|
File ID |
File Title |
|---|---|
|
1052153405348 |
GST and importation of jewellery |
|
1052165893934 |
Status of the worker – superannuation guarantee |
|
1052168257461 |
CGT – small business concessions |
|
1052168292740 |
FBT – company car |
|
1052172847391 |
Active asset |
|
1052172948248 |
Double tax treaty |
|
1052174102639 |
Withholding tax – dividends – double tax convention |
|
1052176148526 |
CGT and GST – property development |
|
1052178102924 |
CGT – exempt income |
|
1052179497566 |
Status of employee |
|
1052179760815 |
Work related expense – vehicle hire purchase |
|
1052180119824 |
Small business restructure roll-over |
|
1052181203743 |
Allowable deductions and non-cash business benefits |
|
1052181656484 |
Pre-CGT asset |
|
1052181736892 |
Gifts |
|
1052181820824 |
Commissioner's discretion – deceased estate |
|
1052182921431 |
Trust – vested and indefeasible interest |
|
1052183004371 |
CGT – implications of loan arrangements |
|
1052183249474 |
CGT – small business concession |
|
1052184611996 |
The application of sections 102-5, 102-10 and 121-20 of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936 to the disposal of assets. |
|
1052184873169 |
CGT – main residence discount |
|
1052185042339 |
GST – sale of real property |
|
1052185208715 |
Exempt income |
|
1052185328861 |
The application of sections 102-5, 102-10 and 121-20 of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936 to the disposal of assets. |
|
1052185335439 |
Employee share scheme |
|
1052185605490 |
CGT event A1 |
|
1052186769991 |
GST and export of goods |
|
1052186869981 |
Rental property expenses – deductibility of loan interest |
|
1052187419074 |
Deductions – rental expenses |
|
1052187631661 |
Pre CGT asset |
|
1052188057903 |
GST and the sale of real property |
|
1052188142194 |
GST and supply of a going concern |
|
1052188162718 |
CGT – contract of sale |
|
1052188242324 |
CGT – cost base |
|
1052188330303 |
Legal and equitable interest in property |
|
1052188352650 |
CGT – fixed trusts |
|
1052188429369 |
Commissioner's discretion – deceased estate |
|
1052188608219 |
CGT – gifts |
|
1052188608264 |
CGT – gifts |
|
1052189138516 |
Rental deductions |
|
1052189187659 |
CGT – main residence exemption |
|
1052189271269 |
GST – assessable income |
|
1052189290864 |
CGT consequences for satisfying an unpaid present entitlement by converting it into a loan |
|
1052189377322 |
CGT – active asset |
|
1052189390049 |
GST and supply of a going concern |
|
1052189440659 |
Deductions work related |
|
1052189465690 |
CGT – redeeming units in a unit trust result |
|
1052189674533 |
Work related expenses |
|
1052189721040 |
Foreign income exemption |
|
1052189760818 |
Accessibility of foreign compensation payments |
|
1052190238334 |
CGT – 15 year exemption |
|
1052190297502 |
CGT – deceased estates |
|
1052190412812 |
Rental income |
|
1052190496758 |
Assessable income – cryptocurrency |
|
1052190573881 |
CGT – ownership disposal |
|
1052190852669 |
CGT – market value substitution |
|
1052190995990 |
Extension of time to replace a CGT asset destroyed by fire |
|
1052094912775 |
Superannuation – ordinary time earnings |
|
1052137784535 |
GST and the sale of real property |
|
1052137808563 |
GST – sale of real property |
|
1052152060521 |
Commissioner's discretion – deceased estate |
|
1052156185058 |
Hybrid partnership |
|
1052164101873 |
Priority offer of affordable accommodation and provision of affordable accommodation |
|
1052166907828 |
Deceased estate – main residence |
|
1052173165285 |
Superannuation death benefit – interdependency |
|
1052174121234 |
CGT – deceased estates |
|
1052175295302 |
Commissioner's discretion – section 99A |
|
1052176767707 |
Applicable fund earnings |
|
1052177860290 |
Pre-CGT asset |
|
1052178957890 |
CGT – consequence of an assignment |
|
1052179842790 |
Legal fees – deductions |
|
1052180324603 |
Commissioner's discretion – deceased estate |
|
1052180358143 |
CGT asset – cryptocurrency |
|
1052180483192 |
Basis of returning foreign income |
|
1052180540250 |
Residency |
|
1052180606464 |
GST – taxable supply |
|
1052181061772 |
Superannuation guarantee obligations |
|
1052182228551 |
GST – supply of medical services by a non-resident in Australia |
|
1052182289358 |
Deductions – legal expenses |
|
1052182504661 |
CGT – exemptions |
|
1052182646931 |
Rental property deductions |
|
1052182833254 |
Commissioner's discretion – extension |
|
1052183252660 |
Rental deductions |
|
1052183263681 |
Applicable fund earnings |
|
1052183411061 |
Employee share scheme |
|
1052183527220 |
Assessable income – residential rental property |
|
1052183616111 |
Employee share scheme |
|
1052184236873 |
Deductions – repairs |
|
1052184267038 |
Income tax and CGT implications of loan arrangements |
|
1052184323453 |
Income tax and CGT implications of loan arrangements |
|
1052184512909 |
Temporary full expensing |
|
1052184632188 |
CGT – deceased estate |
|
1052184700514 |
Refund of excess GST |
|
1052184795273 |
Taxation of subdivided proceeds from land sales and transfers |
|
1052184845507 |
GST and fund-raising events |
|
1052184987773 |
GST and supply of property |
|
1052185022426 |
Commissioner's discretion – deceased estate |
|
1052185402804 |
Rental property expenses |
|
1052186421403 |
Self education expenses |
|
1052186532112 |
GST – taxable supply |
|
1052186539142 |
Extension of time to acquire CGT replacement asset |
|
1052186862295 |
GST – sale of vacant land |
|
1052187124478 |
Residency |
|
1052187197893 |
Work-related self-education expenses |
|
1052187390674 |
GST – settlement |
|
1052187695701 |
CGT – replacement rollover – liquidation |
|
1052187718327 |
GST and the sale of land |
|
1052187743237 |
CGT – small business concessions |
|
1052187836555 |
CGT – property |
|
1052187855150 |
CGT – disposal of an asset |
|
1052187886146 |
CGT – property development |
|
1052187946261 |
Property subdivision |
|
1052188331046 |
Rental property – deduction |
|
1052188375822 |
CGT – main residence exemption |
|
1052188544527 |
GST – sale of farmland |
|
1052188564076 |
GST and appropriations relating to the sale of real property |
|
1052188606573 |
GST – input taxed supply |
|
1052188650533 |
GST – car limit |
|
1052188920896 |
GST – property |
|
1052189451547 |
Trusts – absolute entitlement – non-resident beneficiary |
|
1052097373972 |
CGT event D1 upon a court order |
|
1052121434766 |
Assessable income – section 99B |
|
1052159483699 |
CGT – subdivision – sale of property |
|
1052164954983 |
Work related deductions |
|
1052167931135 |
Self-education expenses |
|
1052168021565 |
GST classification of fruit nuggets and sticks |
|
1052171601668 |
Deduction for reimbursement of lease grant fee |
|
1052174098616 |
Fixed unit trust |
|
1052174376719 |
Early-stage innovation |
|
1052176498385 |
GST – subdivision income tax |
|
1052176867391 |
CGT – small business – 15-year exemption |
|
1052178281368 |
Withholding tax foreign superannuation |
|
1052179264429 |
Bank interest |
|
1052180354229 |
Income tax – capital allowances – primary production capital expenditure |
|
1052181768138 |
Commissioner's discretion – deceased estate |
|
1052182306301 |
Commissioner's discretion – extension of time |
|
1052182504158 |
GST – medical services |
|
1052182576489 |
Commissioner's discretion – trust estate |
|
1052182914194 |
Rental property deductions – genuinely available to rent |
|
1052183240399 |
Commissioner's discretion – deceased estate |
|
1052183315362 |
Income tax expenses. |
|
1052183365193 |
Dividend withholding tax |
|
1052183421112 |
CGT – small business concessions |
|
1052184081405 |
Deductions – interest expenses after sale of investment asset |
|
1052184262228 |
Residency |
|
1052184441847 |
CGT – deceased estate |
|
1052184459781 |
Commissioner's discretion – extension of time |
|
1052184516878 |
Self-education expenses |
|
1052184591100 |
CGT – main residence exemption |
|
1052185098428 |
Taxable supply – sale of property |
|
1052186017978 |
Deductions – work related expenses |
|
1052127494311 |
Fixed trust – qualified persons |
|
1052137005200 |
Bank compensation payment |
|
1052137668072 |
Commissioner's discretion – non-commercial losses |
|
1052168579671 |
CGT – deceased estate |
|
1052169381297 |
Trust income for minors – excepted person |
|
1052170055486 |
GST – residential property |
|
1052170543061 |
Demerger relief |
|
1052170825575 |
Business or hobby – sports coach |
|
1052171876754 |
Sale of deceased estate vacant land |
|
1052172763410 |
Company – logbook requirement |
|
1052173232890 |
Excepted person – minor |
|
1052174066672 |
Retained cost base assets |
|
1052174097895 |
Deduction of expenses |
|
1052174122568 |
Capital gains tax |
|
1052174123321 |
Residency |
|
1052174385367 |
CGT – small business rollover |
|
1052175697248 |
Residency |
|
1052175815028 |
Assessable income – employment termination payment |
|
1052175968679 |
Income tax |
|
1052176077071 |
Rental deductions – repairs |
|
1052176313592 |
Travel expenses |
|
1052176473013 |
Deduction – repairs |
|
1052176752693 |
Foreign life policy and foreign investment bond |
|
1052176995998 |
Beneficial ownership |
|
1052177177838 |
Assessable income |
|
1052177179003 |
Legal expenses |
|
1052177790595 |
CGT – main residence exemption |
|
1052178107870 |
Eligible investment business |
|
1052178256312 |
Withholding tax foreign superannuation |
|
1052178395216 |
CGT – deceased estate |
|
1052178549785 |
Commissioner's discretion – deceased estate |
|
1052178569490 |
CGT – small business exemption |
|
1052178807144 |
Assessable income |
|
1052178856063 |
Income tax exemption |
|
1052178945532 |
Early stage innovation company |
|
1052179008316 |
Early stage innovation company – eligibility renewal |
|
1052179104693 |
GST – sale of property |
|
1052179133229 |
Principle of mutuality |
|
1052179149823 |
Commissioner's discretion – deceased estate |
