    Non-commercial losses - Commissioner's discretion

    1051633294955

    GST and a supply of various flavoured plant-based dessert style products

    1051633415630

    Residency

    1051633426028

    Capital Gains Tax - Main residence exemption

    1051633481707

    Deceased estate and the small business concessions

    1051633494737

    Non-commercial business losses

    1051633496259

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

    1051633583342

    Commissioners discretion to extend the two year period to sell an inherited dwelling

    1051633585335

    Capital gains tax

    1051633587039

    Commissioners discretion - extension of time

    1051633655572

    Capital gains tax - main residence exemption

    1051633656520

    Capital gains tax - main residence exemption

    1051633687983

    Self- education expenses

    1051633766450

    Capital gains tax and absolute entitlement

    1051633816502

    Main residence exemption

    1051633869374

    Main residence exemption - foreign resident

    1051634024657

    CGT - small business concessions - 15 year and Div. 7A - deemed dividend

    1051634032322

    Assessable income - beneficiary - foreign life insurance policy

    1051634042535

    Compensation to settle a claim, real property leasing

    1051634082942

    GST on sale of property

    1051634223527

    Subdivision 122-A and Division 124-M rollovers in respect of a commercial business restructure

    1051634283772

    Withholding taxes

    1051634285476

    Fringe benefits tax - in-house residual fringe benefits

    1051634388423

    Capital gains tax provisions

    1051634395517

    Sale of newly constructed residential premises

    1051634406255

    Commissioner's discretion for non-commercial losses

    1051634520329

    Non-commercial supplies of residential accommodation

    1051634577073

    Foreign interest income

    1051634591920

    Assignment of intellectual property and GST

    1051634611047

    CGT - small business concessions - rollover - EOT

    1051634622282

    GST and supplies and acquisitions

    1051634930352

    Residency

    1051634935162

    Repayment of interest free loans (application of section 45B of the Income Tax Assessment Act 1936)

    1051634958727

    Residency

    1051634968125

    GST and supply of translating services to a non-resident

    1051635012140

    Residency

    1051635014844

    Residency

    1051635036659

    Income tax- assessable income

    1051635066022

    Income tax - state/territory bodies

    1051635097414

    FIFO transport FBT exempt benefits

    1051635105744

    Income tax exemption

    1051635116567

    Goods and services tax (GST) and medical aids and appliances

    1051635195560

    Income tax - exempt income

    1051635248744

    Small business capital gain tax concessions - 15 year exemption

    1051635270093

    Residency of Australia for taxation purposes

    1051635278175

    Income tax - capital gains tax - two year discretion

    1051635328467

    Applicable fund earnings

    1051635429116

    Capital gains tax

    1051635443427

    Rental property expenses

    1051635486226

    Capital gains tax

    1051635488024

    Fringe benefits tax - excluded fringe benefit

    1051635489241

    Rental property interest expense deductions

    1051635575419

    Deductions for insurance premiums

    1051635639127

    Capital gains tax - pre-CGT asset

    1051635702889

    Nursery products levy and GST

    1051635748596

    Superannuation member benefits and tax free superannuation benefits

    1051635798103

    Work related travel expenses

    1051635806371

    A lump sum payment made pursuant to section 56 and 58 of the Return to Work Act 2014(South Australia (RWA)

    1051635851152

    PAYG (withholding) for volunteers

    1051635883761

    Lump sum payment paid pursuant to section 58 of the Return to Work Act 2014 (South Australia) (RWA)

    1051635890475

    Lump sum payments made pursuant to section 33 and paragraph 54(1)(a) of the Return to Work Act 2014 (South Australia) (RWA)

    1051635894993

    Early stage innovation company

    1051635913166

    Work-related self-education expenses

    1051635988256

    Income tax - capital gains tax- CGT event K6 - sale of pre-CGT shares

    1051636172029

    Early stage innovation company

    1051636250220

    Income - lump sum - compensation

    1051636261692

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

    1051636359077

    Non-commercial business losses and the Commissioner's discretion

    1051636362718

    GST and education courses

    1051636389833

    Residency

    1051636392730

    Foreign income

    1051636433263

    Resident trust estate

    1051636457061

    Medicare levy

    1051636512925

    Income tax- capital gains tax - CGT small business concessions

    1051636525455

    Early stage innovation company

    1051636545673

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

    1051636573251

    Rental property expenses - undeducated construction expenditure

    1051636656395

    Compensation - investment loan - loan not changed from interest only to principal and interest

    1051636702698

    Rental property deductions for second-hand furniture

    1051636799791

    Business losses - single business activity

    1051636835352

    Rental deductions

    1051636849885

    Self-education expenses

    1051636857365

    Capital gains tax - main residence exemption

    1051636888562

    Goods and services tax and food

    1051636953811

    Small business concessions - connected to the company

    1051637002026

    Capital gains tax (CGT): majority underlying interests in pre-CGT assets

    1051637071163

    Capital gains tax and small business concessions

    1051637083161

    PAYG (withholding)

