|
File ID |
File Title |
|---|---|
|
1052429077623 |
Travel expenses |
|
1052486244795 |
Personal services income |
|
1052490425400 |
CGT – beneficial ownership |
|
1052499566017 |
Deductions – legal expenses |
|
1052506054182 |
Average capital per share methodology |
|
1052507197219 |
Deceased estate |
|
1052507882940 |
Superannuation fund for foreign residents |
|
1052509744125 |
Deduction – accommodation expenses |
|
1052509810451 |
Capital gains tax |
|
1052510287484 |
Legal expenses |
|
1052510358728 |
Legal versus equitable ownership |
|
1052510510524 |
CGT – Sub-divisions – Disposal |
|
1052510960055 |
Income tax – aggregated turnover |
|
1052513241159 |
Self-education expenses |
|
1052513488729 |
Division 149 |
|
1052514388184 |
Residency – exemption – foreign income tax offset |
|
1052514952951 |
GST and health |
|
1052515066605 |
Mismatch hybrid rules |
|
1052515629740 |
CGT – deceased estate |
|
1052516253448 |
Commercial debt forgiveness |
|
1052517094103 |
GST – supply of accommodation |
|
1052517129136 |
Assessable income |
|
1052517143343 |
Assessable income |
|
1052517273537 |
CGT – vacant land |
|
1052517423348 |
Property development |
|
1052517453146 |
Foreign pension and lump sum gratuity |
|
1052517765961 |
CGT – disposal of vacant land |
|
1052517872701 |
Small business – concession |
|
1052517873535 |
Rental deductions |
|
1052518040390 |
Small business concessions |
|
1052518183829 |
Applicable fund earnings – multiple lump sum payments |
|
1052518319874 |
Personal services income – results test |
|
1052518334815 |
Assessable income |
|
1052518377445 |
CGT disposal of property |
|
1052519073948 |
CGT exemption |
|
1052520717037 |
NDIS third-party supplies |
|
1052522437514 |
Corporate limited partnership |
|
1052522686588 |
Excise manufacture |
|
1052522746385 |
GST – education courses |
|
1052522960238 |
Mutual income |
|
1052523025229 |
Tax treatment and valuation of superannuation interests |
|
1052523071636 |
Main residence exemption – 50% CGT discount |
|
1052523569633 |
Not for profit – special conditions |
|
1052524084868 |
GST and consideration for taxable supplies |
|
1052524158383 |
GST – property |
|
1052524181437 |
GST – sale of property |
|
1052524750134 |
Return of capital |
|
1052525234855 |
Employee share schemes – reporting obligations |
|
1052525514454 |
Residency |
|
1052525539648 |
GST and supply of food products |
|
1052525770736 |
GST and supply of food |
|
1052526286933 |
Commissioner's discretion – deceased estate |
|
1052526323740 |
Early stage innovation company eligibility |
|
1052526661530 |
Residency of Australia for taxation purposes |
|
1052526824579 |
Income tax exemption and FBT exemption |
|
1052526849101 |
GST – property demolishing and subdivision |
|
1052526894622 |
Capital gains tax – cryptocurrency |
|
1052527040951 |
GST – supply of short-term accommodation |
|
1052527047887 |
Income tax – foreign investments |
|
1052527256580 |
Assessable Income |
|
1052527405512 |
Residency |
|
1052527461645 |
Residency |
|
1052527815136 |
GST – sale of property |
|
1052528024060 |
Excepted trust income |
|
1052528129766 |
Rental deductions |
|
1052528534083 |
CGT – main residence |
|
1052528571144 |
GST and export of services |
|
1052528654126 |
Taxation of financial arrangements |
|
1052528725944 |
GST and second-hand goods |
|
1052528831765 |
Income tax – assessable income |
|
1052529041189 |
Rental deductions – vacant land |
|
1052529075690 |
Residency – departing Australia |
|
1052529623407 |
CGT small business concessions |
|
1052529645030 |
CGT marriage breakdown rollover |
|
1052529653698 |
Early-stage innovation company |
|
1052529665852 |
Withholding tax – exemptions |
|
1052530191390 |
Excepted trust income |
|
1052530216230 |
Excepted person |
|
1052530585334 |
Fuel tax credits |
|
1052530738842 |
Financial supplies made under two agreements |
|
1052530867968 |
GST – importation of coins |
|
1052530875906 |
Capital gains tax |
|
1052531192488 |
Foreign life insurance policy |
|
1052531244338 |
GST – importation of coins |
|
1052477413313 |
CGT – gift, legal v equitable ownership |
|
1052506587880 |
FBT concessions |
|
1052511354093 |
Grants received by auspicor on behalf of grantee |
|
1052515776124 |
Eligible investment business |
|
1052517129532 |
Self-education – deductions |
|
1052521146747 |
GST – conferences |
|
1052521775962 |
Legal and settlement expenses |
|
1052523573611 |
Cost base and date of acquisition |
|
1052523797684 |
Deductions – work related self-education expenses |
|
1052523812417 |
GST – services supplied |
|
1052524177462 |
CGT – Employment termination payment |
|
1052524652393 |
Deceased estates – Commissioner's discretion |
|
1052524661529 |
Commissioner's discretion – replacement asset period |
|
1052524791680 |
Work related expenses – occupancy |
|
1052525873861 |
GST and additives |
|
1052527344387 |
Commissioner's discretion |
|
1052528434064 |
Commissioner's discretion – deceased estate |
|
1052421395115 |
Withholding tax – exemptions |
|
1052484156461 |
Employee share scheme – reporting obligations |
|
1052489516621 |
Income tax and GST – disposal of a property |
|
1052503076297 |
Commissioner's discretion – deceased estate |
|
1052505807305 |
GST – free accommodation |
|
1052509739962 |
CGT – 15-year exemption |
|
1052510344188 |
Employment termination payment |
|
1052516291482 |
GST-free medical aids and appliances |
|
1052518063059 |
CGT – main residence exemption |
|
1052518628301 |
Rental deductions |
|
1052520392854 |
Early-stage innovation company |
|
1052520597628 |
GST – sale of real property |
|
1052521178583 |
Active asset – in the nature of rent |
|
1052522064217 |
GST – property |
|
1052522340736 |
Superannuation – member benefits or death benefits |
|
1052522377717 |
CGT – trust resettlement |
|
1052523224508 |
Share buy-back |
|
1052524280495 |
GST – imported products |
|
1052524912089 |
Double tax agreement – foreign pension |
|
1052525492266 |
Early-stage innovation company eligibility |
|
1052525644515 |
Employee share scheme – minimum holding period |
|
1052526358254 |
Foreign income tax offset |
|
1052526431869 |
Capital gains tax – small business concessions |
|
1052526488831 |
GST – other health services |
|
1052528148907 |
Deductions – misappropriated funds |
|
1052528426464 |
Assessable income |
|
1052530803162 |
Product classification |
|
1052532452798 |
GST – out of court settlement |
|
1052533670770 |
Deductions – legal expenses |
|
1052535492938 |
Product classification |
|
1052451564611 |
Share buy-back |
|
1052487684442 |
Residency |
|
1052488363768 |
Commissioner's discretion – deceased estate |
|
1052493876907 |
Withholding tax – superannuation fund for foreign residents |
|
1052501989479 |
Defence Force Australia – overseas travel for self-education |
|
1052503275310 |
Superannuation death benefits paid to trustee of deceased estate |