|
1052179188266 |
Deductions – legal expenses |
|
1052179744079 |
Commissioner discretion – extension of time |
|
1052180000306 |
CGT – deceased estate |
|
1052180089721 |
CGT – extension of time. |
|
1052180127940 |
GST and supply of other health services |
|
1052180295983 |
Residency for taxation purposes |
|
1052180305686 |
Commissioner's discretion – deceased estate |
|
1052180310034 |
GST – supplies of meal preparation and delivery services |
|
1052180384072 |
CGT – compulsory acquisition rollover |
|
1052180596381 |
Superannuation death benefit – interdependency |
|
1052180614879 |
CGT – assets held as executor |
|
1052180646491 |
CGT – small business concessions |
|
1052180657889 |
Residency |
|
1052180663743 |
GST – compulsory acquisition of property |
|
1052180724238 |
Excepted trust income |
|
1052180744972 |
Excepted trust income |
|
1052180874202 |
Residency |
|
1052180887836 |
Rental deductions – repairs |
|
1052181048815 |
Excepted person |
|
1052181054873 |
GST – commercial residential premises |
|
1052181215585 |
Commissioner discretion – deceased estate |
|
1052181479783 |
Residency |
|
1052181691198 |
Commissioner's discretion – deceased estate |
|
1052182086593 |
Assessable income |
|
1052182119179 |
CGT – small business concession |
|
5010094455591 |
Commissioner's discretion – lead time |
|
1051967573094 |
Employee share scheme |
|
1051967575529 |
CGT – employee share scheme |
|
1052122835736 |
Assessable income |
|
1052152418803 |
Assessable income – trailing commissions |
|
1052157077975 |
Work-related self-education expenses |
|
1052164377008 |
Assessable income – life assurance policy |
|
1052165555355 |
CGT – legal and beneficial ownership |
|
1052166193680 |
Extension of time to acquire CGT replacement asset |
|
1052166662839 |
Foreign income |
|
1052167510561 |
FBT – redemption of value pre-loaded onto benefits card for in-house goods |
|
1052169071176 |
Compulsory acquisition |
|
1052170491393 |
Foreign income – international organisation |
|
1052170564013 |
Income – workcover |
|
1052171586364 |
Division 149 – majority underlying interests |
|
1052171804994 |
Revenue account treatment |
|
1052172853797 |
Deductions – legal expenses |
|
1052173380582 |
CGT – deceased estate |
|
1052173425695 |
Assessable income |
|
1052173426825 |
Self-education expenses |
|
1052173599227 |
Superannuation member benefit or death benefit |
|
1052173965896 |
CGT – main residence exemption – trust |
|
1052174010343 |
Trailing commissions – loan book – profit emerging basis |
|
1052174349634 |
Taxation treatment of compensation payments |
|
1052174374002 |
Am I in business – share trader |
|
1052174580748 |
Residency – main residence CGT exemption |
|
1052174605406 |
Deceased estate – passing of dwelling under the will |
|
1052174989903 |
Rental deductions – repairs |
|
1052175229602 |
Supply of marketing and sales facilitation services to a non-resident entity |
|
1052175373227 |
GST and sale of a capital asset |
|
1052175379741 |
Tax non-resident of Australia |
|
1052175573161 |
Income tax exempt – state and/or territory body |
|
1052175690432 |
Work related expenses – transporting bulky tools |
|
1052175804325 |
CGT – legal vs beneficial ownership |
|
1052176209975 |
Commissioner's discretion – deceased estate |
|
1052176501392 |
Assessable income – employment termination payment |
|
1052177031082 |
Commissioner's discretion – deceased estate |
|
1052177194635 |
GST – residential premises |
|
1052177533992 |
GST and donations |
|
1052177602269 |
Deductions – legal expenses |
|
1052177663868 |
Division 7A |
|
1052177709023 |
Commissioner's discretion – non-commercial business losses |
|
1052177784248 |
CGT – main residence exemption |
|
1052177822892 |
GST – exported marketing consulting services |
|
1052177957601 |
Superannuation guarantee obligations |
|
1052177967583 |
Exemption from withholding tax for superannuation fund for foreign residents |
|
1052178008218 |
CGT – trust variations |
|
1052178694861 |
CGT – main residence exemption - becoming an Australian resident |
|
1052178733616 |
CGT – disposal – rollover – destroyed assets |
|
1052179294321 |
General deductions – capital vs revenue expenditure |
|
1052179463026 |
Foreign sourced income |
|
1052179593765 |
CGT – small business concessions |
|
1052179796591 |
CGT – extension of time. |
|
1052179876470 |
Deduction – self-education expenses |
|
1052180127531 |
Deductions – investment related expenses |
|
1052180379575 |
GST – education courses |
|
1052075441515 |
CGT – cost base |
|
1052083034391 |
CGT – main residence exemption |
|
1052108131848 |
Employee share scheme |
|
1052108216491 |
Employee share trust |
|
1052155628754 |
PAYG withholding – payments to umpires |
|
1052161795853 |
Superannuation death benefit – interdependency relationship |
|
1052163436204 |
CGT – main residence exemption |
|
1052163915682 |
Am I in business isolated transactions capital gains share trading |
|
1052167725499 |
FBT – in-house property fringe benefits |
|
1052168328007 |
Eligible termination payment – settlement agreement |
|
1052168510523 |
CGT – deceased estate |
|
1052169004613 |
Supplies to non-residents |
|
1052169741717 |
CGT – small business concessions |
|
1052170827464 |
Deceased estate – multiple properties |
|
1052172295566 |
CGT events – rollovers |
|
1052172625642 |
Commissioner's discretion – deceased estate |
|
1052172708046 |
Capital return |
|
1052172906140 |
CGT – beneficial ownership |
|
1052172975323 |
Work related expenses – non-digital wristwatch |
|
1052173077511 |
CGT main residence exemption |
|
1052173121590 |
Employee share scheme – deferred taxing point |
|
1052173150548 |
Commissioner's discretion – deceased estate |
|
1052173230258 |
Lease |
|
1052173458947 |
CGT main residence exemption |
|
1052173581065 |
Deceased estate – 2-year discretion |
|
1052173661960 |
CGT – A1 disposal |
|
1052173815468 |
CGT – main residence exemption |
|
1052173872750 |
Deductions – black hole expenditure |
|
1052174166328 |
Tax offset – remote zone rebate |
|
1052174374482 |
Commissioner's discretion – special circumstances |
|
1052174541483 |
Car limit |
|
1052174656298 |
Commissioner's discretion – deceased estate |
|
1052174981298 |
CGT – returns |
|
1052174999567 |
CGT – rollover relief |
|
1052175093173 |
Commissioner's discretion – deceased estate |
|
1052175351743 |
Self-education expenses |
|
1052175542331 |
GST and supply of services to a non-resident |
|
1052175672249 |
Assessable income – gifts and voluntary payment |
|
1052175745787 |
CGT – goodwill |
|
1052176126951 |
CGT replacement assets – extension of time |
|
1052176602794 |
Eligible termination payment – settlement payment |
|
1052176613124 |
Commissioner's discretion – deceased estate |
|
1052176857922 |
Self education expenses |
|
1052177228376 |
Foreign superannuation fund |
|
1052083458373 |
Superannuation guarantee – status of the worker |
|
1052121287701 |
Residency and GST |
|
1052152114737 |
Religious practitioner and exempt fringe benefits |
|
1052160750132 |
Status of the worker |
|
1052160757646 |
Fringe benefits tax |
|
1052161710352 |
GST and supplies made by a non-resident |
|
1052162005098 |
GST registration and crypto asset trading |
|
1052162005605 |
Commissioner's discretion – section 99A |
|
1052162365002 |
GST and supply of raw cacao |
|
1052162384227 |
Minor benefits exemption |
|
1052162946778 |
Superannuation member benefit |
|
1052164741220 |
CGT – choice to apply small business retirement exemption |
|
1052164957797 |
Assessable income |
|
1052166107866 |
Employee share scheme |
|
1052166107957 |
Commissioner's discretion – deceased estate |
|
1052166338923 |
CGT – trustee for sale |
|
1052167760421 |
Life insurance |
|
1052168779888 |
Legal v beneficial ownership |
|
1052169011116 |
Proposed return of capital |
|
1052169075149 |
CGT – active asset test |
|
1052169328465 |
CGT – main residence exemption |
|
1052169618751 |
CGT – deceased estates - small business concessions |
|
1052169985304 |
Streaming of franked distributions |
|
1052170097617 |
GST – short term accommodation |
|
1052170485471 |
Work-related home office expenses |
|
1052170677380 |
Business and community sport flood recovery grant |
|
1052170804474 |
Tax offsets |
|
1052170945923 |
Tax integrity measures |
|
1052170957950 |
Residency and section 99B |
|
1052171437351 |
CGT – legal v beneficial ownership |
|
1052171939881 |
Commissioner's discretion – deceased estate |
|
1052172045284 |
Early stage innovation company |
|
1052172333876 |
Decline in value – temporary full expensing |
|
1052172334019 |
Residency of Australia for taxation purposes |
|
1052172334379 |
Commissioner's discretion – section 99A(2) |
|
1052172349107 |
GST – subdivided land |
|
1052172402594 |
Deductions – vacant land |
|
1052172528333 |
Goodwill |
|
1052172630467 |
CGT – property disposal |
|
1052172666325 |
Remote area housing benefits |
|
1052172847453 |
Residency |
|
1052173044561 |
Self-education expenses |
|
1052173163461 |
CGT – subdivision |
|
1052173215775 |
Share buy-back |
|
1052173400667 |
Assessable income |
|
1052173744799 |
CGT – trading stock and small business concession |
|
1052173934420 |
Commissioner's discretion – deceased estate |
|
1052174024483 |
Capital loss on cryptocurrency transactions |
|
1052174076749 |
Trusts – deceased estates – beneficiary |
|
1052174124486 |
Foreign resident share trading |
|
1052174142124 |
Exemption from income tax |
|
1052145637416 |
Business purchase loss – scam |
|
1052147164094 |
PAYG withholding |
|
1052148451418 |
Work related expenses |
|
1052149415578 |
Income derived from an international organisation |
|
1052152376900 |
Grant monies from a state government funding initiative |
|
1052154846436 |
Application of section 254 to court appointed receivers |
|
1052159488561 |
Residency |
|
1052160901871 |
Commissioner's discretion – fixed interests |
|
1052161476022 |