    1051637091232

    Non-commercial losses

    1051637170329

    Taxation of superannuation death benefits

    1051637253210

    Property development - revenue versus capital

    1051637263283

    Foreign income

    1051637376894

    International income

    1051637401856

    Assessability of a crisis benefit payment

    1051637438155

    Capital gains tax

    1051637438457

    Rental property expenses

    1051637456442

    Extension of time to apply the small business rollover

    1051637521879

    Rental deductions

    1051637538736

    Business continuity test

    1051637541831

    Rental properties - asbestos roof replacement

    1051637741944

    Corporate limited partnership

    1051637777162

    Export of goods

    1051637912343

    Deductibility of fees for services

    1051638007070

    Roll-over relief under section 124-B

    1051638017803

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

    1051638041645

    Foreign income

    1051638116478

    Business expenses

    1051638272757

    Lump sum payment from foreign superannuation funds

    1051638275272

    International organisation exempt income

    1051638298580

    Income tax - deductions

    1051638313735

    Commissioner's discretion for non-commercial losses

    1051638434219

    Business expenses

    1051638441270

    GST and going concern

    1051638479618

    CGT small business concessions

    1051638488357

    Assessability of a lump sum compensation payment, money transferred from trustee

    1051638606851

    Rental deductions

    1051639008895

    Foreign rental income

    1051639050797

    CGT - disposal

    1051639184074

    Assessable income - sale of property - revenue versus capital

    1051639185457

    Demerger

    1051639207447

    Income tax - deductions - self education

    1051639211227

    Employee share schemes

    1051639278882

    Special circumstances - drought

    1051639295345

    CFD trading - gains and losses

    1051639458897

    Residency

    1051639539435

    Application of Division 974 of the Income Tax Assessment Act 1997 (ITAA 1997)

    1051639557095

    Small business capital gains concessions

    1051639579719

    A sale of a going concern

    1051639597035

    Legal expenses

    1051639611790

    Managed investment trusts

    1051639736825

    Residency

    1051639742776

    Income - restraint of trade payment

    1051639771555

    Residency

    1051639791835

    Superannuation fund for foreign residents - withholding tax exemption

    1051639878520

    Goods and services tax (GST) and sale of dwellings

    1051640036892

    Cost base expenses

    1051640068352

    Double tax agreements and pension income

    1051640148351

    Superannuation death benefits

    1051640176195

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

    1051640184604

    Grant payment

    1051640194242

    Tax losses - continuity of ownership test

    1051640219426

    Assessable income - mining compensation - CGT- permanent damage/reduction in value

    1051640310211

    Residency of Australia for taxation purposes

    1051640589734

    Residency of Australia for taxation purposes

    1051640736559

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

    1051640762631

    Taxable payment reporting

    1051640781794

    Capital gains tax

    1051640781934

    CGT small business entity

    1051640826589

    Work related accommodation expense

    1051640923976

    Extension of time small business CGT concessions

    1051640961663

    Replacement asset roll-over

    1051640982508

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

    1051641112504

    GST and entitlement to input tax credits

    1051641145992

    Extension of time - small business CGT concessions

    1051641157549

    GST on the sale of farmland

    1051641169787

    GST and refunds

    1051641188048

    Continuity of ownership test

    1051641199741

    Income tax

    1051641208392

    Capital gains tax

    1051641262747

    Goods and services tax and education courses

    1051641263708

    Salary sacrifice - exempt FBT - PBI

    1051641272132

    Income tax

    1051641351787

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

    1051641529174

    Assessable income

    1051641660529

    GST and the sale of property

    1051641741612

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

    1051641753847

    CGT-main residence-trust-deceased estate

    1051641913692

    Luxury car tax

    1051642004265

    Early stage innovation company

    1051642018412

    Treatment of retirement village residency arrangements

    1051642076041

    Non-commercial losses

    1051642463084

    Goods and services tax (GST) and sale of properties

    1051642527990

    Employee share plan

    1051642530566

    GST on sale of subdivided vacant lots

    1051642541967

    CGT - compensation - mining

    1051642595109

    GST on sale of subdivided vacant lots

    1051642625348

    Interest deduction on funds borrowed to pay income tax

    1051642690305

    Residency

    1051642786002

    Early stage innovation company

    1051642886914

    Foreign source income

    1051642895760

    Small business CGT concessions - affiliate of a connected entity

    1051642998551

    Employee share trust

    1051643058758

    GST and residential premises

    1051643207222

    Payments made by an entity to certain individuals deductible

    1051643273104

    Residency - leaving Australia to work in another country and live in a separate one