|
1052503870008 |
Dividend withholding tax exemption |
|
1052506874619 |
Travel expenses |
|
1052509189935 |
Court orders and negotiated settlements |
|
1052514291591 |
Property development – vacant land |
|
1052517157938 |
Commissioner's discretion – deceased estate |
|
1052517567474 |
Mutuality Principal |
|
1052518045113 |
Capital gains tax 2-year discretion |
|
1052519463802 |
Deceased estate |
|
1052520114845 |
Destroyed dwelling – deceased estate |
|
1052520305748 |
International Issues |
|
1052521595022 |
Deemed fixed entitlements |
|
1052523083663 |
Assessable income – lottery cash prizes |
|
1052523563995 |
Deductions – interest expense |
|
1052524459885 |
Capital gains tax – discount |
|
1052525068406 |
GST and tripartite arrangement |
|
1052525246457 |
Residency |
|
1052525332125 |
Temporary resident and foreign source income |
|
1052525428760 |
Work related expenses |
|
1052525525751 |
Assessable income |
|
1052525593379 |
Rental deductions |
|
1052525598543 |
CGT – deceased estate |
|
1052525686577 |
Rental deductions |
|
1052528850555 |
Self-education expenses |
|
1052513714602 |
Trust restructure |
|
1052519580277 |
Deceased estate |
|
1052522116670 |
Early-stage innovation company eligibility |
|
1052481306689 |
Superannuation Guarantee – fare and travel allowance forming part of OTE |
|
1052497134106 |
PSI – results test |
|
1052520005070 |
Early stage innovation |
|
1052453281397 |
Deduction for rental property expenses |
|
1052502588783 |
Small business 15-year exemption |
|
1052505094579 |
Statutory trust for sale – CGT Events - Net income of trust estate – beneficiaries presently entitled |
|
1052507040004 |
Property subdivision – revenue versus capital – CGT main residence exemption |
|
1052508858206 |
CGT – disposal of shares |
|
1052511588000 |
Income tax – tax losses - non-commercial losses – Commissioner's discretion – special circumstances |
|
1052511812370 |
Affiliates |
|
1052517056247 |
Non-Commercial Losses – Lead time |
|
1052518192935 |
Sale of Vacant Residential Land |
|
1052520018740 |
Self-education expenses |
|
1052520305595 |
Income tax – Assessable income – Timing and derivation |
|
1052520693249 |
Small business restructure |
|
1052520840324 |
CGT – extension of time |
|
1052521169948 |
Family group |
|
1052521379404 |
Trading Stock – notional disposal |
|
1052521707328 |
Division 7A |
|
1052521913080 |
Farm Management Deposit |
|
1052521949039 |
Other Health services |
|
1052522035149 |
Farm Management Deposit |
|
1052522293430 |
Employee share scheme – restricted stock units – vesting date |
|
1052522637432 |
CGT/SBC/Basic conditions/Small business retirement exemption |
|
1052465847672 |
Trustee – testamentary trust |
|
1052500494039 |
Deductibility of self-educations expenses |
|
1052505584387 |
GST and Foreign Exchange |
|
1052510281006 |
Trustee – testamentary trust |
|
1052510371750 |
Income tax – Life insurance bonuses and policies |
|
1052510506439 |
Assessable income |
|
1052511203513 |
Capital gains tax – employee share schemes |
|
1052511510284 |
Residency |
|
1052513063299 |
Investment losses |
|
1052513580286 |
Capital Gains Tax and Employee Share Schemes |
|
1052513611168 |
Capital Gains Tax and Employee Share Schemes |
|
1052513862745 |
Division 7A |
|
1052514312848 |
Division 7A |
|
1052514321243 |
Capital gains tax – employee share schemes |
|
1052514666914 |
Capital Gains Tax and Employee Share Schemes |
|
1052514674192 |
Capital gains tax – employee share schemes |
|
1052514706759 |
Capital gains tax – employee share schemes |
|
1052514724153 |
Capital Gains Tax and Employee Share Schemes |
|
1052515122877 |
INTL/residency |
|
1052515207813 |
INTL/residency |
|
1052515337490 |
Australian resident for taxation purposes |
|
1052516542260 |
Deductions – Self-Education Expenses |
|
1052516547070 |
Early Stage Innovation Company |
|
1052517141016 |
CGT: main residence |
|
1052517574328 |
Legal expenses |
|
1052518064552 |
CGT main residence exemption |
|
1052518116928 |
Commissioner's discretion – deceased estates |
|
1052518326682 |
Small business restructure roll-over – Ultimate economic ownership test |
|
1052519225440 |
Commissioner's discretion – small business concessions |
|
1052519646478 |
Work related deductions |
|
1052520173448 |
CGT – Small business concession – 15-year exemption |
|
1052520197577 |
Deductions – depreciation |
|
1052520379806 |
Extend the time limit to allow the CGT event to occur outside the standard 2-year period following the deceased's death. |
|
1052520817949 |
GST and importation of a medical aid or appliance |
|
1052521256908 |
Income – excepted person |
|
1052521726374 |
Income tax and GST and the sale of residential premises |
|
1052521727575 |
Income tax and GST and the sale of residential premises |
|
1052499148588 |
Foreign income tax offset |
|
1052502181222 |
CGT – consolidation |
|
1052503234322 |
Interest deductibility – redraw facility |
|
1052503358912 |
Commissioner's discretion – deceased estate |
|
1052504620668 |
Special professional income averaging |
|
1052506286002 |
Legal expenses |
|
1052507330605 |
Restructure roll-over |
|
1052509021965 |
Commissioner's discretion – deceased estate |
|
1052510890376 |
Pension income |
|
1052511789096 |
Modified business continuity test |
|
1052513305812 |
Deductions |
|
1052513319725 |
Assessable income |
|
1052513437664 |
Deductibility |
|
1052513439946 |
Unitised employee share scheme |
|
1052513661915 |
Employee use of certain vehicles |
|
1052513700864 |
Deductions – self-education expenses |
|
1052513702993 |
Special levy |
|
1052514101256 |
Work related expenses – overseas airfare expense |
|
1052514258010 |
Deductibility of expenses |
|
1052515702962 |
Deduction penalty interest |
|
1052515704195 |
Residency of Australia for taxation purposes |
|
1052516267319 |
Margin scheme |
|
1052516539912 |
GST – sale of residential premises |
|
1052516604018 |
Residency |
|
1052516999156 |
Commissioner's discretion – deceased estate |
|
1052517131647 |
Capital gain tax – small business concessions – extension of time |
|
1052517163730 |
Residency of Australia for taxation purposes |
|
1052517194482 |
FBT – 109D deemed dividend |
|
1052517319565 |
International residency |
|
1052517750133 |
International income – lump sum |
|
1052517867324 |
Rental deductions |
|
1052518269524 |
Residency – Employee Share Scheme – Start-up Company – capital gains tax |
|
1052519239486 |
Income tax – deductions – work related expenses – home office expenses |
|
1052519454150 |
Division 615 roll-over |
|
1052479896503 |
Controlled Foreign Company – tainted assets – trading stock |
|
1052481103626 |
Thin capitalisation – financial entity |
|
1052489396225 |
Deductibility |
|
1052494350991 |
Business continuity test |
|
1052498587007 |
Life assurance policy |
|
1052502518594 |
CGT concession – 15-year exemption |
|
1052506409952 |
