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Private Binding Rulings

Spring list of Private Binding Rulings.

Last updated 20 August 2025

File ID

File Title

1052304503137

Superannuation member benefit or death benefit

1052322371679

Assessable Income - foreign resident

1052331891966

CGT - deceased estate

1052342611643

AMIT fund payments

1052346627821

FBT - car parking

1052355158626

Commercial debt forgiveness - exclusion

1052367111264

Lump Sum Disability Superannuation Benefit

1052367902285

GST supplies and acquisitions

1052369475898

Capital gains tax

1052370642309

NCL discretion

1052371240298

CGT - small business concessions - retirement exemption

1052371992737

Income tax - voluntary payments

1052372018596

GST and food classification

1052376944155

GST - sale of property

1052376944915

GST - sale of real property

1052377434483

CGT - Division 149

1052378051133

Residency

1052378674105

Withholding taxes

1052378693953

Residency

1052378962560

Double Taxation Agreements

1052378965147

Assessable income

1052379625488

Redeemable preference shares

1052380155473

GST - Adjustments under Division 135

1052380529137

Deductions

1052381033763

Am I in business

1052381446451

ESIC eligibility

1052381457290

Residency

1052381474802

Disposal of Trading Stock

1052382017781

Capital gains tax

1052382350170

GST - sale of property

1052382628953

Foreign life insurance policy

1052383575728

GST - groups

1052383856239

Isolated transaction

1052383991579

CGT - deceased estate

1052383996941

CGT - inherited property

1052384134034

Commissioner's discretion - franking deficit tax

1052384391484

Deceased estate

1052384720405

Superannuation scheme

1052384733295

Foreign government payment

1052385506621

Compensation payment - lump sum

1052385538285

Residency of Australia for taxation purposes

1052385539642

Assessable income

1052385540829

Foreign lump sum payment - section 99B

1052385568161

Exemption of income earned in overseas employment

1052385615954

Income tax - Deductions - Employee share schemes

1052385799319

Am I in business - forestry operations

1052386011221

CGT - Employee share schemes

1052386693101

GST and supply of short-term accommodation

1052386725966

Assessable income

1052386796629

Compensation payment - lump sum

1052387345037

GST - supplies of sales facilitation services to non-resident

1052387384363

Capital v revenue

1052387418640

Business - permanent establishment

1052388115873

CGT - small business concessions

1052388352518

Residency

1052388445307

GST - purchase of property

1052390622281

GST - free supply of other health goods

1052393081908

supply of a personal mobility device for people with limited mobility

5010112823533

GST - supply of services

1052318165343

Am I in business - property development

1052334760359

Fringe benefit tax - living-away-from-home allowance

1052360985000

NCL discretion

1052368428984

CGT - demerger relief

1052373005680

Varying rights to company's shares

1052376210172

Employment termination payment

1052377387509

Deceased estate

1052377567907

Capital gains tax

1052379158904

ESIC eligibility

1052379886710

Recipient created tax invoices

1052380097276

CGT - deceased estate

1052380877094

Assessable income

1052381022375

CGT - deceased estate

1052381492251

GST - input tax credits

1052382128581

CGT - deceased estate

1052382545984

Residency

1052382631029

Capital gains tax

1052382698593

Residency

1052382984647

Rental property - deductions

1052383027956

Temporary residency

1052383075674

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

1052383440013

CGT - sale of property

1052383623481

Employee share scheme

1052383669276

Commissioner's discretion - deceased estate

1052383835563

Deductions - repairs

1052384086326

Income tax - foreign investments

1052384197639

Deductions - repairs

1052384227550

CGT - 2-year discretion

1052384576861

CGT - extension of time

1052384663623

Residency

1052384950816

Income - excepted person

1052369795924

ESIC Eligibility

1052373755305

Deductions - repairs

1052377780237

Withholding taxes

1052380146903

Deductibility - settlement payment

1052380413890

Small business 15-year exemption

1052381758552

Employee Share Scheme

1052382065152

International organisation - assessable income

1052382638588

CGT - disposal of property