    1051643282765

    Small business capital gains tax concessions

    1051643435546

    International income

    1051643526313

    PAYG withholding

    1051643551921

    Small business concessions

    1051643621340

    Capital gains tax (CGT) and the small business concessions

    1051643650054

    CGT roll-over - marriage or relationship breakdowns

    1051643713909

    Rental - deductions - repairs - capital works

    1051643735123

    Employee share scheme

    1051643769770

    Employee share trust

    1051643832825

    Commissioner's discretion special circumstances

    1051643851884

    Rental property deductions

    1051643980926

    Accessibility of income received from a foreign life insurance policy

    1051644009911

    Valuation for cost base for capital gains purposes

    1051644047364

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

    1051644123767

    Income tax - capital gains tax - extension of time

    1051644178717

    GST and importing vehicles for disabled people under GST exemption

    1051644212992

    GST and income tax - luxury car

    1051644220336

    Small Business Concessions - CGT exemption - extension of the two year period

    1051644503538

    Exemption from withholding tax for a superannuation fund for foreign residents

    1051644520059

    Subdivision and sale of land

    1051644521627

    Capital gains tax

    1051644526979

    Capital gains tax

    1051644533901

    Capital gains tax

    1051644540446

    Capital gains tax

    1051644560015

    Proposed return of capital and proposed special dividend

    1051644604258

    Off-market share buy-back

    1051644607728

    Goods and services tax and transfer of property

    1051644616090

    Fringe benefits tax - exempt benefits

    1051644631239

    GST and food classification

    1051644764055

    Commissioner's discretion - deceased estate - two year limit

    1051644803842

    Goods and services tax and sale of property

    1051644952433

    GST on the purchase and sale of a property

    1051644981465

    Deduction for environmental protection activities

    1051644990740

    Compulsory acquisition extension of time

    1051645061562

    International issues - foreign entities - foreign superannuation funds

    1051645088778

    Income tax - deceased estate - two year discretion

    1051645173683

    Income tax - liquidation costs

    1051645194586

    Capital gains tax - 15 year exemption

    1051645361714

    Capital gains tax - deceased estate sale of replacement dwelling, not purchased under the terms of the will

    1051645365592

    Fringe benefits tax

    1051645438105

    Work related car expenses - logbook method

    1051645593043

    Commissioner's discretion to extend to the two year period

    1051645599752

    Residency - leaving Australia to work and live overseas permanently

    1051645612878

    Division 7A and payments to associates

    1051645688101

    Capital gains tax small business concessions

    1051645705394

    Business restructure

    1051645786848

    Return of capital

    1051645809919

    Small business CGT concessions - sale of shares in a related company - extension of time to acquire a replacement asset

    1051645819995

    Trust resettlement

    1051645843513

    Capital gains tax - pre-CGT assets

    1051645867126

    Supply of accommodation

    1051645872016

    GST and food

    1051645921912

    Capital gains tax - cost base - assessable income

    1051645934257

    Capital gains tax

    1051645965003

    Goods and services tax and an apportionment methodology

    1051646046207

    Supplies of non-accredited education courses

    1051646108477

    Derivation of income

    1051646213844

    Ordinary time earnings

    1051646234812

    Work related expenses - legal expenses

    1051646358733

    GST margin scheme on sale of new property

    1051646365210

    CGT - deceased estates - two year discretion

    1051646389609

    GST and sale of assets to non-resident

    1051646420434

    Trailing commissions - emerging profit basis of reporting income

    1051646557752

    General value shifting regime

    1051646562668

    GST and creditable acquisitions

    1051646581581

    GST and sale of property

    1051646656645

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

    1051646965234

    CGT- Small business concessions

    1051647214750

    Capital gains tax (CGT)

    1051647216347

    Capital gains tax - market value substitution rule

    1051647372288

    Residency

    1051647394931

    Can trustee fees form part of the CGT cost base expenditure

    1051647467693

    Employee share scheme arrangement

    1051647467700

    Employee share scheme arrangement

    1051647467713

    Employee share scheme arrangement

    1051647467755

    Employee share scheme arrangement

    1051647474141

    Professional development deductions for overseas travel expense

    1051647488489

    International - residency

    1051647500573

    GST and sale of property

    1051647529954

    Income - compensation and GST - taxable supply

    1051647576682

    CGT - deceased estate

    1051647596355

    Goods and services tax and property

    1051647805444

    Supply of a residential property in satisfaction of debts

    1051647843615

    Residency of Australia for taxation purposes

    1051647902691

    Capital gains tax

    1051647928411

    Workers compensation payments

    1051647984119

    Compensation payments

    1051648063073

    Luxury car tax

    1051648091148

    Deducting legal expenses

    1051648129641

    Employee share scheme

    1051648171254

    Capital gains tax - acquisition - ownership

    1051648179534

    Capital gains tax - small business 15-year exemption

    1051648187283

    Rental property deductions

    1051648191183

    Commissioner's discretion

    1051648195218

    Goods and services tax (GST) and loyalty programs

    1051648212914

    GST on decals for scooters

    1051648290547

    Deductibility of licence fee

    1051648393065

    GST and land improvement, margin scheme

    1051648485033

    CGT small business concessions

    1051648490134

    Foreign pension

    1051648528666

    Basic conditions for small business concessions - active asset test

    1051648578244

    GST and supply of online video content

    1051648583725

    Primary production

    1051648589103

    Employee share scheme

    1051648590108

    Residency

    1051648622096

    GST and supply of online video content

    1051648655666

    GST and a real property transaction

    1051648662461

    Income tax - capital gains tax

    1051648780433

    Residency for tax purposes - leaving Australia for work and renting in an overseas country