Deductions – interest expenses |
|
1052507879374 |
Residency |
|
1052509809878 |
Early stage innovation company eligibility |
|
1052510267282 |
Deductibility of fee paid on disposal of permits |
|
1052510527890 |
CGT – deceased estate |
|
1052511810238 |
Rental deductions |
|
1052511964895 |
Share buy-back |
|
1052512749154 |
Rental property |
|
1052512949663 |
GST – trustees in bankruptcy |
|
1052512967752 |
Taxation of a foreign lump sum payment |
|
1052513313298 |
Medicare levy surcharge |
|
1052513314486 |
CGT – loss of a CGT asset |
|
1052513724422 |
Main Residence Exemption |
|
1052514010096 |
Commissioner's discretion – extension of time |
|
1052514531494 |
Taxation of financial arrangements – hedging financial arrangement |
|
1052514711821 |
CGT and trust restructuring |
|
1052514735330 |
Whether goodwill is the same pre-CGT asset for the purposes of CGT event K6 (in section 104–230 of the Income Taxation Assessment Act 1997) |
|
1052514776071 |
Taxation of financial arrangements – hedging financial arrangement |
|
1052515430301 |
GST and gifting of vacant land |
|
1052515461920 |
Early-stage innovation company eligibility |
|
1052515476592 |
Temporary residency |
|
1052516006590 |
Division 7A |
|
1052516221813 |
CGT – small business concessions |
|
1052516546064 |
Deceased estate – Commissioner's discretion to extend the 2-year period to dispose of the deceased's property |
|
1052517366420 |
Early stage investor offset |
|
5010122994698 |
CGT – extension of time |
|
1052432625568 |
Income – capital vs revenue |
|
1052466794781 |
CGT – small business concessions |
|
1052479123827 |
GST – Tripartite Arrangements |
|
1052480925746 |
Work related expenses – travel and computers |
|
1052482938310 |
GST – supply of services |
|
1052491462065 |
Tax integrity measures – forestry managed investment schemes |
|
1052492189312 |
GST and waterproof bedding products |
|
1052495279620 |
Rental Property – Domestic Arrangement |
|
1052499594900 |
GST – taxable supply |
|
1052500509617 |
CGT – assets capital allowance depreciating assets |
|
1052500954065 |
Disposal of assets |
|
1052501229278 |
Deceased estate |
|
1052502037409 |
Early-stage innovation company eligibility |
|
1052502260773 |
Capital gains tax |
|
1052502404373 |
Residency |
|
1052502864504 |
Rental expenses |
|
1052503122090 |
FBT – capping threshold |
|
1052504100809 |
Withholding tax |
|
1052504108501 |
Withholding tax |
|
1052504223392 |
CGT – small business concessions |
|
1052504471318 |
Real property sale – Revenue vs Capital |
|
1052504580092 |
Employee share scheme |
|
1052504713366 |
Goods and services tax |
|
1052504917926 |
CGT – SBC - replacement asset period – EOT |
|
1052505302285 |
GST – litigation funding |
|
1052505702810 |
Commissioner's discretion – deceased estate |
|
1052505872502 |
Rental property |
|
1052506281929 |
Rental Deduction |
|
1052506823645 |
Absolute entitlement – CGT event E5 |
|
1052507244060 |
Residency |
|
1052507251047 |
Share Buy-Back |
|
1052507489316 |
GST – sale of new residential premises |
|
1052507912598 |
Rental deduction |
|
1052507965026 |
Residency |
|
1052508268271 |
Capital gains tax |
|
1052508828359 |
Deed of Arrangement |
|
1052508884953 |
Residency |
|
1052508987679 |
FBT – capping thresholds |
|
1052509195315 |
Superannuation death benefit – interdependency |
|
1052509278199 |
Income tax – tax losses – non-commercial losses – Commissioner's discretion – lead time |
|
1052509328965 |
Supplies of things |
|
1052509465389 |
ESS – minimum holding period |
|
1052509479932 |
Incurred |
|
1052509999499 |
CGT – main residence exemption |
|
1052510355005 |
Capital gains tax |
|
1052510356764 |
Assessable income – rental income |
|
1052510384719 |
Rental property expenses – repairs |
|
1052510486510 |
CGT – small business concessions |
|
1052510514477 |
Applicable fund earnings – transfers from foreign superannuation funds |
|
1052510571516 |
Capital Gains Tax – Deceased Estate |
|
1052510792155 |
Deductions |
|
1052510890243 |
Rental deductions |
|
1052510956431 |
Deduction or depreciation car limits |
|
1052510963249 |
Rental income |
|
1052510974533 |
Income tax exempt entity |
|
1052511081546 |
Assessable income |
|
1052511420163 |
Non-commercial losses – lead time |
|
1052511505612 |
Deceased estate – CGT |
|
1052511537416 |
Donations |
|
1052511547541 |
Donations |
|
1052511822492 |
Commissioner's discretion – deceased estates |
|
1052512295615 |
CGT – Property subdivision – transfer of ownership interest |
|
1052512326042 |
CGT – property subdivision – transfer of ownership interest |
|
1052512406509 |
Deceased Estate – Testamentary Gifts |
|
1052513142500 |
Legal vs Equitable ownership – main residence exemption |
|
1052513326364 |
Deductions – timing of deductions |
|
1052513364986 |
Residency of Australia for taxation purposes |
|
1052513483237 |
Early-stage innovation company eligibility |
|
1052514194617 |
Residency of Australia for taxation purposes |
|
1052514203982 |
Payments to a landowner from a native vegetation credit offset scheme |
|
1052514457597 |
Commissioner's discretion – extension of time |
|
1052514801033 |
Work related self-education expenses |
|
1052515096825 |
Non-commercial loss discretion – special circumstances for greater than $250,000 – beef cattle farming |
|
1052515364731 |
Deductions – self-education expenses |
|
1052470102957 |
Small business restructure |
|
1052472250874 |
Thin capitalisation |
|
1052490443164 |
Pre-CGT goodwill |
|
1052495882723 |
Insurance payment – non-resident |
|
1052499681535 |
Application of total net forgiven amount against transferred tax losses |
|
1052503729437 |
Section 100A |
|
1052504888251 |
Deductions – investment |
|
1052509411423 |
Rental repairs |
|
1052510615824 |
Capital gains tax marriage breakdown rollover |
|
1052511313229 |
Real property disposal – timing of CGT event |
|
1052512554113 |
Repayment of workers' compensation amounts |
|
1052512943272 |
Employment termination payment |
|
1052479844169 |
Financial supplies |
|
1052489580841 |
Section 100A assessable income |
|
1052490843822 |
GST and food marketed as a prepared meal |
|
1052491969305 |
Capital gains tax |
|
1052497796660 |
Deceased estate |
|
1052499183594 |
CGT – Foreign Resident Capital Gain Withholding |
|
1052501123751 |
Capital gains tax market valuation |
|
1052501839476 |
GST and supply of milk |
|
1052502950412 |
CGT – main residence |
|
1052503189915 |
FBT – scholarship program |
|
1052503370678 |
Income tax exempt entity – public authority |
|
1052503514103 |
Fringe Benefits Tax – Rebatable employer |
|
1052504055158 |
GST and sale of real property |
|
1052504130256 |
Legal Expenses |
|
1052504156498 |
GST free – tour package |
|
1052505096286 |
Early-stage innovation company qualification |
|
1052505383239 |
Withholding tax – interest payments |
|
1052505401889 |
DTA – foreign pension |
|
1052505437416 |