Commissioner's discretion – special circumstances – non-commercial |
|
1052161529751 |
Interest deductions |
|
1052161550594 |
Commissioner's discretion – deceased estate |
|
1052162960323 |
Rental deductions |
|
1052164226424 |
Assessable income |
|
1052164523911 |
Residency |
|
1052165803618 |
Assessable income – foreign resident |
|
1052166007045 |
GST and government projects |
|
1052166204279 |
Assessable income |
|
1052166273374 |
FBT – second hand vehicles |
|
1052167079536 |
Subdivision of property |
|
1052167354052 |
Deductions – work related expenses |
|
1052167511717 |
Capital gains tax |
|
1052167722958 |
Commissioner's discretion – deceased estate |
|
1052167752149 |
Commissioner's discretion – deceased estate |
|
1052167925875 |
Assessable income |
|
1052167925911 |
Self education expenses |
|
1052168527000 |
CGT – deceased estates |
|
1052168555675 |
Commissioner's discretion – deceased estate |
|
1052168717153 |
Residency |
|
1052169065816 |
CGT – small business concessions |
|
1052169080526 |
CGT – trust resettlement |
|
1052169146165 |
Deductions – occupancy expenses |
|
1052169156092 |
Deductions – legal expenses |
|
1052169206128 |
CGT – trust resettlement |
|
1052169227092 |
CGT – deceased estate |
|
1052169670093 |
Commissioner's discretion – deceased estate |
|
1052169793122 |
CGT – biodiversity credits |
|
1052169937595 |
Deductions – self-education expenses |
|
1052170143569 |
Capital v revenue receipt on sale of a property |
|
1052170155083 |
Insurance settlements and decreasing adjustments |
|
1052170164446 |
CGT – deceased estate |
|
1052170206089 |
Depreciation |
|
1052170303781 |
Residency |
|
1052170321932 |
Residency – foreign income |
|
1052170393263 |
Non-commercial losses – special circumstances |
|
1052170396311 |
Withholding taxes |
|
1052170509201 |
Work related expenses – legal expenses |
|
1052170709918 |
Commissioner's discretion – deceased estate |
|
1052170734844 |
Genuine redundancy payment |
|
1052171003546 |
GST – property |
|
1052171016836 |
Commissioner's discretion – deceased estate |
|
1052171076383 |
Work related deductions |
|
1052171264576 |
Non-commercial losses – special circumstances |
|
1052171270901 |
CGT – disposal – biodiversity credits |
|
1052171363625 |
Commissioner's discretion under subsection 109Y(2) |
|
1052171374964 |
Deductions – rental expenses |
|
1052171417886 |
CGT – shares |
|
1052171435280 |
Rental income |
|
1052171522013 |
Assessable income – rental property – insurance payment – recoupment |
|
1052171550815 |
Commissioner's discretion – deceased estate |
|
1052171892363 |
Deductions – legal expenses |
|
1052171897082 |
CGT – cancellation of shares |
|
1052171946326 |
CGT – main residence – absence choice |
|
1052172031433 |
Residency |
|
1052172161867 |
Early stage innovation company |
|
1052136989363 |
Business loss |
|
1052143645229 |
Employee share scheme |
|
1052147254657 |
PAYG withholding |
|
1052152735761 |
Early stage innovation company eligibility |
|
1052159281853 |
Legal expenses |
|
1052160226126 |
Deceased estate – discretion |
|
1052160316718 |
Entitlement to a tax deduction as a result of a fraud |
|
1052160337971 |
CGT – timing of event |
|
1052160924754 |
CGT – deceased estates |
|
1052162346994 |
Residency |
|
1052162670699 |
GST and property |
|
1052162721046 |
Lump sum payment and Medicare levy surcharge |
|
1052163149128 |
Occupation specific matters |
|
1052164180756 |
Withholding tax – foreign superannuation fund for foreign residents |
|
1052164399280 |
Replacement asset roll-over – compulsorily acquired |
|
1052164655601 |
Residency |
|
1052164776916 |
Commissioner's discretion – deceased estate |
|
1052164798312 |
Commissioner's discretion – deceased estate |
|
1052165220326 |
Employment termination payment |
|
1052165224919 |
CGT – legal vs beneficial ownership |
|
1052165362365 |
Early stage innovation company |
|
1052165486075 |
Non-commercial business losses |
|
1052165749273 |
Tax deductible gifts |
|
1052165976838 |
GST – residential premises |
|
1052166043187 |
GST – car |
|
1052166044817 |
Employee share schemes |
|
1052166045732 |
CGT – legal and beneficial ownership |
|
1052166065343 |
CGT – beneficial ownership |
|
1052166080222 |
Deceased estate – passing of dwelling under the will |
|
1052166281809 |
Foreign super fund – withholding tax |
|
1052166386518 |
Capital gains tax |
|
1052166901908 |
CGT – compensation |
|
1052166929344 |
CGT – active asset test |
|
1052167050593 |
Rental income |
|
1052167071587 |
CGT – trust vesting |
|
1052167367264 |
Rental income – legal vs beneficial ownership |
|
1052167644773 |
Commissioner's discretion – employee share option plan |
|
1052167650575 |
CGT – acquisition of replacement asset – extension of time – Commissioner's discretion |
|
1052167967415 |
Assessable business income |
|
1052168094980 |
Commissioner's discretion – deceased estate |
|
1052168163968 |
Commissioner's discretion – deceased estate |
|
1052168506425 |
CGT – replacement asset |
|
1052168825074 |
Commissioner's discretion – deceased estate |
|
1052168840648 |
Residency |
|
1052168857609 |
Commissioner's discretion – deceased estate |
|
1052169341835 |
Commissioner's discretion – deceased estate |
|
1052169497203 |
Exemption from income tax – encouragement of sports |
|
5010095012645 |
Commissioner's discretion – extension of time |
|
1052044277250 |
Dividend and interest withholding tax |
|
1052044282786 |
Dividend and interest withholding tax |
|
1052045303540 |
Dividend and interest withholding tax |
|
1052141503906 |
CGT – deceased estate |
|
1052145062831 |
GST and supply of syrup |
|
1052151009064 |
Capital raising |
|
1052151503610 |
Non-resident trust – life assurance bonds |
|
1052152444576 |
CGT – deceased estates – shares |
|
1052153249764 |
CGT small business roll-over – extension of time to acquire replacement asset |
|
1052153314480 |
Temporary residents and foreign income |
|
1052153727090 |
Small business concessions – active asset test |
|
1052154330957 |
Non-commercial losses – lead time |
|
1052154551707 |
Non-commercial losses – lead time |
|
1052158937858 |
Commissioner's discretion to allow an extension to the two-year time limit |
|
1052159834230 |
Return of capital |
|
1052160369577 |
CGT – main residence exemption |
|
1052160497476 |
GST – retirement villages |
|
1052161692517 |
CGT – active asset test |
|
1052161696444 |
CGT – active asset test |
|
1052162388378 |
Self-education |
|
1052162455152 |
Deductions – zone tax offset and work related expenses |
|
1052162708121 |
Investment manager regime |
|
1052162760856 |
Return of capital |
|
1052163042517 |
Employee share schemes – reporting obligations |
|
1052163363740 |
Lump sum – compensation |
|
1052163481254 |
GST – supply |
|
1052163582698 |
CGT – small business restructure rollover |
|
1052163638446 |
Commissioner's discretion – control |
|
1052163669523 |
GST – financial assistance payment; income tax and whether payment is a 'gift' |
|
1052163822442 |
Residency |
|
1052164067289 |
Income tax exemption |
|
1052164067825 |
Withholding tax – exemptions – superannuation for foreign residents |
|
1052164092206 |
Rental deductions |
|
1052164359659 |
GST – other health services |
|
1052164421110 |
CGT – compensation |
|
1052164725562 |
Deduction under section 40-880 |
|
1052164732643 |
Early stage innovation company eligibility |
|
1052164764343 |
Residency |
|
1052164976227 |
Assessable income |
|
1052165002939 |
Am I in business of renting caravans? |
|
1052165017374 |
GST and the sale of subdivided farmland |
|
1052165054948 |
Commissioner's discretion – deceased estate |
|
1052165115962 |
Personal services income |
|
1052165245367 |
CGT – beneficial ownership |
|
1052165261905 |
Residency |
|
1052165296568 |
CGT – main residence exemption |
|
1052165299450 |
CGT rollover |
|
1052165317584 |
Self-education expenses |
|
1052165437312 |
Am I in business of caravan renting? |
|
1052165464591 |
Deductions – repairs |
|
1052165471627 |
CGT – replacement asset roll-over |
|
1052165650006 |
GST – property |
|
1052165852488 |
Residency |
|
1052165860968 |
Assessable income – research activities |
|
1052165886551 |
Commissioner's discretion – deceased estate |
|
1052166068699 |
Employee share schemes |
|
1052166251543 |
CGT – Commissioner's discretion – two-year extension |
|
1052166807536 |
Rental deductions |
|
1052167081018 |
Rental income |
|
7910159674212 |
Margin scheme eligibility on future sales of property |
|
1052023777424 |
CGT – employee share schemes |
|
1052044241743 |
Dividend and interest withholding tax |
|
1052082663583 |
GST – subdivision and sale of real property |
|
1052087730458 |
Entertainment expenditure |
|
1052103618259 |
GST – affordable housing |
|
1052119307083 |
Interdependency – death benefits dependants |
|
1052125946976 |
Share trading |
|
1052128926932 |
GST – depreciation – commercial vehicle |
|
1052134866210 |
CGT – trust vesting – absolute entitlement |
|
1052139466932 |
FBT – main scheme or secondary commonwealth scheme |
|
1052140890611 |
Am I in business – short term accommodation |
|
1052147480131 |
Sale of shares in land held under company title |
|
1052153770015 |
Self-education |
|
1052153793612 |
International issues – double tax agreements |
|
1052153955301 |
Education |
|
1052154768615 |
Lump sum compensation |
|
1052154771041 |
Deductions – assistance dog to an employee |
|
1052155154753 |
Income tax – tax losses |
|
1052155168575 |
CGT – small business concessions |
|
1052155613202 |
Self education expenses |
|
1052156157243 |
Change to trust deed |
|
1052156440492 |
Work related self-education expenses |
|
1052157079108 |
CGT – trust resettlement |
|
1052157174846 |
Superannuation guarantee – expanded definition of employee |
|
1052157175063 |
Income or capital |
|
1052157529174 |
PAYG withholding |
|
1052157593972 |
Legal expenses |
|
1052157604970 |
CGT – trust resettlement |