    1051648891499

    Goods and services tax (GST)

    1051648898594

    Property development - the sale of real property

    1051648971349

    Small business concessions

    1051649086661

    Luxury car tax

    1051649113989

    Requirement to be registered for GST

    1051649153049

    Income tax - assessable income - business vs hobby

    1051649209115

    GST and sale of property

    1051649228158

    GST and the margin scheme

    1051649241193

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

    1051649284814

    Early stage innovation company eligibility

    1051649315494

    CGT - small business concessions - active asset

    1051649324782

    Goods and service tax (GST) and test strips

    1051649336813

    Early stage innovation company

    1051649454492

    Residency for tax purposes

    1051649471439

    Am I a small business entity

    1051649497311

    The Commissioner's discretion to apply non-commercial losses

    1051649539243

    Supply by sale or lease of accommodation in a retirement village

    1051649592166

    Tax offset -net medical expenses

    1051649701067

    Foreign source income from an international organisation

    1051649780333

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

    1051649781894

    Goods and services tax (GST) and the sale of goods

    1051649782764

    Self-education expenses

    1051649922437

    Goods and services tax (GST) and the sale of goods

    1051649944833

    Goods and services tax (GST) and the sale of goods

    1051650182354

    Residency for taxation purposes

    1051650218413

    Capital gains tax - two year discretion

    1051650244511

    GST and the margin scheme

    1051650254097

    Capital gains tax

    1051650306723

    Application of section 38-250 of the GST Act

    1051650421209

    Early stage innovation company

    1051650476100

    GST-free supplies to a non-resident

    1051650534430

    Payment on dissolution of incorporated association

    1051650538007

    Tax treatment of conduct and compensation agreement payments

    1051650540076

    Payment on dissolution of incorporated association

    1051650573708

    Exemption from income tax

    1051650633063

    GST and the acquisition of public relation services by a non-resident

    1051650764234

    Am I in business

    1051650812468

    Entitlement to claim an input tax credit in relation to the purchase of a property

    1051650823041

    Residency

    1051650830333

    Tax integrity measures - Division 7A

    1051650835812

    Assessable income

    1051650859149

    Commissioner's discretion for an extension to the two year period

    1051650931248

    Share buy-back

    1051651029883

    GST and supply of a going concern

    1051651152790

    Assessable income - gift of money

    1051651155900

    Wine equalisation tax - product classification

    1051651157568

    GST and supply of services to non-resident companies

    1051651182436

    Capital gains tax - extension of time

    1051651392736

    GST and fruit snacks

    1051651404480

    Requirement to lodge

    1051651517455

    Is the sale of a property a taxable supply

    1051651584385

    GST and sale of commercial property

    1051651618740

    Deductions - redrawn loan funds used to refinance investment loan

    1051651647061

    Small business CGT concessions

    1051651647912

    Residency for tax purposes - foreign resident - moving to an overseas country

    1051651970461

    Foreign superannuation fund

    1051652038993

    Lump sum payment from a foreign fund

    1051652088104

    Main residence exemption - foreign resident

    1051652102632

    Taxation of pension income

    1051652116058

    Rental property - deductions - repairs - new depreciating assets - capital works

    1051652180989

    Non-receipt of capital proceeds

    1051652187295

    Capital gains tax

    1051652313831

    Main residence exemption for foreign residents

    1051652356263

    Salary and wages paid by an Australia company to a non-resident employee

    1051652366385

    Capital gains tax

    1051652402420

    An extension to the two year exemption from capital gains tax for a deceased main residence - right to live in the dwelling and many beneficiaries located a long distance away

    1051652498413

    Goods and services tax and registration

    1051652508710

    GST and sale of real property

    1051652516518

    Resident of Australia for income tax purposes

    1051652552861

    GST and sale of real property

    1051652571908

    International issues - foreign entities - foreign superannuation funds

    1051652622131

    The withholding tax exemption for superannuation funds for foreign residents

    1051652640671

    GST and income derived from an overseas entity

    1051652828833

    CGT asset's cost base

    1051652840060

    Capital gains tax

    1051652846211

    International issues - widely-held entities

    1051652965504

    Deceased estates - main residence exemption - two year discretion

    1051653026473

    Commissioner's discretion - pay or notice rule (section 100AA of ITAA36)