CGT – transfer of strata units |
|
1052505732890 |
Non-commercial losses – special circumstances |
|
1052505737353 |
Capital gains tax – testamentary trust |
|
1052505814704 |
Superannuation death benefit – interdependency |
|
1052506310941 |
Am I in business – stamp collection |
|
1052506374312 |
GST and food classification |
|
1052506617730 |
Deceased estate – 2-year discretion |
|
1052506650451 |
Housing fringe benefit |
|
1052506757319 |
Commissioner's discretion – deceased estate |
|
1052506772087 |
Commissioner's discretion |
|
1052506894171 |
Assessable income |
|
1052507210257 |
CGT – deceased estate – 2 year discretion |
|
1052507213045 |
Residency of Australia for taxation purposes |
|
1052507218595 |
Deductions – vacant land |
|
1052507228208 |
Assessable income |
|
1052507288940 |
GST and the sale of residential premises |
|
1052507419354 |
Residency |
|
1052507494871 |
Resident of Australia for taxation purposes |
|
1052507600306 |
Income tax exempt entity |
|
1052507858195 |
Whether payments from foreign pension plans are treated as lump sum payments from a foreign superannuation fund for Australian tax purposes |
|
1052507863981 |
Commissioner's discretion – deceased estate |
|
1052507878368 |
CGT – deceased estate |
|
1052507918096 |
15-year exemption to disregard the capital gain tax |
|
1052508054453 |
Lump sum compensation payment – Farm management deposit |
|
1052508128134 |
CGT – deceased estates – 2-year discretion |
|
1052508129757 |
CGT - transfer of strata units |
|
1052508133842 |
CGT – transfer of strata units |
|
1052508333202 |
Property fringe benefits |
|
1052508478042 |
Residency |
|
1052508478795 |
Commissioner's discretion – deceased estate |
|
1052508751497 |
In connection to retirement |
|
1052508752883 |
CGT – individual's retirement |
|
1052508953548 |
Rental repairs – roof |
|
1052508972507 |
GST – drugs and medicinal preparations |
|
1052509099463 |
Income – councillor allowance |
|
1052509120650 |
Capital gains tax main residence exemption |
|
1052509276193 |
Work related deductions |
|
1052509546018 |
Deductions – legal expenses |
|
1052509704672 |
Rental deductions |
|
1052509791113 |
CGT – main residence exemption |
|
1052510405777 |
Capital gains tax |
|
1052445493536 |
Non-commercial loss-lead time-primary production |
|
1052475456114 |
Non-monetary consideration |
|
1052475590539 |
GST – sale of real property |
|
1052485604000 |
CGT – legal vs equitable ownership |
|
1052487308923 |
Income tax – assessable income – compensation and ex gratia payments |
|
1052489536378 |
Income tax – residency |
|
1052490233900 |
CGT – compulsory acquisition |
|
1052490316411 |
Rental property |
|
1052490430410 |
CGT – main residence exemption |
|
1052491979625 |
CGT – main residence exemption |
|
1052492128544 |
Residency |
|
1052492783987 |
GST – financial supplies RITCs |
|
1052495052434 |
CGT – small business concessions |
|
1052495242376 |
Commissioner's discretion |
|
1052495347163 |
10-year condition for downsizer |
|
1052495745198 |
CGT – small business concession |
|
1052496122253 |
Commissioner's discretion – deceased estate |
|
1052496499786 |
Eligible accelerator program |
|
1052496544362 |
Commissioner's discretion |
|
1052496618147 |
Income Tax – Fixed interest |
|
1052497284472 |
Foreign superannuation fund – withholding tax exemption |
|
1052497614016 |
Foreign income tax offset |
|
1052497662601 |
Commissioner's discretion – deceased estate |
|
1052497939572 |
Early stage innovation company eligibility |
|
1052498018238 |
Supplies by creditors in satisfaction of debts |
|
1052498028503 |
GST – financial supplies RITCs |
|
1052498327190 |
ESIC eligibility |
|
1052498670867 |
CGT – severance of joint ownership |
|
1052498809395 |
CGT – Small Business Concession – Connected entities – Partnership |
|
1052498990568 |
Sovereign immunity |
|
1052499112477 |
Capital raising |
|
1052499197303 |
Residency |
|
1052499342804 |
Deceased estate 2-year discretion |
|
1052499928299 |
Deductions |
|
1052500015807 |
CGT – main residence exemption |
|
1052500039783 |
GST – course materials |
|
1052500496113 |
CGT – deceased estate – asset passing to tax – advantaged entity |
|
1052500891727 |
Foreign lump sum payment |
|
1052500903124 |
Commissioner's discretion – deceased estate |
|
1052501055354 |
Assessable income |
|
1052501223267 |
Commissioner's discretion – deceased estate |
|
1052501322410 |
Small business entity status and active asset test |
|
1052501438939 |
Not-for-profit company |
|
1052501614004 |
Corporate residency |
|
1052501621523 |
Applicable fund earnings |
|
1052501659669 |
CGT main residence |
|
1052501673321 |
Residency |
|
1052501761131 |
Assessable income |
|
1052501773428 |
Compensation payments |
|
1052501782550 |
Division 40 – roller room |
|
1052501837178 |
Income |
|
1052501968138 |
Deductions – self-education expenses |
|
1052502024622 |
GST – export of legal services |
|
1052502386210 |
Deductions |
|
1052502506781 |
CGT – severance of joint ownership |
|
1052502663810 |
Lump sum |
|
1052502919320 |
Assessable income |
|
1052502956692 |
GST and mixed supply of property |
|
1052503002548 |
Self-education expenses |
|
1052503108263 |
CGT – small business concessions |
|
1052503124781 |
Deceased estate |
|
1052503136218 |
Deceased estates – capital gains tax – cost base |
|
1052503281063 |
CGT roll-over |
|
1052503294048 |
Am I in business |
|
1052503356396 |
Am I in business – rental properties |
|
1052503459223 |
CGT – main residence |
|
1052503825678 |
Deductions |
|
1052503928352 |
CGT – deceased estate |
|
1052504039127 |
International Income |
|
1052504135095 |
GST and mergers and acquisitions |
|
1052504277349 |
CGT – small business extension of time to make a choice |
|
1052504790772 |
Property development |
|
1052504799097 |
Commissioner's discretion – deceased estate |
|
1052504934356 |
Special levy – repairs |
|
1052505026782 |
CGT small business concessions |
|
1052505242884 |
Non-commercial losses – special circumstances |
|
1052505267474 |
Income tax – eductions |
|
1052505346652 |
Employee share scheme – market value |
|
1052505500152 |
GST – sale of property |
|
1052505501324 |
Main residence exemption – 6-year rule |
|
1052505539704 |
Capital gains tax – shares |
|
1052505561839 |
Assessable income |
|
1052505714061 |
Deductions |
|
1052506011205 |
CGT – small business concessions |
|
1052506182536 |
Deceased estate 2-year discretion |
|
1052506220362 |
Deductions |
|
1052506228093 |
GST and creditable acquisitions |
|
1052506399613 |
CGT – shares |
|
1052506584836 |
Commissioner's discretion - franking deficit tax offset |
|
1052506633667 |
CGT – 15-year exemption |
|
5010116459028 |
Fringe benefit tax |
|
5010122022737 |
ESS minimum holding period discretion |
|
1052464690999 |
SGAA – principal required to make superannuation guarantee payments |
|
1052473117956 |
Cryptocurrency trader business |