|
1052157689286 |
Work related expenses – motor vehicle deductions |
|
1052157697435 |
Change to trust deed |
|
1052158252707 |
Commissioner's discretion – deceased estate |
|
1052158709021 |
Demerger |
|
1052158729223 |
Demerger |
|
1052158752426 |
Commissioner's discretion – deceased estate |
|
1052159470945 |
Assessable income |
|
1052159487071 |
Employee share schemes |
|
1052159522840 |
Commissioner's discretion – extension of time |
|
1052159586253 |
Genuine redundancy payment |
|
1052159589356 |
Commissioner's discretion – non-commercial loss |
|
1052159692503 |
Legal and beneficial ownership |
|
1052160005545 |
Commissioner's discretion – non-commercial business losses |
|
1052160052380 |
Deductibility of payment made against director's guarantee |
|
1052160100770 |
CGT – small business – extension of time to choose |
|
1052160159595 |
Early stage innovation company |
|
1052160188043 |
CGT – main residence |
|
1052160216971 |
Replacement asset roll-over |
|
1052160272228 |
Trust deed amendment |
|
1052160278979 |
Trust deed amendment |
|
1052160354096 |
GST– capital vs revenue |
|
1052160646635 |
Commissioner's discretion – deceased estate |
|
1052160697274 |
CGT – small business concessions |
|
1052160719566 |
CGT – rollover relief |
|
1052160871736 |
Early stage innovation company eligibility |
|
1052160961513 |
Commissioner's discretion – deceased estate |
|
1052161070600 |
Cryptocurrency |
|
1052161092262 |
Small business concessions – active asset test |
|
1052161257236 |
Commissioner's discretion – deceased estate |
|
1052161323468 |
CGT – deceased estate and main residence exemption |
|
1052161346581 |
Business deductions – interest – related party |
|
1052161366712 |
Foreign source income |
|
1052161416562 |
CGT – deceased estate |
|
1052161628699 |
Self-education expenses |
|
1052161761735 |
CGT – marriage breakdown rollover |
|
1052161761800 |
Commissioner's discretion – deceased estates |
|
1052161786370 |
Residency |
|
1052161894775 |
CGT – small business concessions |
|
1052161928896 |
Deduction – depreciation |
|
1052161960332 |
CGT – dwellings acquired from deceased estates |
|
1052161966145 |
CGT – deceased estate |
|
1052162125199 |
CGT – small business concessions |
|
1052162196349 |
Research and development tax incentive |
|
1052162225105 |
CGT – extension of time |
|
1052162234344 |
Deceased estate Commissioner's discretion |
|
1052162385882 |
Dividend and interest withholding tax |
|
1052162447198 |
CGT – extension of time |
|
1052162507482 |
Discount capital gain |
|
1052162532016 |
CGT – extension of time |
|
1052162758436 |
GST – education |
|
1052162809432 |
CGT – dwelling inherited from deceased estate |
|
1052163091634 |
Commissioner's discretion – deceased estate |
|
1052163114896 |
Commissioner's discretion – deceased estate |
|
1052163227189 |
Small business restructure roll-over |
|
1052163231287 |
Self-education expenses |
|
1052163264691 |
Rental property – deductibility of expenses |
|
1052163288379 |
Small business restructure roll-over |
|
1052163312143 |
Commissioner's discretion – deceased estate |
|
1052163515151 |
Legal and beneficial ownership |
|
1052163776805 |
Commissioner's discretion – section 99A |
|
1052164096237 |
Residency |
|
1052164132158 |
CGT – value shifting consequences |
|
1052023789464 |
Employee share scheme |
|
1052121273265 |
Claiming of input tax credits and 4-year time limits |
|
1052130085571 |
CGT – deceased estates |
|
1052133487526 |
Residency |
|
1052134741578 |
Residency and PAYGW |
|
1052135117638 |
Commissioner's discretion – deceased estate |
|
1052141918690 |
Superannuation guarantee – status of the worker |
|
1052143389048 |
Commissioner's discretion – capital account election |
|
1052143445116 |
Commissioner's discretion – capital account election |
|
1052146771231 |
CGT – legal and beneficial ownership |
|
1052148954058 |
Commissioner's discretion – deceased estate |
|
1052149709684 |
Foreign income – gift |
|
1052150722519 |
Income tax exemption and rebatable employer |
|
1052151344800 |
Commissioner's discretion – replacement asset rollover relief |
|
1052151675100 |
PAYG (withholding) |
|
1052151926491 |
GST – property |
|
1052153694790 |
Compensation |
|
1052153973929 |
Propagation |
|
1052154558977 |
Genuine redundancy payment |
|
1052154869819 |
Commissioner's discretion – deceased estate |
|
1052155666298 |
Non-arm's length income expenses |
|
1052155667580 |
Residency |
|
1052156121918 |
Small business – capital gains concessions |
|
1052156156208 |
CGT – replacement asset |
|
1052156222810 |
Commissioner's discretion – deceased estate |
|
1052156234074 |
Wine equalisation tax – product classification |
|
1052156574295 |
GST and the margin scheme |
|
1052156577765 |
Foreign source income |
|
1052156600932 |
Assessable income – foreign pension |
|
1052156637017 |
Residency |
|
1052156647762 |
CGT – deceased estate |
|
1052156903109 |
Commissioner's discretion – deceased estate |
|
1052156954602 |
Income – work cover compensation |
|
1052156991354 |
GST – deceased estates |
|
1052157314837 |
Residency |
|
1052157560399 |
Claiming GST credits |
|
1052157750257 |
International income – foreign pensions |
|
1052157912615 |
CGT – beneficial ownerships |
|
1052157924428 |
Income tax exempt – encouragement of game or sport |
|
1052157950604 |
Residency |
|
1052158125210 |
CGT – deceased estate |
|
1052158607960 |
CGT – effect of death |
|
1052158716144 |
Work-related self-education expenses |
|
1052158890054 |
CGT – small business concessions – rollover relief |
|
1052158953876 |
Syndicated loan facility – withholding tax |
|
1052158965056 |
Early stage innovation company eligibility |
|
1052159032701 |
CGT – disposal – contract falls through |
|
1052159199067 |
Adoption of foreign income year basis for returning foreign income |
|
1052159263777 |
Adoption of foreign income year basis for returning foreign income |
|
1052159328988 |
Lump sum payment – assessable income |
|
1052160166030 |
CGT and trust deed amendment |
|
1052160227885 |
CGT trust deed amendment |
|
1052160241927 |
CGT trust deed amendment |
|
1052160255252 |
CGT and trust deed amendment |
|
1052160264459 |
CGT and trust deed amendment |
|
5010091270274 |
Exempt car benefit |
|
1052109024239 |
Deduction – motor vehicle |
|
1052110578171 |
Wine equalisation tax |
|
1052125303468 |
FBT – car parking fringe benefits |
|
1052128117108 |
International organisations – privileges and immunities |
|
1052129202380 |
Capital gains tax |
|
1052129473718 |
Active asset – properties used to derive rent |
|
1052129562261 |
CGT – small business concessions |
|
1052136019375 |
Residency |
|
1052137053100 |
Eligible termination payment – personal injury |
|
1052139663806 |
Commissioner's discretion – deceased estate |
|
1052141351602 |
CGT – deceased estate |
|
1052142527493 |
Assessable income – government grants |
|
1052144556043 |
Residency |
|
1052144901537 |
Share and cryptocurrency trading |
|
1052144948812 |
CGT – small business concession |
|
1052145400393 |
Withholding taxes |
|
1052145609792 |
Residency – double tax agreements and income |
|
1052147538456 |
Unrelated clients test |
|
1052148104885 |
Self-education expenses |
|
1052148598796 |
CGT – capital proceeds |
|
1052149689690 |
CGT – legal v beneficial ownership |
|
1052150139585 |
Superannuation death benefit – interdependency |
|
1052150737610 |
Commissioner's discretion – deceased estate |
|
1052151160439 |
Non-commercial loss – lead time |
|
1052151330471 |
Residency |
|
1052151498834 |
Early stage innovation company |
|
1052151613446 |
Commissioner's discretion – deceased estate |
|
1052151936493 |
GST – contributions to a trust fund |
|
1052152113669 |
Capital gains tax |
|
1052152115649 |
CGT – deceased estates |
|
1052152139009 |
Depreciation |
|
1052152334951 |
Australian source – assessable income |
|
1052152421002 |
Foreign superannuation fund – withholding tax exemption |
|
1052152626256 |
Cryptocurrency – trader or investor |
|
1052152712804 |
Tier 1 capital raising |
|
1052152803288 |
Permanent establishment – section 23AH |
|
1052153261300 |
CGT – trust resettlement |
|
1052153456383 |
Commissioner's discretion – deceased estate |
|
1052153554757 |
Work-related travel expenses |
|
1052153738128 |
CGT – main residence exemption |
|
1052153772066 |
Early stage innovation company |
|
1052153837920 |
Am I in business? – cryptocurrency trading |
|
1052153990700 |
CGT – active asset test |
|
1052154095364 |
Income tax – contracts for differences trading |
|
1052154096685 |
GST and employee accommodation |
|
1052154224230 |
Deductions – work-related expenses – self-education |
|
1052154261151 |
Temporary full expensing and depreciation |
|
1052154471500 |
Employee share scheme – minimum holding period |
|
1052154542042 |
Income – lump sum – compensation |
|
1052154554511 |
Commissioner's discretion – deceased estate |
|
1052154583225 |
GST – membership |
|
1052154597667 |
CGT – deceased estates |
|
1052154607120 |
Substantiation rules |
|
1052154623213 |
CGT – deceased estate |
|
1052154643022 |
Commissioner's discretion – deceased estate |
|
1052154718975 |
Lump sum compensation payment |
|
1052154870372 |
CGT – small business concessions |
|
1052154870749 |
Residency |
|
1052154887119 |
CGT – deceased estate |
|
1052154934788 |
Taxation treatment – foreign superannuation lump sum benefit |
|
1052154958411 |
CGT – beneficial ownership |
|
1052155019124 |
CGT – small business 15-year exemption |
|
1052155219935 |
Commissioner's discretion – capital account election |
|
1052155247899 |
Small business relief |
|
1052155253386 |
CGT – deceased estate |
|
1052155263953 |
Commissioner's discretion – control |
|
1052155438221 |
Work related expenses – self education |
|
1052155521990 |
CGT – rollover relief |
|
1052155576135 |
CGT – small business – basic conditions |
|
1052155737467 |
Capital gains tax |
|
1052156336953 |