    1051653125840

    International - income - 23AG

    1051653195068

    Capital gains tax - small business concessions - significant individual

    1051653305277

    PSI, PSB, franked dividends

    1051653402784

    Deduction for legal expenses - total and permanent disablement benefit

    1051653431683

    Deductions for payments to a related entity, administrative duties at award rate

    1051653456637

    Small business CGT concessions, trust, affiliate, connected entity

    1051653462017

    Income tax - capital gains - small business 15-year exemption

    1051653662779

    Income tax - deductions self-education expenses

    1051653813843

    Residency

    1051653835158

    GST and supplies of assets and services to a non-resident

    1051653885736

    Pay as you go (PAYG) withholding - non-resident entity - non-resident employees

    1051654217763

    Subdivision and sale of land

    1051654249872

    Capital gains tax and Commissioner's discretion

    1051654358014

    Deceased estate main residence exemption

    1051654490511

    Pre CGT asset - oral agreement

    1051654653683

    GST and supply of translating and proofreading services

    1051654659389

    Capital gains tax and deceased estates

    1051654666139

    GST and property

    1051654934821

    International residency for tax purposes

    1051654996332

    GST and enterprise

    1051655057925

    Business deductions

    1051655202273

    Income tax exemption

    1051655237378

    GST and grants

    1051655252231

    Income tax - capital gains tax - small business concessions

    1051655268893

    A lump sum payment

    1051655352685

    Deductibility of expenditure on realignment of assets

    1051655359024

    Employee share schemes

    1051655424435

    Deceased estate - main residence- adjoining block- CGT implications

    1051655483025

    Income tax - capital gains tax - small business concessions

    1051655552821

    Employee share scheme - minimum holding period

    1051655610875

    Request for an extension of time to the two year exemption from CGT for a deceased's main residence - non-resident beneficiaries

    1051655812088

    Division 250

    1051655877345

    Early stage innovation company

    1051655921395

    Capital gains tax roll-over relief

    1051655922009

    Capital gains tax - shares - transfer - family trust

    1051656170889

    No-commercial losses - Commissioner's discretion - lead time

    1051656184354

    Commissioner's discretion

    1051656237492

    Extension of time replacement asset

    1051656252339

    Commissioner's discretion

    1051656309177

    Share capital account

    1051656349922

    Early stage innovation company

    1051656370489

    General deductions - sub-leasehold interest

    1051656406155

    GST and the purchase of residential property

    1051656484171

    Residency

    1051656484457

    Deduction - legal expenses

    1051656505113

    Residency

    1051656612122

    Capital gains tax - subdivision - main residence

    1051656613914

    CGT - deceased estates - 2 year discretion

    1051656698142

    Foreign income tax offset

    1051656822435

    Sections 102M and 102R of the Income Tax Assessment Act 1936

    1051656940407

    GST and claiming input tax credits

    1051656998810

    Self-education expenses

    1051657040280

    Non-commercial losses - special circumstances

    1051657080973

    Residency and foreign source income

    1051657170734

    Residency of Australia for taxation purposes

    1051657173139

    Propagation

    1051657233816

    CGT - D1 - creating rights - market value substitution

    1051657256215

    Capital gains tax - main residence exemption - deceased estate

    1051657477010

    Taxation of superannuation death benefits

    1051657498471

    Capital gain exemption - section 23AH

    1051657502241

    Capital gain exemption - section 23AH

    1051657529600

    Assessable income - sale of property - revenue versus capital

    1051657533055

    GST and supply of arbitration services

    1051657547111

    GST and supply of arbitration services

    1051657550047

    Integrated business activities relating to breeding, racing and selling horses

    1051657557291

    Income tax - capital gains tax - main residence exemption for a deceased estate

    1051657665592

    Shares in the Company

    1051657665667

    Trading in contracts for difference

    1051657768718

    Capital gains tax

    1051657782181

    Work-related car expenses - bulky equipment

    1051657820008

    Exemption from withholding tax for a superannuation fund for foreign residents

    1051657850020

    Sovereign immunity

    1051657922594

    Goods and services tax and registration of a statutory trustee

    1051657944198

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

    1051658010655

    Capital Gains Tax - deceased estate - two year discretion

    1051658138552

    GST and the sale of vacant land

    1051658167584

    Fringe benefits tax - car fringe benefits

    1051658347424

    Real Australian taxable property

    1051658545544

    Assessable income - financial institution error

    1051658668920

    Compensation and capital gains tax

    1051658670866

    Excess GST

    1051658703228

    Goods and services tax and mixed supplies of property

    1051658741155

    Residency for tax purposes

    1051659097221

    Residency under double tax agreement

    1051659115719

    Look-through earnout right qualification

    1051659166387

    Legal expenses

    1051659291703

    CGT - small business concessions - basic conditions - 15 year

    1051659483349

    Administration of government grant funds

    1051659546778

    Carrying on a business of lending money

    1051659576229

    Goods and Services Tax (GST) and a Product

    1051659731524

    Income tax - deceased estate - two year discretion

    1051659814684

    GST and grants

    1051659837041

    Foreign superfund - withholding tax exemption

    1051659838713

    The Commissioner's discretion for non-commercial business losses

    1051659884980

    CGT - small business restructure roll-over relief

    1051659920616

    Early stage innovation company

    1051659927815

    Rental deduction for interest on loans

    1051659930069

    Rental deduction for interest on loans

    1051659938696

    Tax implications of property development

    1051660161256

    Life insurance payment

    1051660185223

    Income tax - deceased estate

    1051660260863

    Rent and storage expenses

    1051660306453

    Requesting an extension of time for choice - CGT

    1051660309861

    Income tax - lump sum compensation payment

    1051660468912

    Applicable fund earnings

    1051660566604

    Goods and services tax (GST) and rental of equipment for use in events held in Australia