|
1052473760768 |
Death benefits |
|
1052479844841 |
Fringe benefits tax – living-away-from-home allowance |
|
1052484140974 |
Deceased estate |
|
1052486592649 |
Pay-As-You-Go Withholding |
|
1052487309455 |
Capital gains tax – discount capital gains |
|
1052492013424 |
CGT Small business 15-year exemption |
|
1052493156473 |
Capital gains tax |
|
1052495251544 |
Applicable fund earnings |
|
1052495256172 |
Residency |
|
1052495497715 |
10-year condition for downsizer |
|
1052496282076 |
Employment termination payment on grounds of invalidity |
|
1052496538317 |
FITO – deemed disposal |
|
1052497423580 |
Main residence exemption – adjacent land |
|
1052497947643 |
Superannuation funds for foreign residents – exemption from withholding tax |
|
1052498373309 |
Capital losses – CGT event C2 and unit holdings |
|
1052498518113 |
Excepted person – minor |
|
1052498573165 |
Excepted person – minor |
|
1052498844690 |
Commissioner's discretion – fixed interests |
|
1052498879711 |
Windfall gains tax – CGT cost base – third element |
|
1052498897868 |
Early-stage innovation company eligibility |
|
1052498979996 |
Lump sum |
|
1052499105101 |
Capital gains tax – 15-year exemption |
|
1052499218676 |
Lump sum |
|
1052499424789 |
Commissioner's discretion – fixed interests |
|
1052500045829 |
Assessable income – foreign sourced income |
|
1052500159293 |
GST and medical aids and appliances |
|
1052500234557 |
Capital gains tax – extension of time. |
|
1052500348921 |
GST and new residential premises |
|
1052500501866 |
Fringe benefits tax – capping threshold |
|
1052500524843 |
Commissioner's discretion – extension of time to make a choice |
|
1052500718521 |
Offsets – franking tax offset |
|
1052501031225 |
International income – exempt tax in Australia |
|
1052501497714 |
Sale of property |
|
1052501505862 |
Capital gains tax concession – extension of time |
|
1052501661109 |
Capital gains tax – disposal of asset |
|
1052501754170 |
The Commissioner's discretion to extend the 2-year time limit to dispose of a dwelling |
|
1052502075878 |
Small business concessions |
|
1052370972479 |
Pay as you go – education grants |
|
1052471708548 |
Capital Gains Tax – Active asset – 15-year exemption |
|
1052474557658 |
GST – colon hydrotherapy |
|
1052474999196 |
Employment termination payment, redundancy payment, retention bonus |
|
1052478558962 |
CGT – small business participation percentage – significant individual |
|
1052484559897 |
Deceased estate |
|
1052486306254 |
R & D tax offset |
|
1052490974522 |
International income – section 23AG |
|
1052491428630 |
Deductions – Rental Property Expenses |
|
1052492682569 |
Compensation – inappropriate financial advice |
|
1052494177987 |
Deceased estate – 2-year discretion |
|
1052494734248 |
Deceased estate – 2-year discretion |
|
1052494838194 |
Interest deductions |
|
1052494987970 |
Early-stage innovation company eligibility |
|
1052495337343 |
Assessable income – lump sum payment |
|
1052495415193 |
Double tax agreement (DTA) |
|
1052496791603 |
ESIC eligibility |
|
1052496812489 |
Fuel tax credits |
|
1052496889546 |
CGT – cost base and main residence exemption |
|
1052497121783 |
Trust losses and consolidation |
|
1052497190099 |
Commissioner discretion - tax exempt |
|
1052497284745 |
Early-stage innovation company eligibility |
|
1052497293562 |
Commissioner's discretion – extension of time |
|
1052497647842 |
Residency |
|
1052497661695 |
CGT on disposal of shares |
|
1052497867462 |
Lump sum – capital gains tax |
|
1052497878483 |
Assessable income |
|
1052497937307 |
CGT – Title transfer |
|
1052497966011 |
Residency of Australia for taxation purposes |
|
1052497997841 |
CGT – deceased estate – land subdivision |
|
1052498130942 |
Assessable income |
|
1052498164362 |
CGT: legal vs beneficial ownership |
|
1052498333252 |
Residency of Australia for taxation purposes |
|
1052405529557 |
Superannuation |
|
1052454544440 |
GST – sale of new residential premises |
|
1052469521180 |
Foreign retirement fund |
|
1052470120611 |
Commissioner's discretion – deceased estate |
|
1052471444181 |
Income tax and GST – Property development – capital vs revenue |
|
1052483434106 |
Genuine redundancy – arrangement to employ |
|
1052485668546 |
Residency |
|
1052486076697 |
Income from a foreign trust |
|
1052486265289 |
Rental deductions |
|
1052487307420 |
Capital gains tax – small business relief |
|
1052488096511 |
Deductibility of rental property expenses |
|
1052489399922 |
Work-related expenses |
|
1052490227517 |
Employment termination payment – 12-month rule |
|
1052490634158 |
Assessable income – foreign pension – lump sum payment |
|
1052491287295 |
Rental property deductions |
|
1052491835086 |
Income tax Assessable income – Gifts |
|
1052491954291 |
CGT – deceased estate |
|
1052492269486 |
Donation deductions |
|
1052492683439 |
Assessable income |
|
1052492707409 |
Work related deductions |
|
1052492995452 |
CGT – deceased estate |
|
1052493465179 |
Residency |
|
1052493860569 |
Small business restructure rollover |
|
1052493940237 |
Rental deductions and special levies |
|
1052494025404 |
Deductions – office holder income |
|
1052494287784 |
GST and subdivision and sale of vacant land |
|
1052494413924 |
Child maintenance trust |
|
1052494875937 |
GST – sale of residential premises |
|
1052495238963 |
Income source |
|
1052495381712 |
Commissioner's discretion – franking deficit tax offset |
|
1052496062683 |
Trust losses and consolidation |
|
1052497111674 |
Deductions |
|
7910173108837 |
Wine equalisation tax – product classification |
|
1052467517951 |
Commissioner's discretion – deceased estate |
|
1052468572254 |
Commissioner's discretion – deceased estate |
|
1052484179097 |
CGT event A1 – in-specie land distribution |
|
1052485854217 |
Rental – other deductions |
|
1052486917851 |
Commissioner's discretion – Special circumstances |
|
1052487335975 |
Tax treatment of termination payment and unused annual leave and long service leave |
|
1052487599326 |
Employment termination payment |
|
1052487813561 |
Extension of time – capital gains tax (CGT) small business concessions |
|
1052488314469 |
GST – supply of going concern |
|
1052490199725 |
Assessable income |
|
1052490356844 |
Am I in business – short term holiday rentals |
|
1052490470434 |
Small Business CGT Concessions |
|
1052491019204 |
International income – residency |
|
1052491054405 |
GST – supplies of bulk water |
|
1052491424790 |
CGT EOT deceased estate |
|
1052491456234 |
Commissioner's discretion – deceased estate |
|
1052491652056 |
GST – importation of food |
|
1052491754617 |
CGT – small business concessions – 15-year exemption – in connection with retirement |
|
1052492005077 |
Assessable income – interest |
|
1052492036732 |
Non-commercial loss – lead time [gt ]$250,000 |
|
1052492678812 |
Commissioner's discretion – deceased estate |
|