GST – subdivisions |
|
1052156389832 |
Scrip for scrip |
|
1052156709383 |
Tax implications from foreign structure |
|
1052156941354 |
CGT event C2 |
|
1052157420054 |
Taxation of a deceased estate |
|
1052158518826 |
Deductions for donations – valuing gifted property |
|
5010091812698 |
CGT – small business relief |
|
1052025676533 |
GST – digital services made by a non-resident |
|
1052078039822 |
GST – short term accommodation – taxable supply |
|
1052099804169 |
Superannuation death benefit |
|
1052122574625 |
Residency |
|
1052127397937 |
GST – transfer of interest in property |
|
1052127676653 |
FBT – rebatable employer |
|
1052128245169 |
Employee share scheme |
|
1052130346520 |
Superannuation guarantee – ordinary time earnings |
|
1052130355165 |
Income tax treatment of allowances paid to payees |
|
1052131627697 |
Commissioner's discretion – section 99A |
|
1052135412174 |
Commissioner's discretion – replacement asset |
|
1052139545243 |
Foreign life assurance policy and foreign currency translation |
|
1052140189537 |
CGT – small business – basic conditions |
|
1052140788032 |
GST – supply of digital content to recipients through a non-resident platform operator |
|
1052140788876 |
Early stage innovation company eligibility |
|
1052142148534 |
Public company status and imputation benchmark rule |
|
1052143211609 |
CGT – replacement asset rollover relief – extension of time |
|
1052143529828 |
CGT – trust variation |
|
1052144076013 |
GST – taxable supply |
|
1052144623843 |
Commissioner's discretion – deceased estate |
|
1052144814337 |
Inheritance – gift |
|
1052145011581 |
CGT – cost base |
|
1052145101326 |
Employee share scheme |
|
1052145530798 |
Non-commercial loss primary production industry |
|
1052145604995 |
Interest deductions |
|
1052146396981 |
CGT – joint ownership – disposal |
|
1052146861349 |
CGT – small business concessions |
|
1052147192081 |
Superannuation guarantee – ordinary time earnings – allowances |
|
1052147196210 |
Employee share trust |
|
1052147481423 |
CGT – legal vs beneficial ownership |
|
1052147534363 |
GST and sale of property |
|
1052147574316 |
Lump sum – compensation – inappropriate advice |
|
1052147891901 |
Self-education expenses – sabbatical |
|
1052148183411 |
Commissioner's discretion – inherited property |
|
1052148248804 |
Deceased estate – deed of family arrangement |
|
1052148503579 |
Commissioner's discretion – deceased estate |
|
1052148511351 |
GST treatment of certain fees in relation to a financial supply |
|
1052148555413 |
Residency |
|
1052148648984 |
GST – sale of property by mortgagee in possession |
|
1052148714827 |
Commissioner's discretion – deceased estate |
|
1052149050384 |
GST – supply of shares |
|
1052149274711 |
GST – development leases |
|
1052149312498 |
Commissioner's discretion – deceased estate |
|
1052149768641 |
Am I in business – computer part trading |
|
1052150058992 |
Commissioner's discretion – main residence exemption |
|
1052150061422 |
Withholding tax – exemptions – superannuation fund for foreign residents |
|
1052150092054 |
Assessable income and government grants |
|
1052150195689 |
Legal expenses |
|
1052150267728 |
International issues – sovereign immunity |
|
1052150585189 |
CGT – deceased estate |
|
1052150752106 |
Deduction – depreciation – vehicle – dual cab |
|
1052150812672 |
CGT – deceased estate |
|
1052150839544 |
Sovereign immunity |
|
1052150874401 |
GST – primary production – farmland |
|
1052150938408 |
Income tax exemption |
|
1052151161510 |
Commissioner's discretion – deceased estate |
|
1052151200349 |
CGT – legal v beneficial ownership |
|
1052151464894 |
Deductibility of accrued notional interest expenses |
|
1052151604129 |
CGT – deceased estate |
|
1052151621091 |
GST – variation to monthly reporting periods |
|
1052151994580 |
CGT – deceased estate |
|
1052152073051 |
Commissioner's discretion – deceased estate |
|
1052152142617 |
Commissioner's discretion – deceased estate |
|
1052152581643 |
GST – professional or trade course |
|
1051908341790 |
GST and retirement villages |
|
1052121862213 |
GST and supplies |
|
1052126069596 |
Travel and accommodation expenses |
|
1052127428244 |
GST – transfer of interest in property |
|
1052127455676 |
GST – sale of real property |
|
1052127766849 |
Deductions – scam |
|
1052128060055 |
GST and leases of independent living units in a retirement village |
|
1052128069049 |
GST – entitlement to input tax credits |
|
1052128457163 |
Small business car parking exemption |
|
1052131027040 |
Commissioner's discretion – deceased estate |
|
1052131762073 |
CGT – deceased estate |
|
1052132816150 |
Residency of Australia for taxation purposes |
|
1052133788495 |
Corporate restructure – income tax consequences and withholding tax obligations |
|
1052133845628 |
PAYG withholding |
|
1052134040727 |
PAYG withholding – micro-influencers |
|
1052134128048 |
Deductions – insurance |
|
1052134232798 |
Employment termination payments |
|
1052134950177 |
Election campaign funding |
|
1052135108486 |
Employee share scheme – minimum holding period |
|
1052136046281 |
Temporary resident – foreign income |
|
1052136979163 |
Dividends |
|
1052138252938 |
CGT – main residence exemption |
|
1052139537721 |
Residency |
|
1052139748751 |
Excise – definition of beer |
|
1052139781307 |
Non-commercial losses – special circumstances |
|
1052139808701 |
Commissioner's discretion – deceased estate |
|
1052139922479 |
Excise – definition of beer |
|
1052140296153 |
GST and supply of services to non-residents |
|
1052140755024 |
Am I in business – hobby professional artist |
|
1052141046940 |
Capital return |
|
1052141278691 |
Small business concession – extension of time |
|
1052141778667 |
Payment from a foreign fund |
|
1052141975979 |
Residency |
|
1052141977160 |
Deduction – workcover |
|
1052142124463 |
Trust deed amendments |
|
1052142338596 |
Hobby or business income |
|
1052142414311 |
GST – purchase of commercial residential property |
|
1052142489261 |
Income tax exemption – public authority |
|
1052142493301 |
Commissioner's discretion – deceased estates |
|
1052143024253 |
Capital gains tax |
|
1052143292799 |
CGT – main residence exemption for an inherited (deceased) property |
|
1052143449965 |
CGT – withholding obligations |
|
1052143816686 |
Deduction for a rental property including removal of trees |
|
1052143999600 |
International – residency |
|
1052144075974 |
GST – sale of a going concern |
|
1052144180367 |
Commissioner's discretion – deceased estate |
|
1052144181500 |
CGT – deceased estate |
|
1052144202344 |
Deduction for settlement payment |
|
1052144238533 |
Income of a state/territory body – entity exempt from tax |
|
1052144281701 |
Special professional above average income |
|
1052144302318 |
Business continuity test |
|
1052144490582 |
GST – non-resident entity |
|
1052144538318 |
CGT – main residence exemption |
|
1052144552934 |
Income tax – residency |
|
1052144616288 |
Early stage innovation company |
|
1052144763795 |
Rollovers and business restructures |
|
1052144992843 |
Non-commercial loss – special circumstances |
|
1052145381568 |
Non-commercial loss – special circumstances |
|
1052145458277 |
CGT – personal use asset |
|
1052145631372 |
Private company |
|
1052145728407 |
CGT – temporary resident |
|
1052145732138 |
Compensation payment |
|
1052145978198 |
Assessable income – foreign pension |
|
1052146338716 |
Fuel tax credit |
|
1052146405970 |
GST and grant of an easement |
|
1052146657696 |
GST and the transfer of property |
|
1052146695809 |
CGT – antique car |
|
1052146823876 |
Foreign source income |
|
1052146944003 |
CGT – replacement asset roll-over – Commissioner's discretion |
|
1052147007907 |
Not for profit – encouragement of animal racing |
|
1052147072026 |
GST and grant of an easement |
|
1052147244655 |
Deductibility – installation of rainwater tank |
|
1052147379724 |
Effect of death - transfer of asset |
|
1052147498195 |
Fixed entitlements |
|
1052147500261 |
Fixed entitlements |
|
1052147789695 |
Share trading |
|
1052148117662 |
Commissioner's discretion – deceased estate |
|
1052148771664 |
Foreign superannuation fund – withholding tax exemption |
|
1052149052231 |
Heritage number plate – business or personal-use asset |
|
5010090739729 |
Thin capitalisation |
|
7915156356127 |
Lump sum from a foreign fund |
|
1051972726183 |
CGT – corpus distributions |
|
1052015568859 |
Meal entertainment |
|
1052103036139 |
CGT – small business concessions |
|
1052125524130 |
Deductions – rental property |
|
1052131443817 |
Residency |
|
1052131765585 |
Residency |
|
1052131817844 |
Excise remission scheme for manufacturers of alcoholic beverages |
|
1052133732231 |
CGT – main residence exemption |
|
1052133737372 |
CGT – deceased estate |
|
1052133914086 |
Taxation of testamentary trust |
|
1052133923072 |
GST – supply of digital content to recipients through a non-resident platform operator |
|
1052134024676 |
Taxation of testamentary trust |
|
1052134050865 |
Commissioner's discretion – losses from business activity |
|
1052134081455 |
GST – supply of marketing and project management services |
|
1052135032796 |
Commissioner's discretion – deceased estate |
|
1052136238707 |
Commissioner's discretion – deceased estate |
|
1052136940433 |
Self education expenses |
|
1052137395038 |
Income tax – residency |
|
1052137477380 |
Deductions – repairs |
|
1052137739676 |
CGT – main residence |
|
1052138099431 |
CGT – main residence exemption |
|
1052138536188 |
Deductions – capital allowances |
|
1052139207622 |
CGT – not in common ownership – cost base |
|
1052139876361 |
Residency |
|
1052140507037 |
Income tax – assessable income |
|
1052140582905 |
Apportionment of premiums paid under non-resident reinsurance arrangement |
|
1052140770594 |
Deductions – legal expenses |
|
1052141428580 |
Commissioner's discretion – replacement asset |
|
1052141753882 |