1052382902632

Non-commercial loss - lead time

1052382990241

Deceased estate - partial exemption

1052383639829

CGT - 15-year exemption

1052384013109

CGT - deceased estate

1052312213995

Exempt residual fringe benefit

1052345132163

GST - Going concern

1052351384951

Scholarship income-part-time

1052352339314

Native title - property

1052359663715

CGT - deceased estate

1052363192069

Legal vs beneficial ownership

1052364394081

Residency

1052366079432

Work-related expenses

1052369761059

Fringe benefits tax

1052370541650

Commissioner's discretion - non-commercial losses

1052371628141

CGT - 15-year exemption

1052372850643

CGT - deceased estates

1052375266410

Tax consequences - redeeming perpetual notes

1052375465608

Small business 15-year exemption

1052377041562

Upfront commissions

1052377713112

Employee share trust

1052378111745

Insolvency

1052378166493

Residency

1052378283024

GST - grants

1052378361676

Capital gains tax

1052378780591

Residency

1052379482401

CGT - deceased estate

1052379544184

Deductions - self-education expenses

1052379810432

Share buy-back

1052380490219

CGT - deceased estate

1052380512978

CGT - 15-year exemption

1052381128503

Compensation payment - lump sum

1052381165255

Deductions - travel allowance

1052381487407

CGT - small business concessions

1052381500627

CGT - disposal of property

1052381512349

Rental property - deductions

1052381550263

CGT - disposal of dwelling

1052381657452

CGT - small business restructure rollover

1052381665458

Employee share scheme

1052381747891

CGT - small business concessions

1052382064071

CGT - main residence exemption

1052382127413

CGT - small business concessions

1052382162458

CGT - deceased estate

1052382441921

GST

1052387841423

Scholarship income - part-time

1052371073239

GST - director services

1052378838238

Financial supplies

1052247906549

Proportions of a PSS pension

1052327682355

Land subdivision

1052342744787

Residency

1052345126069

GST - going concern

1052345844980

Fringe Benefits Tax - remote area housing

1052348277567

GST - food classification

1052350748502

FBT - exempt property benefits

1052351079228

FBT - car fringe benefit

1052351780708

Capital raising

1052352898470

Commissioner discretion - subsection 100AA(4) of the ITAA 1936

1052353762922

Employment Termination Payment

1052357379705

Capital Gains Tax

1052358451100

Work-related deductions

1052358970453

CGT - deceased estate

1052359989878

GST - deductions

1052361375335

Self-education expenses

1052361535911

GST - grants

1052361748476

Cross-border refinancing

1052361882119

FBT - work-related items exempt benefit

1052362278413

CGT - deceased estates

1052362709628

FBT - travel

1052362875214

Dividends franked with exempting credits by exempt or former exempt entities

1052363019701

GST - supply of Food A

1052363056768

GST - sale of real property

1052363378254

GST - incontinence pants

1052363559866

CGT - asset rollover

1052364298866

CGT event and relief

1052364720701

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

1052364759395

Superannuation fund for foreign residents - withholding tax

1052364880933

Commissioner discretion - deceased estates

1052365757062

Deductions

1052366177608

FBT - volunteers

1052366449230

Deductions

1052366827609

GST - sale of real property

1052366834219

CGT - small business concessions

1052366906358

Cross-border refinancing

1052366918765

CGT - deceased estate

1052367282462

Registration and supply of GST-free services

1052367450268

Residency

1052367542132

Assessable income

1052368143608

Capital loss

1052368255232

CGT - small business concession

1052368332401

Main residence exemption

1052369456082

Compensation payment - lump Sum

1052369457936

Compensation payment - lump Sum

1052369488633

Deceased estate

1052369490433

Business expenses - travel

1052369943242

Commissioner's discretion - section 99A

1052370002712

Withholding tax

1052370083513

99A discretion

1052370087502

Commissioner's discretion - section 99A

1052370430727

CGT - crown lease

1052370447811

Sovereign immunity

1052370459062

Employee share scheme

1052370459088

Employee share scheme

1052370490365

Deductions

1052370561927

Legal expenses - disputing termination of employment

1052370650181

CGT - transfer of shares

1052370666136

Plug-in hybrid electric vehicle