1052492684250 |
Double tax agreement |
|
1052492742717 |
Cost base – cost of owning an asset |
|
1052492773290 |
Capital gains tax – small business concession – retirement |
|
1052492909498 |
Rental – other deductions |
|
1052492937943 |
Rental property – deduction |
|
1052493128824 |
Extension of time – CGT small business concessions |
|
1052493164651 |
GST and medical aids and appliances |
|
1052493268990 |
Commissioner's discretion |
|
1052493376051 |
Extension of time |
|
1052495254056 |
Commissioner's discretion |
|
1052495270967 |
Assessable income |
|
5010118868994 |
Non-commercial loss-am |
|
5010120649810 |
Indemnity payment |
|
7920170772995 |
Non-commercial losses - lead time |
|
1052472099724 |
Limited partnership |
|
1052481709099 |
Residency |
|
1052483573386 |
GST on property sale |
|
1052341237805 |
R & D notional deductions |
|
1052466992301 |
PAYGW |
|
1052468658706 |
NFP – eligibility for tax concessions for proposed project |
|
1052469477432 |
NFP – eligibility for tax concessions |
|
1052469727142 |
Deceased estate |
|
1052471287504 |
CGT, legal v equitable ownership |
|
1052472318282 |
CGT – trust deed amendment |
|
1052473945174 |
Rental property deductions |
|
1052474414856 |
GST – supply of digital content |
|
1052475166688 |
Foreign super fund – exemption from withholding tax |
|
1052477078821 |
CGT, multiple dwellings, main residence exemption, single title |
|
1052479301050 |
Deductions – when incurred |
|
1052481332349 |
Rental deductions – interest expenses |
|
1052482261025 |
Deceased estate |
|
1052482280117 |
Capital gains tax – marriage breakdown rollover |
|
1052482355664 |
Small business concessions |
|
1052482776134 |
Characterisation of foreign entity |
|
1052482794989 |
Rental deductions |
|
1052482802628 |
Trustee liability to tax |
|
1052483112681 |
Capital raising |
|
1052483398607 |
Small business CGT concessions 15-year exemption |
|
1052483441018 |
Small business CGT concessions 15-year exemption |
|
1052483465374 |
Small business CGT concessions 15-year exemption |
|
1052484223261 |
Capital gains tax – small business concession |
|
1052484500225 |
Deceased estate |
|
1052484769291 |
Deceased estate |
|
1052485022331 |
Rental deductions – special levy |
|
1052485081512 |
Commissioner's discretion – deceased estate |
|
1052485200022 |
Capital gains tax – investment scam |
|
1052485460799 |
Sale of subdivided land |
|
1052485555779 |
Commissioner's discretion – deceased estate |
|
1052485990534 |
Capital gains tax – deceased estate – section 99 |
|
1052486088864 |
Capital gains tax small business concessions – 15-year exemption |
|
1052486283787 |
GST – food classification |
|
1052486328709 |
Rental deductions – Land tax |
|
1052486481998 |
GST payable on sale of property |
|
1052486842060 |
FBT – remote area housing benefits |
|
1052486880348 |
Capital gains tax |
|
1052487048084 |
General interest charges and shortfall interest charges |
|
1052487603878 |
Unit trust |
|
1052487797199 |
Commissioner's discretion – extension of time to make a choice |
|
1052488088482 |
GST and sale of property |
|
1052488094002 |
Assessable income – digital currency |
|
1052488192041 |
Capital gains tax small business concessions |
|
1052488293930 |
GST and remittance services |
|
1052488402295 |
CGT – small business concessions – deceased estate |
|
1052488703911 |
Not-for-profit – exemption |
|
1052488762923 |
Demerger |
|
1052489207798 |
Residency tests |
|
1052489251196 |
Product classification |
|
1052489451527 |
Deductions – rental deductions |
|
1052489682019 |
GST and the provision of facilities and services |
|
1052490229597 |
GST and IPO costs |
|
1052490634629 |
Commissioner's discretion – extend the 2-year time limit to dispose of a dwelling |
|
5010120508085 |
Exercise of the Commissioner's discretion under subsection 99A(2) of the Income Tax Assessment Act 1936 (ITAA 1936) |
|
1052357442441 |
CGT – asset rollover |
|
1052423695183 |
Trust resettlement |
|
1052451058210 |
CGT – deceased estate |
|
1052459642174 |
CGT – main residence exemption |
|
1052465380989 |
GST – input tax credits |
|
1052468106049 |
Rental deduction |
|
1052468709715 |
GST – food products |
|
1052469597799 |
Commissioner's discretion |
|
1052474780906 |
Income tax exemption – encouragement of animal racing |
|
1052474804583 |
Income tax exemption |
|
1052474819171 |
Income tax exemption – encouragement of animal racing |
|
1052474929783 |
GST and sale of coconut water |
|
1052475662847 |
Employment termination payment |
|
1052477602207 |
GST – NDIS specialist disability accommodation |
|
1052477709305 |
GST – residential accommodation by registered charities |
|
1052477805702 |
Capital gains tax – deceased estate |
|
1052478021184 |
Proposed payment of dividends |
|
1052480328309 |
Superannuation |
|
1052480599906 |
GST – creditable acquisitions |
|
1052481283534 |
Capital gains tax |
|
1052481290975 |
GST – supply of content |
|
1052481359448 |
Capital Gains Tax – deceased estate |
|
1052481733464 |
Applicable Fund Earnings |
|
1052483036048 |
Residency |
|
1052483564689 |
Restructure roll-over |
|
1052483862257 |
Early-stage innovation company eligibility |
|
1052483952972 |
CGT – small business concessions |
|
1052484032199 |
International income – 23AG |
|
1052484104329 |
Commissioner's discretion – deceased estate |
|
1052484169748 |
Legal Expenses |
|
1052484182754 |
ESS- real risk of forfeiture |
|
1052484933144 |
Small business restructure rollover |
|
1052485242211 |
Fund excluded from liability to withholding tax on interest |
|
1052485331988 |
Excepted person |
|
1052485671998 |
GST – commercial accommodation |
|
1052485805976 |
Repair – investment property |
|
1052486015556 |
Income tax exemption – not for profit-community service |
|
1052486069152 |
Residency |
|
1052486090804 |
Am I in business – gambling |
|
1052486117815 |
Residency |
|
1052486237403 |
GST-free going concern |
|
1052486452466 |
CGT – SBC - small business participation – trust |
|
1052486453034 |
Residency |
|
1052486453485 |
Trust – small business participation |
|
1052486531053 |
Business – am I in business – boarding house |
|
1052486586201 |
Work related expenses |
|
1052486593499 |
CGT – SBC - small business participation – trust |
|
1052486642577 |
Early-stage innovation company eligibility |
|
1052486758025 |
Small business CGT concessions – active asset test – exclusion in paragraph 152-40(4)(e) where the asset's 'main use' is to derive rent – mixed use where the asset is used partly for rent and partly for business |
|
1052487088313 |
CGT – deceased estate |
|
1052487599735 |
CGT – small business concessions |
|
1052487659321 |
GST – supplies for nominal consideration |
|
1052488245452 |
GST – margin scheme eligibility |
|
5010118898490 |
NFP company |
|
1052373546719 |
Thin capitalisation exemption |
|
1052407283229 |