Taxable supply |
|
1052142039516 |
CGT – small business 15 year exemption |
|
1052142100938 |
International income |
|
1052142324592 |
Early stage innovation company – investor tax offset |
|
1052142527782 |
Early stage innovation company – investor tax offset |
|
1052143938225 |
Am I in business – rental properties and travel expenses |
|
1052144820564 |
International issues – superannuation funds for foreign residents |
|
1052145986470 |
Income tax royalties |
|
1052080931342 |
Employee share scheme |
|
1052080936818 |
Employee share scheme |
|
1052123215647 |
GST – supply of digital content to recipients through a non-resident platform operator |
|
1052126693245 |
International issues – superannuation funds for foreign residents |
|
1052127264806 |
CGT – main residence exemption |
|
1052127421665 |
Division 230 financial arrangement treatment |
|
1052129924381 |
CGT – land subdivision |
|
1052130044476 |
Residency and foreign employment income |
|
1052130196537 |
Deduction for special levy for repairs of rental property |
|
1052130297900 |
Deductibility of legal expenses |
|
1052131175930 |
Employee share scheme |
|
1052131725412 |
Rental deductions |
|
1052132396015 |
Excepted income – refund of franking credits |
|
1052132487093 |
CGT – small business concessions |
|
1052132552326 |
Cryptocurrency |
|
1052133053328 |
CGT – replacement asset rollover |
|
1052133105898 |
Deductibility of legal expenses |
|
1052133279660 |
Rental deductions – repairs |
|
1052133771083 |
Deduction for self-education expenses |
|
1052133999967 |
Taxation of testamentary trust |
|
1052134135541 |
Deduction – rental property repairs |
|
1052134304395 |
Deductions – redraw facility |
|
1052134331694 |
GST and financial supplies |
|
1052134487195 |
Trust – assessable income |
|
1052134612361 |
Income maintenance payments |
|
1052134698638 |
Farm management deposit |
|
1052134775018 |
Residency |
|
1052134988693 |
Prescription Cosmetic Services |
|
1052135031813 |
CGT – legal vs beneficial ownership |
|
1052135117381 |
Investment loss – scam |
|
1052135122268 |
CGT – absolute entitlement |
|
1052135218907 |
15-year retirement concession |
|
1052135305516 |
Income tax |
|
1052135331523 |
CGT – legal and beneficial ownership |
|
1052135979474 |
CGT exemption |
|
1052136089486 |
Income – compensation |
|
1052136159090 |
Division 7A debt forgiveness |
|
1052136220441 |
Sovereign immunity |
|
1052136324988 |
Commissioner's discretion – deceased estate |
|
1052136331072 |
Compulsory acquisition of land |
|
1052136441704 |
Residency |
|
1052136491168 |
Forex provisions |
|
1052136703074 |
Residency |
|
1052136773643 |
Frankable distribution and capital return |
|
1052138139367 |
CGT main residence exemption |
|
1052138141836 |
Deductions – car cost limit exemption |
|
1052138432547 |
CGT – extension of time to acquire replacement asset |
|
1052138773307 |
Residency |
|
1052138913674 |
Residency |
|
1052139033526 |
CGT – disposal of an asset |
|
1052139067397 |
CGT – disposal of an asset |
|
1052139071284 |
Capital gains tax |
|
1052139120151 |
CGT – disposal of an asset |
|
1052139213057 |
Income tax – money lost through a scam |
|
1052139230416 |
Non-commercial loss – income requirement |
|
1052139439844 |
GST – going concern |
|
1052139646554 |
CGT-forfeited deposit |
|
1052140182036 |
GST – free supply of a going concern |
|
1052141209041 |
GST and reduced credit acquisitions made by a Managed Discretionary Account (MDA) service |
|
1052097694296 |
Withholding tax |
|
1052103414404 |
Scrip for scrip roll-over relief |
|
1052104347413 |
Deceased estate – repayments of loan principal and interest |
|
1052110478821 |
GST and the supply of services to a non-resident company |
|
1052111292065 |
Mortgagee in possession |
|
1052115629739 |
CGT – maximum net asset value test – total permanent disability |
|
1052118040136 |
Tax consequences of a settlement of on lent loan to company |
|
1052122053785 |
Superannuation death benefit |
|
1052122847078 |
Deceased estate – 2-year discretion |
|
1052126016295 |
Small business – 15 year exemption |
|
1052127468057 |
GST and rental property subdivision |
|
1052128336030 |
Commissioner's discretion – deceased estate |
|
1052128595775 |
GST and government projects |
|
1052128801485 |
Part IVA – trust losses |
|
1052128876273 |
CGT – exemptions – main residence |
|
1052129414131 |
CGT – main residence – absence choice |
|
1052129425227 |
Excise – definition of beer |
|
1052129513508 |
Wine equalisation tax – product classification |
|
1052129624960 |
Residency |
|
1052129844808 |
CGT and GST – sale of subdivided vacant lots |
|
1052130341434 |
Deductions – carrying on a business |
|
1052130362580 |
Loss carry back tax offset |
|
1052130398766 |
Commissioner's discretion – extension of time |
|
1052130492456 |
Part IVA – 100A – reimbursement agreement |
|
1052130493157 |
Part IVA – 100A – reimbursement agreement |
|
1052130541365 |
GST – supplies, consideration and attribution |
|
1052130653288 |
Rental income – private arrangement |
|
1052130909243 |
Commissioner's discretion – extension of time to acquire properties |
|
1052130983361 |
Trust – dividend |
|
1052131221197 |
Deductions – legal expenses – defamation |
|
1052131312568 |
CGT – deceased estate |
|
1052131466589 |
Sovereign immunity transitional provisions |
|
1052131976391 |
Capital gains tax |
|
1052131996035 |
Deductions – legal expenses |
|
1052132305923 |
Commissioner's discretion – deceased estate |
|
1052132372022 |
Pre CGT asset – joint tenants – effect of death |
|
1052132378413 |
Non-arm's length income expenses |
|
1052132416512 |
Capital proceeds – apportionment |
|
1052132538599 |
CGT – main residence |
|
1052132710815 |
Compensation |
|
1052132841515 |
Assessable income |
|
1052132894270 |
CGT – deceased estate |
|
1052132928560 |
CGT – main residence – sold |
|
1052133130026 |
Deceased estate – deed of appropriation |
|
1052133436552 |
Work related travel expenses |
|
1052133465662 |
Security expenses |
|
1052133480781 |
CGT – legal vs beneficial ownership |
|
1052133557007 |
CGT – main residence |
|
1052133559516 |
FBT – car parking benefits |
|
1052133597589 |
CGT compulsory acquisition |
|
1052133857311 |
Early stage innovation company |
|
1052133959394 |
Employment termination payments – 12-month rule determination |
|
1052134056285 |
Rental deductions |
|
1052134121901 |
Retirement village |
|
1052134164833 |
GST – sale of subdivided lots of land |
|
1052134223760 |
Payment from non-resident company |
|
1052134251228 |
CGT – legal and beneficial ownership |
|
1052134298149 |
CGT – beneficial ownership |
|
1052134490670 |
GST – supplies of home care services |
|
1052134520504 |
CGT – small business concessions |
|
1052134523558 |
Residency |
|
1052134886090 |
CGT event A1 – disposal of a CGT asset |
|
1052134891688 |
Deductibility of rental property expenses |
|
1052134952508 |
CGT – converting a discretionary trust to a fixed unit trust |
|
1052135288641 |
Supplies for consideration |
|
1052135310802 |
CGT main residence |
|
1052135346893 |
CGT – small business concessions |
|
1052135626567 |
Input tax credit entitlement for an out-of-court-settlement payment |
|
1052136205137 |
Corporate residency – central management and control – whether a distribution warehouse is a permanent establishment under a relevant tax treaty |
|
1052137082778 |
GST – property |
|
1052137101285 |
Deduction – rental property |
|
1052137116464 |
Replacement asset rollover |
|
1052137282654 |
Cost base – cost of owning an asset |
|
1052137481839 |
15-year retirement concession |
|
1052137552920 |
Share trading – course deduction |
|
1052092514804 |
Personal guarantee – CGT losses |
|
1052120398630 |
Work-related self-education courses – deductions |
|
1052121485678 |
Fixed trusts – dividend stripping – Part IVA |
|
1052122002584 |
Pre-CGT asset – change in major underlying interest – payment to stakeholder |
|
1052122668657 |
CGT – compulsory acquisition – rollover |
|
1052124263918 |
Permanent establishment |
|
1052124771740 |
CGT – small business concessions |
|
1052125761713 |
Apportionment of initial repairs |
|
1052125844159 |
Commissioner's discretion – deceased estate |
|
1052126495901 |
Residency |
|
1052126867221 |
Deductions – rental property repairs |
|
1052127286731 |
Deceased estate and testamentary trust |
|
1052127449770 |
CGT – absolute entitlement |
|
1052127920703 |
CGT – small business concessions – extension of time |
|
1052128017709 |
Commissioner's discretion – non-commercial loss |
|
1052128140038 |
Small business restructure roll-over |
|
1052128204697 |
Employment termination payment |
|
1052128390290 |
Superannuation death benefit – interdependency |
|
1052128637269 |
Deductibility of repairs to rental property |
|
1052128883789 |
FBT – nominated state or territory bodies |
|
1052128892866 |
FBT – nominated state or territory bodies |
|
1052129267176 |
Division 7A |
|
1052129282146 |
In specie transfer to superannuation |
|
1052129364547 |
CGT – 15 year exemption |
|
1052129401010 |
CGT – main residence |
|
1052129517448 |
Cryptocurrency |
|
1052129865425 |
Resident of Australia for taxation purposes |
|
1052129962870 |
Commissioner's discretion – deceased estate |
|
1052130593770 |
Residency |
|
1052130618441 |
Capital gains and small business relief |
|
1052130890556 |
Employee share schemes – CGT – options |
|
1052131156806 |
GST and the supply of property as a going concern |
|
1052131248358 |
Residency |
|
1052131317089 |
Temporary full expensing |
|
1052131513278 |
Section 23AG exempt income |
|
1052131588131 |
Commissioner's discretion – section 99A |
|
1052131758102 |
Income – assessable income |
|
1052132005148 |
GST – car |
|
1052132041917 |
Section 23AG – exempt income |
|
1052132256072 |
Trust – fixed entitlement and fixed trust |
|
1052132620070 |
CGT – rollovers – business restructures |
|
1052132791463 |
Trust – fixed entitlement and fixed trust |