1052370941058

GST - charities

1052370955750

CGT - small business concessions

1052371162146

Travel expenses - residential rental property

1052371185178

Withholding tax exemption for superannuation funds for foreign residents

1052371235626

Foreign income - section 99B

1052371246543

Commissioner's discretion - deceased estate

1052371278269

Legal expenses

1052371478421

CGT - small business concessions

1052371536686

Work related expenses

1052371606696

Share capital account

1052371608501

Deductions

1052371619697

Self-education expenses

1052371795003

Foreign pension income

1052371903472

GST - sale of property

1052371910095

Commissioner's discretion - fixed entitlement

1052372035215

CGT - deceased estate

1052372129523

Commissioner's discretion - deceased estate

1052372160657

Employee share schemes

1052372186779

CGT - small business concessions

1052372254374

CGT - deceased estate

1052372342613

GST and novation of contracts

1052372375530

Interest income

1052372443411

Interest income

1052372467384

Capital gains tax

1052372474527

Capital gains tax

1052372544384

Withholding tax exemption

1052372740599

Employee share scheme

1052372750471

Medicare levy surcharge

1052372750773

CGT - deceased estate

1052372913754

Income - scholarship

1052372947674

CGT - deceased estate

1052373014910

CGT - asset

1052373089117

Assessable income

1052373252314

Foreign income tax offset

1052373254050

Commissioner's discretion - deceased estate

1052373268236

GST and supply of services to non-residents

1052373389463

Rental property - deductions

1052373389509

Residency

1052373416950

Proposed share buy-back

1052373441886

Residency

1052373488421

Legal expenses

1052373548997

Income tax exemption

1052373597478

Proposed arrangement

1052373650310

CGT - small business concessions

1052373726711

Residency

1052373919470

Basis of returning foreign income

1052373926259

Foreign superfund withholding tax exemption

1052374142602

Rental deductions-interest

1052374162768

GST - subdivision

1052374284790

CGT - small business

1052374302548

CGT - main residence exemption

1052374352600

Deduction - self-education expenses

1052374354304

Temporary residency

1052374517989

Australian resident for taxation purposes

1052374554793

Capital gains tax

1052374608214

Capital raising

1052374635315

Termination payment - personal services income

1052374721583

Deductions - legal expenses

1052374779334

Employment termination payment

1052374817011

ESIC eligibility

1052374928100

ESIC eligibility

1052374967689

Foreign income

1052375139783

Lump sum payment

1052375171349

Capital gains tax

1052375171683

CGT - deceased estate and main residence exemption

1052375323094

Investment scam - capital loss

1052375359147

GST - educational services

1052375379125

Assessable income

1052375554820

Investment loss - scam

1052375572633

Rental property expenses

1052375580113

Early-stage innovation company eligibility

1052375716535

CGT - partial main residence exemption

1052375725443

Residency

1052375952793

Commissioner's discretion - non-commercial losses

1052375983114

Commissioner's discretion - deceased estate

1052376049971

Small business concessions

1052376129532

GST - sale of real property

1052376331812

Temporary residency

1052376363187

GST and sale of real property

1052376585609

Commissioner's discretion - deceased estate

1052376586251

Capital gains tax

1052376862303

Lump sum compensation payments

1052376909110

Deductions

1052376917434

Commissioner's discretion - deceased estate

1052377116288

Trailing commissions

1052377179565

Disposal of a depreciating asset

1052377272398

Income tax - capital gains

1052377428561

Residency

1052377436025

CGT - active asset

1052377523585

CGT - Subdivision 768-G

1052377572128

Residency

1052377797607

Deductions - self-education expenses

1052377833044

Share buy-back

1052378047853

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

1052378047895

Deductions - self-education

1052378140962

Capital raising

1052378196879

Assessable income

1052378316291

Assessable income

1052378500700

Deductions

1052378813346

CGT - personal use asset

1052378991485

Commissioner's discretion - non-commercial losses

1052379044478

Deductions - legal fees

1052379126402

GST and specialist disability services

1052379141823