    1051660599141

    Whether the supply of specific training elements is a GST-free supply

    1051660613182

    Taxation of a superannuation benefit

    1051660634176

    Real Australian taxable property

    1051660648076

    Capital gains tax

    1051660700548

    Early stage innovation company status

    1051660706319

    Residency of Australia for taxation purposes

    1051660720766

    Taxable Australian real property

    1051660832936

    Residency for tax purposes

    1051660837168

    Residency for tax purposes

    1051660949432

    Assessable income - Government Grant

    1051661009366

    Business expenses - guard dog

    1051661068472

    Residency - departing Australia

    1051661070061

    Non-commercial losses - Lead Time

    1051661076692

    Deductions for legal expenses

    1051661193658

    GST and sale of new residential premises

    1051661262743

    Capital gains tax

    1051661380760

    Repairs to rental property water damage

    1051661663946

    CGT and goodwill of the business

    1051661840923

    Work related expenses

    1051662013504

    Eligible termination payment - leave in lieu

    1051662209577

    Non-commercial losses - lead time - cattle - income more than $250,000

    1051662243019

    Residency

    1051662308879

    Capital gains on deceased estate

    1051662352777

    Main Residence Exemption - Absolute entitlement

    1051662462107

    Withholding tax

    1051662505730

    Goods and Services Tax and Property

    1051662556064

    Income tax - CGT - replacement asset period

    1051662566462

    Capital gain tax and shares in a company in liquidation

    1051662578171

    GST and supply of IT services to a non-resident entity

    1051662722426

    Proposed return of capital and proposed special dividend

    1051662736871

    GST and supplies to non-residents

    1051662737189

    Income tax - co-operative company - deductions

    1051662793816

    Residency - departing Australia

    1051662877995

    Trailing Commissions and Emerging Profit Basis

    1051663099057

    Public payments

    1051663219586

    Residency

    1051663310660

    GST and the margin scheme

    1051663340679

    Income Tax - Lump sum compensation payment

    1051663428143

    Application of Subdivision 310-B of the Income Tax Assessment Act 1997 (ITAA 1997) and section 177C of the Income Tax Assessment Act 1936 (ITAA 1936)

    1051663630692

    Rental deductions

    1051663871404

    Income tax - profit emerging basis

    1051663964920

    Non-commercial losses

    1051663968964

    License of Intellectual Property

    1051664028898

    Self-education expenses

    1051664362173

    Work-related self-education expenses

    1051664407182

    Losses - same business test

    1051664431297

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

    1051664463468

    Capital gains tax - market value substitution rule - disposal

    1051664487993

    Expenses incurred - rental property - before genuinely available for rent

    1051664890516

    Application of Section 310-10 of the Income Tax Assessment Act 1997 (ITAA 1997) and section 118-300 of the ITAA 1997

    1051665069364

    Capital gains tax- deceased estate-s main residence exemption

    1051665429219

    Financing Arrangement

    1051665782751

    Foreign trust distribution

    1051665861322

    Application of subdivision 310-C, subdivision 310-E and subsection 115-30(1) of the Income Tax Assessment Act 1997 (ITAA 1997) and section 177C of the Income Tax Assessment Act 1936 (ITAA 1936)

    1051666093051

    Compensation lump sum payment

    1051666537767

    Application of subdivision 310-C of the Income Tax Assessment Act 1997 (ITAA 1997) and section 177C of the Income Tax Assessment Act 1936 (ITAA 1936)

    1051666539234

    Rental deductions

    1051666539487

    Other work-related expenses - dental expenses

    1051666541485

    Capital gains tax

    1051666608270

    Distribution from a company in voluntary liquidation

    1051666720497

    Sovereign immunity transitional provisions

    1051666833157

    Distribution from a company in liquidation

    1051666894269

    Deceased estate - two year discretion

    1051667408570

    Commissioner's discretion for non-commercial losses

    1051667512613

    Exemption from withholding tax for superannuation funds for foreign residents

    1051667528973

    Mutuality principle

    1051667539085

    Whether funds received by the taxpayer are a gift

    1051667582344

    GST and sale of property

    1051667619133

    Income tax - CGT - replacement asset roll-over

    1051667624143

    PAYG Withholding

    1051667687962

    PAYG Withholding

    1051667733538

    Status of the worker

    1051667867493

    Water facilities

    1051668058845

    Work related self-education expenses

    1051668105109

    GST and medical aids and appliances

    1051668146499

    Am I in business?