|
1052132875906 |
CGT – taxable Australian property |
|
1052132929469 |
Capital gains tax |
|
1052132943605 |
Trust – fixed entitlement and fixed trust |
|
1052132958040 |
Non-commercial losses – lead time |
|
1052133088030 |
CGT – beneficial ownership |
|
1052133370075 |
Residency |
|
1052133758759 |
Income tax exempt – state/territory body |
|
1052134601220 |
Individual residency |
|
1052134769125 |
Proposed return of capital |
|
5010085708350 |
Assessability of foreign trust distribution |
|
1052019633133 |
Division 7A |
|
1052094539827 |
Residency and foreign government pension |
|
1052100705220 |
CGT – deceased estate |
|
1052103707260 |
CGT – replacement asset |
|
1052103710609 |
CGT – replacement asset |
|
1052110075086 |
Superannuation funds – deductions |
|
1052110106971 |
Superannuation funds and deductions |
|
1052117341212 |
GST and registration |
|
1052117471373 |
Capital gains tax |
|
1052117614967 |
Temporary full expensing |
|
1052118959687 |
Income tax – capital management |
|
1052119311318 |
GST and water carryover |
|
1052119466072 |
CGT – subdivision 126-B roll-over |
|
1052120848846 |
Investment loss – scam |
|
1052120853278 |
'Connected with Australia' and inbound intangible supplies |
|
1052121446566 |
Business restructure |
|
1052121841505 |
Deduction – self-education |
|
1052122354787 |
Goods and services tax |
|
1052122622453 |
CGT – rollover – extension of time – replacement asset |
|
1052123481207 |
International issues – foreign partnership |
|
1052123508747 |
Extension of time – involuntary disposal |
|
1052123741328 |
Residency |
|
1052124101933 |
Commissioner's discretion – non-commercial loss |
|
1052124230442 |
GST – property development |
|
1052124762212 |
Superannuation fund for foreign residents – withholding tax exemption |
|
1052124877361 |
CGT – exemptions |
|
1052124943882 |
CGT – exemptions |
|
1052125019865 |
Non-commercial loss |
|
1052125159171 |
CGT – exemptions |
|
1052125175631 |
CGT – exemptions |
|
1052125262948 |
Superannuation death benefits dependant |
|
1052125709588 |
Rental deductions |
|
1052125758829 |
CGT – deceased estate – main residence exemption |
|
1052126095272 |
CGT – trust resettlement |
|
1052126219167 |
Medicare levy surcharge |
|
1052126288775 |
Non-cash business benefits |
|
1052126345346 |
GST and input tax credits |
|
1052126350116 |
GST and the sale of residential premises |
|
1052126434211 |
Small business restructure rollover |
|
1052126474946 |
Early stage innovation company eligibility |
|
1052126558885 |
CGT – trust resettlement |
|
1052126607174 |
CGT – trust resettlement |
|
1052126642031 |
CGT – trust resettlement |
|
1052126686437 |
CGT – trust resettlement |
|
1052126804168 |
Residency |
|
1052126875681 |
Small business concessions – active asset test |
|
1052126881285 |
CGT – deceased estate |
|
1052126959591 |
GST and residential premises |
|
1052126969519 |
International issues – foreign partnership |
|
1052126976781 |
CGT – granny flat arrangement |
|
1052126986910 |
Deduction – penalty interest for early payout on investment loan |
|
1052127117802 |
Early stage innovation company |
|
1052127198885 |
Capital gains tax |
|
1052127332430 |
Return of capital and special dividend |
|
1052127408919 |
CGT – exemptions |
|
1052127409681 |
Public authority – income tax exemption |
|
1052127445736 |
CGT – trust resettlement |
|
1052127478020 |
CGT – trust resettlement |
|
1052127703062 |
CGT – trust resettlement |
|
1052127711159 |
Commissioner's discretion – deceased estate |
|
1052127781913 |
CGT – trust resettlement |
|
1052127782565 |
Tax offsets |
|
1052127794229 |
CGT – trust resettlement |
|
1052127853250 |
CGT – trust resettlement |
|
1052127863898 |
Deductibility of gift or donation |
|
1052127954496 |
CGT – trust resettlement |
|
1052128036700 |
Commissioner's discretion – extension of time – deceased estate |
|
1052128152156 |
Assessable income – non-exempt non-assessable |
|
1052128346652 |
Commissioner's discretion – control |
|
1052128355664 |
Commissioner's discretion for non-commercial business losses |
|
1052128374392 |
Superannuation death benefit – interdependency |
|
1052128402382 |
CGT – trust |
|
1052128449823 |
Medicare levy surcharge |
|
1052128681352 |
Income tax exemption |
|
1052128807152 |
Early stage innovation company bare trust arrangement |
|
1052128890977 |
Property |
|
1052128962029 |
CGT – deceased estate – main residence exemption |
|
1052129019027 |
CGT replacement asset roll-over relief extension |
|
1052129086671 |
Resident of Australia for taxation purposes |
|
1052129105500 |
CGT – property |
|
1052129354516 |
Commissioner's discretion – deceased estate |
|
1052129489416 |
Exemption from withholding tax for a foreign superannuation fund |
|
1052129492173 |
GST and supply |
|
1052129530678 |
Division 7A |
|
1052129545857 |
Early stage innovation company |
|
1052129578505 |
CGT – 15 year exemption |
|
1052129591748 |
Assessable income – lump sum |
|
1052129612095 |
Commissioner's discretion for non-commercial business losses |
|
1052129670760 |
GST – going concern |
|
1052129802200 |
Assessable income |
|
1052129822733 |
Non-commercial loss – lead time |
|
1052129830515 |
Fringe benefits tax |
|
1052129957419 |
Foreign income tax offset |
|
1052130004329 |
Travel deductions |
|
1052130173654 |
GST and taxable supplies |
|
1052130282698 |
Residency of Australia for taxation purposes |
|
1052130289988 |
CGT – trust resettlement |
|
1052130304604 |
GST – sale of property |
|
1052130323121 |
Residency of Australia for taxation purposes |
|
1052130406207 |
CGT and deceased estate |
|
1052130636725 |
Carrying on a business |
|
1052130654781 |
CGT – cost base |
|
1052130764984 |
Work related expenses |
|
1052130937652 |
CGT – main residence exemption |
|
1052131220834 |
CGT – main residence exemption |
|
1052131311705 |
Early stage innovation company |
|
1052131544199 |
Medicare levy surcharge |
|
5010088097103 |
Reportable employer superannuation contributions |
|
5010092920513 |
Two-year discretion |
|
1052075521650 |
Deductions – rental property |
|
1052085772665 |
CGT – exemption |
|
1052089363397 |
Trading trust |
|
1052091807348 |
Commissioner's discretion – fixed entitlements |
|
1052094064125 |
GST – investor directed portfolio services |
|
1052096244732 |
CGT – replacement asset – extension of time |
|
1052097516868 |
Main residence exemption – trust |
|
1052100221876 |
Commercial car park |
|
1052110582026 |
GST – free supplies and sponsorship agreements |
|
1052112899724 |
Personal security provided during COVID-19 |
|
1052113094927 |
CGT – repaid income |
|
1052117128862 |
Commissioner's discretion – deceased estate |
|
1052117366253 |
Commissioner's discretion – deceased estate |
|
1052118139689 |
Commissioner's discretion – employee share scheme |
|
1052119959392 |
Proposed return of capital |
|
1052120868642 |
Deductions – legal expenses – deceased estate issues |
|
1052121665245 |
Taxation treatment – foreign superannuation lump sum benefit |
|
1052122452086 |
CGT – replacement asset rollover relief – extension of time |
|
1052123084697 |
Superannuation member benefit or death benefit |
|
1052123473821 |
Commissioner's discretion – deceased estate |
|
1052123530690 |
Deceased estate two-year discretion |
|
1052124210211 |
GST and sale of new residential premises |
|
1052124369542 |
Personal services income |
|
1052124542585 |
Deductibility of advisor costs |
|
1052124800402 |
Division 149 – majority underlying ownership |
|
1052125193746 |
GST and gambling |
|
1052125378347 |
GST – supply of data hosting to non-resident customer without a presence in Australia |
|
1052125552507 |
FBT – capping threshold |
|
1052125781613 |
Work related deductions |
|
1052125948505 |
Deductibility for self-education expenses |
|
1052126008575 |
Excepted person |
|
1052126013254 |
Commissioner's discretion – deceased estate |
|
1052126281245 |
Commissioner's discretion – deceased estate |
|
1052126356487 |
Commissioner's discretion – non-commercial losses |
|
1052126487869 |
Car limit depreciation |
|
1052126535535 |
Cryptocurrency trading |
|
1052126565424 |
Deductions – income protection insurance |
|
1052126739455 |
Residency of superannuation fund |
|
1052126745864 |
Commissioner's discretion – deceased estate |
|
1052126811525 |
Deductions – legal expenses |
|
1052126811687 |
GST – telecommunication supply made to non-resident company |
|
1052126832431 |
Capital gains tax |
|
1052126958796 |
GST and gambling |
|
1052127016286 |
Deductibility of payments |
|
1052127024802 |
Commissioner's discretion – non-commercial business losses |
|
1052127086855 |
Income tax – self-education |
|
1052127222344 |
Deduction for the repayment of the cost of training |
|
1052127240037 |
Commissioner's discretion – deceased estate |
|
1052127270497 |
Commissioner's discretion – deceased estates |
|
1052127335153 |
Assessable income – grants |
|
1052127446797 |
Commissioner's discretion – deceased estate |
|
1052127776370 |
Legal and beneficial ownership |
|
1052127807210 |
Commissioner's discretion – deceased estate |
|
1052127820859 |
Society or association – agricultural resources |
|
1052128317039 |
GST and second-hand goods |
|
1052128595759 |
FBT – nominated state or territory bodies |
|
1052015650661 |
Income tax – fringe benefits tax |
|
1052041665872 |
Claiming GST credits on creditable acquisitions |
|
1052110221197 |
Capital gains tax |
|
1052114537738 |
GST – supply of frozen food products |
|
1052116305407 |
Temporary resident – capital gains and foreign income |
|
1052116980399 |
Supplies of goods connected with the indirect tax zone (Australia) |
|
1052117335754 |
Am I in business? – share trading |
|
1052118757792 |
Commissioner's discretion – deceased estate |
|
1052119845155 |
Non-commercial losses – lead time |
|
1052120377159 |
FBT – capping threshold |
|
1052121556970 |
FBT – car fringe benefits |