Superannuation guarantee – Lump sum payments received as part of early retirement or transition to retirement |
|
1052448756463 |
Income tax – non-resident |
|
1052448828937 |
Trust resettlement |
|
1052449025516 |
Trust resettlement |
|
1052449043176 |
Trust resettlement |
|
1052464804931 |
GST and input tax credits |
|
1052464950812 |
Assessable income |
|
1052467153504 |
Commissioner's discretion – deceased estate |
|
1052467265881 |
Withholding tax – foreign superannuation fund |
|
1052468162383 |
Residency |
|
1052469720427 |
Deceased estate |
|
1052470095208 |
Tax exempt entity |
|
1052470539625 |
CGT – cryptocurrency |
|
1052471931432 |
Disability superannuation benefit |
|
1052474091900 |
Deceased estate 2-year discretion |
|
1052474421122 |
Residency for tax purposes |
|
1052474660834 |
GST and FBT – reimbursement of employee religious practitioner expenses |
|
1052475205686 |
Commercial property – taxable supply |
|
1052475483166 |
CGT – cost base |
|
1052475548124 |
GST and the sale of real property |
|
1052476042092 |
Restructure roll-over |
|
1052477340346 |
Lump sum |
|
1052477563465 |
Restructure roll-over |
|
1052477594399 |
GST – supply of residential accommodation by registered charities |
|
1052477964077 |
Income tax and deductions – GST and car limit |
|
1052478453055 |
CGT – 2-year discretion |
|
1052478707816 |
GST and food classification |
|
1052479215155 |
Deductions – rental repairs, capital works and capital allowances |
|
1052479845071 |
CGT – deceased estate |
|
1052479997989 |
Disposal of assets |
|
1052480033307 |
Superannuation fund for foreign residents |
|
1052480182456 |
Excepted Income |
|
1052480212260 |
International organisations privileges and immunities |
|
1052480265178 |
ESIC tax offset |
|
1052480392727 |
Employment Termination Payment |
|
1052480485516 |
Business deductions – therapy dog services |
|
1052480656353 |
GST and supply of content to an online platform located outside Australia. |
|
1052480665836 |
GST – and supply of water |
|
1052480692284 |
Commissioner's discretion – non-commercial losses |
|
1052480875590 |
Deductions – legal expenses |
|
1052481296486 |
Employee share scheme |
|
1052481546576 |
Employee share scheme |
|
1052481610364 |
Deductions – rental |
|
1052481711419 |
Main residence exemption |
|
1052481714190 |
Main residence exemption |
|
1052481805227 |
Residency of Australia for taxation purposes |
|
1052481817361 |
CGT – legal vs equitable ownership |
|
1052481931068 |
Residency |
|
1052481974205 |
CGT event – Deed of Renunciation |
|
1052482055532 |
Commissioner's discretion – deceased estate |
|
1052482248457 |
Work-related self-education expenses |
|
1052482384592 |
Superannuation death benefits paid to trustee of deceased estate |
|
1052482455823 |
CGT – deceased estate |
|
1052482526729 |
Wine equalisation tax – product classification |
|
1052482602164 |
Employment termination payments |
|
1052482638915 |
Carrying on a business – leasing property |
|
1052482658766 |
Active asset test |
|
1052482660339 |
Active asset test |
|
1052482772765 |
Deductibility of legal fees |
|
1052482811929 |
Deductions – legal expenses |
|
1052482827383 |
Sovereign immunity |
|
1052482832880 |
CGT and deceased estates |
|
1052482972232 |
Deductions – work related expenses |
|
1052483004757 |
GST treatment of on-supplies of water |
|
1052483018508 |
Residency |
|
1052483107402 |
CGT – small business concessions |
|
1052483326701 |
Income tax exemption – sporting club |
|
1052483327704 |
Commissioner's discretion – deceased estate |
|
1052483379713 |
Residency – assessable income |
|
1052483529082 |
Restructure roll-over |
|
1052483558241 |
Restructure roll-over |
|
1052483561060 |
Restructure roll-over |
|
1052483562761 |
Restructure roll-over |
|
1052483566101 |
Restructure roll-over |
|
1052483601181 |
Trusts – section 99A - discretion |
|
1052483609507 |
Withholding Tax |
|
1052483786156 |
Restructure roll-over |
|
1052483789460 |
Restructure roll-over |
|
1052483792396 |
Restructure roll-over |
|
1052483795444 |
Restructure roll-over |
|
1052484055923 |
Main residence exemption |
|
1052484159973 |
CGT – active asset |
|
1052484261309 |
Family trust election variation |
|
1052484320314 |
CGT extension of time/replacement asset |
|
1052484416871 |
Non-commercial loss discretion – lead time – [lt ]250k |
|
1052484465732 |
Employee share scheme |
|
1052484633054 |
Employee share trust |
|
1052484678817 |
CGT – small business concession |
|
1052485077323 |
Deceased estates |
|
1052485101415 |
Foreign income year |
|
1052485151999 |
CGT – 15-year exemption |
|
1052485155631 |
GST – commercial residential premises |
|
1052485465294 |
GST – food classification |
|
1052485742427 |
CGT – Small business concession |
|
1052486034148 |
Self-education expenses |
|
1052486420055 |
Division 149 ITAA 1997 |
|
1052472870483 |
Fringe benefits tax – capping threshold |
|
1052475452485 |
Discretional power under paragraph 124-75(3)(b) of the ITAA 1997 |
|
1052477646492 |
Residency |
|
1052479752013 |
Self - Education Expenses |
|
1052479943656 |
Deceased estate and capital gains tax |
|
1052480616933 |
Early stage innovation company |
|
1052436125014 |
FBT – employee benefits card |
|
1052437179065 |
GST – payment under agreement. |
|
1052446282448 |
Foreign resident – employment income |
|
1052457112266 |
Pre-CGT Asset |
|
1052457293099 |
Off-market share buy-back |
|
1052459136033 |
Deceased estates |
|
1052460531644 |
Pre CGT – trust distribution |
|
1052460786661 |
Superannuation funds for foreign residents – exemption from withholding tax |
|
1052470613246 |
Applicable fund earnings – trust distributions |
|
1052472147354 |
GST – short-term lease of residential premises |
|
1052472684501 |
Trust Resettlement |
|
1052472704644 |
Trust Resettlement |
|
1052472777650 |
Trust resettlement |
|
1052472810572 |
Trust Resettlement |
|
1052473269559 |
CGT – deceased estate |
|
1052473562693 |
CGT – Disposal - Legal vs Equitable |
|
1052474362068 |
GST – supply of GST-free education course |
|
1052475177521 |
CGT – small business extension of time to make a choice |
|
1052475381589 |
Certain trust income to be taxed at special rate |
|
1052476412056 |
Pre-CGT status |
|
1052476445262 |
Interest deduction |
|
1052476599741 |
CGT – property |
|
1052476613795 |
Employee share scheme |
|
1052476747105 |
Applicable Fund Earnings |
|
1052477580379 |
GST and supply of food |
|
1052477708860 |
Assessable income |
|
1052477758633 |
Residency |
|
1052477968128 |
Deductions |
|
1052478300871 |
Foreign super fund – exemption from withholding tax |
|
1052478547483 |
Residency of Australia for taxation purposes |
|
1052479215593 |
Capital gains tax – CGT events C1 to C3 |
|
1052479226621 |
International issues |
|
1052479347390 |
Taxation treatment – foreign superannuation lump sum benefit |
|
1052479369861 |
CGT – deceased estate |
|
1052479553507 |
Deductions |
|
1052479781925 |