    1051668159643

    Legal expenses

    1051668305965

    Commissioner's discretion on non-commercial losses

    1051668312851

    Expenses incurred - rental property - before genuinely available for rent

    1051668412552

    Wine equalisation tax - product classification

    1051668529590

    Capital gains tax - small business concessions

    1051668755136

    Capital gains tax - deceased estate

    1051668878905

    CGT two year extension

    1051668947892

    Income tax - assessable income

    1051669027168

    Sale of a property by statutory trustees

    1051669091044

    Exemption from income tax as a not for profit organisation

    1051669253379

    CGT small business retirement exemption - basic conditions

    1051669289513

    Australian income tax obligations of SubCo

    1051669319645

    The exercise of the Commissioners discretion to extend the two year time limit for capital gains taxation and deceased estate

    1051669715278

    Small Business CGT Rollover Concession

    1051669784191

    Goods and services tax and importation of precious metals

    1051669800703

    Income tax - deceased estate

    1051669931432

    Accommodation expenses

    1051669951423

    Personal services income - Income from a business structure

    1051669978895

    Income tax exempt - public ancillary fund

    1051670016793

    Early Stage Innovation Company

    1051670090460

    Capital gains tax - deceased estate - partial main residence exemption

    1051670107726

    Goods and services tax (GST) and the supply of Asian language courses

    1051670200715

    GST and sale of goods under the incoterm free on board

    1051670396363

    Supply of accommodation

    1051670440095

    Assessable income

    1051670501142

    Income tax exemption

    1051670536750

    Self-education expenses - hot air balloon training

    1051670687558

    GST and a supply of training courses

    1051670782014

    Residency

    1051670783380

    Residency

    1051670784185

    Assessable income

    1051670893161

    Early stage innovation company

    1051670902910

    Assessable income

    1051670988609

    Commissioner's discretion

    1051671185704

    Early stage innovation company eligibility

    1051671359686

    Assessable income

    1051671380932

    Assessable income

    1051671512881

    The continuity of ownership test

    1051671623561

    Capital gains tax - deceased estate - 2 year discretion

    1051671678384

    Replacement asset period

    1051671720896

    Income tax - deductions - legal expenses

    1051671967622

    Rental deductions - holding costs - no rental income

    1051672047901

    Sovereign immunity

    1051672064795

    Residency

    1051672079718

    Rental expenses

    1051672341915

    Control test - aggregated turnover

    1051672648577

    Foreign income tax offset

    1051672681334

    Fixed entitlement discretion

    1051672699989

    Accelerated depreciation measures

    1051672747395

    In-specie contribution and capital gains tax exemptions

    1051672753291

    Fixed interests

    1051672778550

    Fixed entitlement discretion

    1051672865156

    The assessability of a grant

    1051672999491

    Self-education expenses

    1051673018022

    Trust fixed entitlements and scrip for scrip rollover relief

    1051673032528

    Residency for tax purposes

    1051673105686

    Commissioner's discretion

    1051673274057

    Residency

    1051673297518

    Assessable income

    1051673306036

    Work related self-education expenses

    1051673612759

    Section 8-1 deductibility

    1051673704136

    Goods and services tax and the supply of accommodation at a unit park

    1051673725279

    Self-education expenses

    1051673727655

    Derivation of professional work in progress amounts

    1051673728794

    Non-concessional contributions arising from structured settlements

    1051673739588

    Derivation of professional work in progress amounts

    1051673744494

    Derivation of professional work in progress amounts

    1051673809225

    Commissioner's discretion and affiliates

    1051674125895

    Self-education expenses - MBA

    1051674302327

    Goods and services tax and creditable acquisitions

    1051674357760

    GST on the supply of a frozen product

    1051674380236

    Capital gains tax - replacement asset extension of time

    1051674437545

    Superannuation death benefits

    1051674611065

    Capital gains tax - subdivision - mere realisation

    1051674683718

    Small business capital gains tax concessions

    1051674967760

    Division 293 of the Income Tax Assessment Act 1997 (ITAA 1997)

    1051675370832

    Payments for shares - special dividend - dividend - return of capital

    1051675627105

    Income tax - small business concessions - extension of time

    1051675642922

    Self-education expenses

    1051676048971

    Commissioners discretion under subsection 328-125(6) in relation to the control test for aggregated turnover

    1051676078964

    Subdivision of land

    1051676316283

    Goods and services tax (GST) and calculation of GST turnover

    1051676532278

    Lump sum compensation payment

    1051676807127

    Carrying on a business of letting rental properties

    1051676824693

    GST and supply of a going concern

    1051676828442

    Capital gains tax - active asset

    1051676895830

    Lump sum payment from a foreign pension fund

    1051676912776

    GST and electronic distribution platform

    1051676944830

    Assessable income

    1051676949195

    Self-education expenses

    1051677033494

    Work related car expenses under logbook method

    1051677097670

    Trust - section 99 and small business CGT concessions

    1051677141828

    Division of rental property net income/losses between co-owners

    1051677354809

    Residency

    1051677550725

    Assessable income

    1051677580883

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

    1051677586287

    Rental deductions - interest

    1051677948985

    Income tax - transfer of accrued leave entitlements

    1051678224700

    Self-education expenses

    1051678421434

    Capital gains tax

    1051678525075

    Subdivision 124B - replacement asset roll-over relief

    1051679048035

    Replacement asset period

    1051679536665

    Income tax - capital gains - small business 15-year exemption

    1051679895994

    Deductions for interest on loan where the loan was used purchase investment shares