|
1052122071410 |
Sale of real property |
|
1052122712967 |
GST – long-term leases |
|
1052122783328 |
GST – financial support agreement |
|
1052123025685 |
Fixed trust and non-resident beneficiary |
|
1052123317399 |
Rental deductions – repairs – termite damage |
|
1052123710712 |
Investment loss – scam |
|
1052124043658 |
Small business concessions – active asset test |
|
1052124288871 |
GST-free supply of a going concern |
|
1052124369919 |
Resident of Australia for taxation purposes |
|
1052124396734 |
Commissioner's discretion – deceased estate |
|
1052124432928 |
Deductions – interest |
|
1052124555180 |
GST – national disability insurance scheme |
|
1052124622000 |
GST – insurance assessment services |
|
1052124672539 |
GST – charities and non-profit - other |
|
1052124754807 |
CGT – main residence exemption |
|
1052125239667 |
CGT – legal v beneficial ownership |
|
1052125465141 |
CGT – small business concessions - extension of time to sell the deceased assets |
|
1052125504305 |
CGT – extension of time to acquire replacement asset |
|
1052126319066 |
GST – residential premises |
|
1052039967110 |
CGT – small business concessions - additional basic conditions for shares in a company |
|
1052083239636 |
Commissioner's discretion – control test |
|
1052093925149 |
Early stage innovation company - investor entitlement to tax offset |
|
1052096228649 |
Employee share scheme |
|
1052096237015 |
Employee share trust |
|
1052105291312 |
Early stage innovation company |
|
1052107136521 |
CGT – small business concession – active asset |
|
1052107172098 |
Early stage innovation company |
|
1052109730545 |
CGT – 15 year exemption |
|
1052110316495 |
CGT – main residence exemption |
|
1052110408869 |
Active asset test |
|
1052110550222 |
CGT – main residence exemption |
|
1052112784993 |
Income tax – carried forward tax losses – modified business continuity test |
|
1052114900639 |
Tax consequences of trustee selling properties |
|
1052117739258 |
CGT – small business concessions – 15-year exemption |
|
1052117941752 |
Capital gains tax |
|
1052118140788 |
CGT – small business concessions – inherited property |
|
1052118695762 |
Not-for-profit – tax exempt game or sport |
|
1052120354169 |
Deductions – settlement sum |
|
1052120778810 |
Commissioner's discretion – lead time |
|
1052120781142 |
Commissioner's discretion – lead time |
|
1052121021896 |
GST and disability supports |
|
1052121468173 |
Commissioner's discretion – deceased estate |
|
1052121478542 |
Commissioner's discretion – deceased estate |
|
1052121565073 |
Early stage innovation company qualification |
|
1052121789744 |
Division 250 of the ITAA 1997 |
|
1052122165124 |
Residency – temporary resident |
|
1052122284219 |
Commissioner's discretion – deceased estate |
|
1052122837732 |
Commissioner's discretion to allow an extension to the two-year time limit |
|
1052122858891 |
Affiliate relationship |
|
1052123273474 |
GST-free supply of a going concern |
|
1052123547268 |
Application of section 100A to unpaid present entitlements |
|
1052123732069 |
GST-free sale of a going concern |
|
1052123813321 |
CGT asset |
|
1052124058564 |
Residency |
|
1052124223410 |
Commissioner's discretion – deceased estate |
|
1052124303237 |
Pre-CGT asset |
|
1052124511648 |
GST and sale of property |
|
1052124924612 |
Early stage innovation company eligibility |
|
1052124943048 |
Assessable income and losses – betting and gambling activities |
|
1052125127335 |
Valuation |
|
1052016191301 |
Family trust |
|
1052091672127 |
Superannuation member benefit or death benefit |
|
1052101140534 |
CGT – deceased estate |
|
1052105523602 |
FBT – car parking benefits |
|
1052106110372 |
Deductions – home to work travel expenses |
|
1052106686139 |
GST and financial support agreements |
|
1052111044156 |
Income tax – CGT – rollover |
|
1052111810272 |
Status of worker |
|
1052112343325 |
Commissioner's discretion – deceased estate |
|
1052113712179 |
GST – enterprise |
|
1052113998591 |
Trust resettlement – amendment to the trust deed |
|
1052114000885 |
International – assessable income |
|
1052114538588 |
GST and other health services |
|
1052115544511 |
CGT – sale of land – capital vs revenue |
|
1052115708764 |
Early stage innovation company eligibility |
|
1052115910479 |
CGT – legal v beneficial ownership |
|
1052116278572 |
Commissioner's discretion – non-commercial loss |
|
1052116396359 |
Income tax: self-education |
|
1052117129394 |
CGT – main residence |
|
1052117131243 |
CGT – main residence |
|
1052117474723 |
Deductions – repairs |
|
1052117608256 |
CGT – replacement asset rollover relief |
|
1052118099873 |
Non-commercial losses – special circumstances |
|
1052118155925 |
Capital gains tax |
|
1052118203000 |
CGT – deceased estate |
|
1052118471611 |
GST and sale of rental properties |
|
1052118662387 |
CGT – small business replacement asset rollover |
|
1052118885373 |
CGT concession – retirement |
|
1052118983052 |
CGT – absence choice |
|
1052118989563 |
CGT – partial main residence exemption and small business concessions |
|
1052119514871 |
Deduction – self-education and related expenses |
|
1052119902359 |
CGT – main residence |
|
1052120190487 |
Rebatable employer |
|
1052120268615 |
Deductions – work-related expenses – self-education |
|
1052120288599 |
Withholding tax – exemptions – superannuation fund for foreign residents |
|
1052120395855 |
Affiliate relationship |
|
1052120778498 |
Commissioner's discretion – deceased estate |
|
1052120788789 |
Deduction – self-education |
|
1052120829390 |
GST – property |
|
1052120871370 |
Withholding tax – fund exempt from liability |
|
1052121087536 |
Commissioner's discretion – deceased estate |
|
1052121268200 |
Residency |
|
1052121325011 |
CGT – small business concessions |
|
1052121376387 |
Commissioner's discretion – deceased estate |
|
1052121530436 |
Early stage innovation company |
|
1052121760805 |
Commissioner's discretion – extension to the two-year time limit |
|
1052121762369 |
CGT – small business concessions |
|
1052121839750 |
GST – sale of property |
|
1052121846844 |
Residency |
|
1052121897970 |
Fixed interest and present entitlement |
|
1052122081516 |
Resident of Australia for taxation purposes |
|
1052122115471 |
Resident of Australia for taxation purposes |
|
1052122413565 |
CGT – disposal of a property |
|
1052122443483 |
Dual residency |
|
1052122475612 |
Dual residency |
|
1052122552274 |
Capital gains tax |
|
1052122967877 |
Commissioner's discretion – deceased estate |
|
5010093480056 |
Salary sacrifice – exempt fringe benefits |
|
7910158171730 |
Taxable supplies |
|
1052074179174 |
Profit arising out of a profit-making undertaking or scheme |
|
1052096406463 |
FBT – exemption |
|
1052097421044 |
Superannuation guarantee – church missionaries on home assignment |
|
1052098460712 |
FBT – exemption |
|
1052101266406 |
Residency |
|
1052101514925 |
FBT – exemption |
|
1052104645896 |
Residency |
|
1052105602913 |
Pre-CGT asset |
|
1052106319995 |
Supplies of things, other than goods or real property, for consumption outside the indirect tax zone |
|
1052109598178 |
Genuine redundancy – payment in lieu of notice |
|
1052110243762 |
GST – sale of real property |
|
1052111984888 |
Commissioner's discretion – control |
|
1052112343416 |
Commissioner's discretion – deceased estates |
|
1052112631537 |
Commercial debt forgiveness |
|
1052112813882 |
CGT – contributing shares to partnerships |
|
1052113194186 |
GST – sale of a property |
|
1052113265397 |
Deductibility of expenses |
|
1052113451857 |
Superannuation guarantee liability – expanded meaning of employee |
|
1052114679582 |
CGT – surrender of a life insurance policy |
|
1052115140033 |
Employee share scheme – start-up concession |
|
1052115256445 |
Temporary full expensing – artwork |
|
1052115531656 |
Non-commercial losses – lead time |
|
1052116057342 |
Capital gains tax |
|
1052116573394 |
Commissioner's discretion – non-commercial losses |
|
1052116610932 |
Income tax – royalty income |
|
1052116711454 |
Derivative trading – deductibility of losses |
|
1052116736284 |
International issues – double tax agreements |
|
1052116965134 |
CGT – legal v beneficial ownership |
|
1052117321474 |
Commissioner's discretion – lead time – photography |
|
1052117414776 |
CGT small business concessions – in connection with retirement |
|
1052117543090 |
International issues – foreign partnership |
|
1052117545963 |
Public company |
|
1052117548066 |
Public company |
|
1052117658818 |
Commissioner's discretion – replacement asset rollover relief |
|
1052117705198 |
Active asset |
|
1052118081731 |
Residency |
|
1052118139923 |
Capital gains tax |
|
1052118162051 |
Scientific institute – income tax exemption |
|
1052118679864 |
Lump sum transfer from a foreign superannuation fund |
|
1052118694529 |
Commissioner's discretion – deceased estates |
|
1052118714451 |
Non-commercial loss real property test |
|
1052118802878 |
Royalties and withholding tax |
|
1052118937450 |
Commissioner's discretion – deceased estate |
|
1052119013740 |
Deduction – stolen money |
|
1052119219179 |
CGT – trust |
|
1052119221599 |
Residency |
|
1052119261357 |
Losses made from contract for difference trading |
|
1052119358771 |
Travel deductions |
|
1052119457495 |
Subdivision – income vs capital |
|
1052119554233 |
Commissioner's discretion – deceased estate |
|
1052120043149 |
Business sale – aggregated turnover |
|
1052120061390 |
Capital gains tax – deceased estates |
|
1052120177111 |
Personal services business |
|
1052120264246 |
Capital gains tax – main residence exemption |
|
1052120277789 |
Commissioner's discretion – deceased estate |
|
1052120363126 |
Commissioner's discretion – deceased estate |
|
1052120589033 |
Legal and beneficial ownership |
|
1052120627207 |
Legal and beneficial ownership |
|
1052120721195 |
GST – government grants |
|
5010092094070 |
FBT exemption |