Commissioner's discretion – replacement asset period |
|
1052479822487 |
Commissioner's discretion – deceased estate |
|
1052479905005 |
Trailing commissions – loan book |
|
1052479970153 |
Double tax agreement – foreign super fund |
|
1052480066117 |
GST – food classification |
|
1052480467609 |
Commissioner's discretion – deceased estate |
|
1052480572716 |
Capital gains tax |
|
1052480574358 |
Creditable acquisition |
|
1052480670680 |
CGT concessions – active asset |
|
1052480944247 |
Commissioner's discretion – deceased estate |
|
1052481166838 |
Deceased Estate – 2-year discretion |
|
1052481228222 |
GST – car limit |
|
1052481265685 |
Self-education expenses |
|
1052481373720 |
Deductions – work related expenses |
|
5010118934048 |
Classification of goods |
|
7920170879882 |
Deductions – split loan |
|
1052307940221 |
Capital gains tax – testamentary trust |
|
1052331719903 |
Early stage innovation company |
|
1052429599339 |
CGT – losses |
|
1052430668661 |
Royalty deductions paid to unit trust |
|
1052443568121 |
Cryptocurrency |
|
1052444097194 |
GST for property sale of deceased estate |
|
1052454379750 |
Residency of Australia for taxation purposes |
|
1052455336439 |
Non-commercial losses-primary production |
|
1052456599485 |
Commissioner's discretion – non-commercial losses |
|
1052460083372 |
Foreign superannuation fund |
|
1052462016284 |
Deductibility of loan interest |
|
1052462532554 |
CGT- trust resettlement |
|
1052462628537 |
Commissioner's discretion – non-commercial losses |
|
1052463058542 |
Residency – Thin Capitalisation |
|
1052464839341 |
Income tax: Deductions – repairs |
|
1052465109299 |
Subdivision of land – realisation of a capital asset or a taxable supply? |
|
1052465234384 |
Genuine redundancy |
|
1052466296435 |
Commissioner's discretion – special circumstances |
|
1052466431174 |
GST – language course |
|
1052468186678 |
work-related self-education expenses |
|
1052468255309 |
Extension of time – small business concessions |
|
1052468274748 |
R & D notional deductions |
|
1052468847372 |
Foreign hybrid limited partnership election |
|
1052469126667 |
Goods and services tax |
|
1052469210946 |
Residency |
|
1052469611269 |
Residency |
|
1052469736472 |
CGT – partial main residence exemption |
|
1052469805947 |
Residency |
|
1052470193578 |
Superannuation member benefits or death benefits |
|
1052470295113 |
Income Tax – deductions |
|
1052470386480 |
Capital Gains Tax – 2-year discretion |
|
1052470681562 |
Commissioner's discretion - deceased estate |
|
1052470691080 |
Assessable income |
|
1052470732406 |
Residency |
|
1052470762499 |
Employee Share Scheme |
|
1052470926337 |
Genuine redundancy |
|
1052471295013 |
Rental property expenses |
|
1052471605179 |
Undeducted Purchase Price |
|
1052471634036 |
Legal v Beneficial Ownership |
|
1052471639599 |
Legal v Beneficial Ownership |
|
1052471661562 |
Division 615 business restructure roll-overs |
|
1052471664285 |
Residency |
|
1052471764879 |
Interdependency and financial dependency |
|
1052471910282 |
Public Company Status and Imputation Benchmark Rule |
|
1052471913918 |
Rental deductions – repairs versus improvements |
|
1052472075702 |
CGT – compensation payment |
|
1052472141158 |
GST and grants |
|
1052472267260 |
ESIC Eligibility |
|
1052472306680 |
Residency |
|
1052472425535 |
CGT – Capital vs Revenue – Mere realisation of capital asset |
|
1052472510635 |
CGT – extension of time |
|
1052472556508 |
Rental property deductions |
|
1052472578397 |
CGT – small business concessions – basic conditions |
|
1052472605699 |
CGT – cryptocurrency |
|
1052472922713 |
Undeducted purchase price |
|
1052473088723 |
Permanent establishment section 161 of the Income Tax Assessment Act 1936 |
|
1052473478281 |
CGT – Shares |
|
1052473557125 |
Non-commercial losses |
|
1052473564462 |
Early-stage innovation company eligibility |
|
1052473640154 |
Capital gains tax – main residence exemption – vacant land |
|
1052473718808 |
Residency |
|
1052473822334 |
Superannuation funds for foreign residents – exemption from withholding tax |
|
1052474044561 |
Choice to become head company of a consolidated group |
|
1052474081804 |
Commissioner's discretion to extend the 2-year period to dispose of a dwelling acquired from a deceased estate. |
|
1052474120802 |
GST and supply of breakfast cereals |
|
1052474146677 |
Commissioner's discretion |
|
1052474150382 |
Commissioner's discretion – deceased estate |
|
1052474153745 |
The application of Subdivisions 310-B and 310-D of the Income Tax Assessment Act 1997 and Part IVA of the Income Tax Assessment Act 1936 |
|
1052474158315 |
Rental deductions – retaining wall |
|
1052474295375 |
CGT – assets |
|
1052474345787 |
Employee share trust |
|
1052474512973 |
GST and letting fees and services |
|
1052474534431 |
GST and supply of new residential premises |
|
1052474560948 |
CGT – deceased estate |
|
1052474578522 |
Commissioner's discretion – deceased estate |
|
1052474688803 |
GST – supply of education courses |
|
1052474701185 |
Assessable income |
|
1052475032343 |
Double tax agreement – compensation |
|
1052475071637 |
Commissioner's discretion – extension of time – compulsory acquisition |
|
1052475101701 |
Assessable income – foreign government employer |
|
1052475194279 |
CGT – small business concessions |
|
1052475288925 |
Commissioner's discretion – deceased estate |
|
1052475289428 |
Beneficiary |
|
1052475380680 |
CGT – deceased estate |
|
1052475384380 |
Capital gains tax – deceased estate |
|
1052475397638 |
Income scholarship |
|
1052475515905 |
Employee share scheme |
|
1052475649055 |
GST – sale of property |
|
1052475857015 |
Employee share scheme |
|
1052475881922 |
Deductibility of rental property expenses – repairs |
|
1052475981123 |
Deductions – sale of property |
|
1052476017137 |
Residency of Australia for taxation purposes |
|
1052476116760 |
Capital gains tax – deceased estate |
|
1052476229686 |
Capital gains tax – deceased estate |
|
1052476434147 |
Foreign income tax offset |
|
1052476558675 |
Assessable income – prepayment amount |
|
1052476722333 |
Off-market share buy-back |
|
1052476919523 |
Extension of time – small business concessions |
|
1052476931630 |
Income tax – Life insurance bonuses and policies |
|
1052477010474 |
Residency of Australia for taxation purposes |
|
1052477050258 |
Lodgment, penalties, and shortfall interest charge issues for a contract with a deferred settlement |
|
1052477081640 |
Lump sum – capital vs ordinary income |
|
1052477084983 |
Lump sum – capital vs ordinary income |
|
1052477651308 |
CGT – deceased estates |
|
1052477949218 |
Early-stage innovation company eligibility |
|
1052478003800 |
Beneficiary |
|
1052478467640 |
Foreign income – income protection policies |
|
1052478938382 |
CGT small business concessions – 15-year exemption |
|
5010119716379 |
Remission scheme |