    1051679942943

    Exemption from withholding tax for superannuation funds for foreign residents

    1051679961522

    Early stage innovation company

    1051680083593

    GST and supplies made to a public hospital

    1051680249804

    Early stage innovation company status

    1051680387065

    Rental deductions - interest

    1051680910159

    Property subdivision

    1051680943138

    Capital gains tax - deceased estates

    1051680949623

    Residency - departing Australia

    1051681061620

    Section 99A - Commissioner's discretion

    1051681564075

    Small business concessions

    1051681688941

    Commissioner's discretion on non-commercial losses

    1051681958931

    Withholding tax

    1051682073502

    Deceased estate two year discretion

    1051682162117

    Absolute entitlement - capital gains tax

    1051682332873

    Residency of Australia for taxation purposes

    1051683086023

    Restructure - dividend stripping and general anti-avoidance

    1051683787316

    Connected entity

    1051683963390

    Medicare levy surcharge - overseas insurer

    1051684234189

    Goods and services tax (GST) and the payment of a rebate to a student as an incentive to purchasing a course from a third party

    1051684311832

    Capital gains tax - deceased estate - disposal of main residence

    1051684390968

    Non-commercial losses - income requirement

    1051684443233

    Disposal of shares in an entity

    1051684659106

    Non-commercial losses

    1051684943465

    Rental interest expenses

    1051684949492

    Whether an entity is a base rate entity during its non-membership period prior to joining a consolidated group

    1051685020654

    Employee share scheme

    1051685032392

    Small business concessions - compulsory acquisition

    1051685191901

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

    1051685211742

    Am I a temporary resident?

    1051685298265

    Am I a temporary resident?

    1051685347661

    Work related expenses

    1051685439668

    CGT - (deceased estates)

    1051685637080

    Family trust election and interposed entity election

    1051685994459

    Assessability of the overseas internet business income

    1051686110795

    Deductibility of legal expenses incurred

    1051686787649

    Rental interest expenses

    1051686815291

    Rental interest expenses

    1051687027497

    Gifts

    1051687263064

    Two year discretion and rental income of a deceased estate

    1051687266005

    Work related expenses (accommodation)

    1051687414810

    Australian pension

    1051691720272

    Am I in business - option trading - income v capital

    1051697194969

    Gifts

    1051697671292

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

    1051698124352

    CGT - Small business concessions

    1051698178825

    Capital gains tax

    1051698374689

    Rental deductions - annual subscription fees for rental mentoring program

    1051698376474

    Rental deductions - annual subscription fees for rental mentoring program

    1051698478717

    Deductibility of legal fees

    1051698678099

    Early Stage Innovation Company - Eligibility Renewal

    1051698810284

    Rental property deductions

    1051699073938

    Assessability of income received from a home stay arrangement

    2935012683585

    Compensation

    2935012683598

    Compensation - potentially inappropriate advice - interest - assessable recoupment - additional capital proceeds

    4110075379275

    Subdivision 122-A of the ITAA 1997 capital gain or loss roll-over relief ('a disposal case')

    4110076928667

    Income tax exemption

    4110078855854

    GST and sale of residential vacant land

    4120082643866

    Australian pension

    4130067343810

    Income tax - Deductions - Business and professional expenses - Borrowing expenses

    4140079538038

    Income Tax: Usual place of residence - zone rebate for residents of isolated areas

    4140081772551

    Work-related preventative health care

    5010060091318

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

    5010061614384

    Compensation

    5010062000175

    Capital Gains Tax and majority underlying ownership interest

    5010062626000

    Employee share scheme

    5010062650826

    FBT and provision of rent-free accommodation by company to director

    5010062865209

    Employee Share Scheme

    5010063124983

    Capital Gains Tax

    5010063333884

    Subject: FBT employer sponsored visa and payment of SAF Levy

    5010064212388

    Legal expenses

    5010064442851

    CGT - small business concessions - deceased estate - extension of time

    5010064978496

    In-house property fringe benefits and in-house residual fringe benefits

    5010065314807

    GST and supply of rent roll as a going concern

    5010065973440

    GST and sale of residential vacant land

    5010066012322

    GST and sale of vacant residential lots

    5010066060800

    GST and sale of residential premises

    5010066169173

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

    5010066296417

    Deductions for rental property prepaid expenses

    5010066382809

    Rental property deductions

    5010066592810

    Residency for tax purposes - departing Australia

    5010066771413

    Rental property expenses

    5010067072659

    Adoption of foreign income year basis for returning foreign income

    5010067241812

    Adoption of foreign income year basis for returning foreign income

    5010067357159

    Repairs to rental property water damage

    5010067848048

    Residency

    7915134379080

    Provision of exempt benefits under section 57 of the Fringe Benefits Tax Assessment Act 1986

      Last modified: 24 Sep 2020QC 27160