Annual turnover

1052379430749

Medical-related expense payment benefits

1052379743781

Work related expenses

1052379758535

Non-assessable non-exempt income

5010106399400

Small business restructure roll-over

5010111005248

Non-commercial losses

5010111729592

Personal superannuation contribution deduction

1052345561697

Deductions - legal expenses

1052351285779

Rental property - deductions

1052356855271

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

1052358056132

Deductions

1052359143485

ESIC Eligibility

1052359204743

Foreign trust distribution - section 99B

1052361802668

GST - health services

1052362457376

Government grants

1052362901097

Personal super contribution deduction

1052364349135

Sovereign immunity

1052364661452

Exempt income - international organisation

1052365907795

GST - Medical Aids and appliances

1052366756290

CGT - deceased estate

1052366763326

Main residence exemption

1052367304832

Deductions - legal expenses

1052367514372

Income tax exempt entity

1052367729151

Work related expenses

1052367758612

Non-commercial loss - lead time

1052367847610

Commissioner's discretion - testamentary trust

1052367923211

CGT - small business concessions

1052368002597

GST and supplies to non-residents

1052368207163

Income protection payments

1052368324476

GST - partnership

1052368394636

CGT - small business concessions

1052368410066

Section 128F withholding tax exemption

1052368449514

Capital raising

1052368535331

Employee share scheme

1052368549319

Sovereign immunity

1052368550343

CGT - small business concessions

1052368730829

Assessable income

1052368856113

Fringe benefits tax - exemption

1052368861912

Capital gains tax - deceased estates

1052369221952

CGT - small business entity

1052369744385

NANE income

1052369766736

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

1052369882455

Capital gains tax

1052369919468

Commissioner's discretion - non-commercial losses

1052370049993

Deductions - rental property expenses

1052370119601

CGT - personal use assets

1052370482632

GST - free

1052370507270

Residency

1052370738220

CGT - small business concessions

1052371016814

Commissioner's discretion - deceased estate

1052315512951

Motor vehicle expenses

1052347892200

Foreign trust distribution

1052350168582

Commissioner's discretion - deceased estate

1052350297195

Employee Share Scheme

1052351121003

Deductions - overseas contractors

1052355049091

CGT - deceased estates

1052355290389

CGT - cryptocurrency

1052361529119

Capital gains tax

1052361684833

Applicable Fund Earnings

1052361899810

CGT - concession

1052362286266

CGT - deceased estates

1052362558690

Power purchase agreement

1052362566274

Residency

1052362648240

CGT - relief

1052362784223

Motor vehicle expenses

1052363112352

GST - supply of services

1052363261609

Residency

1052363484822

International investment bonds

1052363634042

CGT - concessions

1052363927593

Capital gains tax - disposal

1052363936683

Loss from scam

1052364065638

Deductions

1052364104847

Capital raising

1052364322750

CGT - small business concessions

1052364380805

GST and financial supplies - apportionment

1052364529968

Rental deductions

1052364544090

CGT - concessions

1052364573840

Residency

1052364597044

Vested and indefeasible interest - former section 160APHL

1052364686055

CGT - main residence exemption

1052364840055

CGT - active asset

1052364884779

CGT - cryptocurrency

1052365214044

Deductions - legal expenses

1052365366118

Definition of a company for the purposes of section 995-1 of the ITAA 1997

1052365430568

GST - new residential premises

1052365485203

Deductions - legal expenses

1052365766321

Investment related deductions

1052365827387

CGT - cost base

1052365963659

Work-related expenses

1052366028153

Residency of Australia for taxation purposes

1052366039356

GST - legal expenses

1052366112309

Assessable income

1052366113919

Commissioner's discretion - deceased estate

1052366217076

CGT - events

1052366217641

CGT - deceased estates

1052366415972

PAYG instalment - imputation system

1052366754830

Tax treatment of settlement adjustment amount

1052366833323

Main residence exemption - partial exemption

1052367005550

CGT - small business concessions

1052367025434

Residency

1052367123457

In-specie transfer of commercial property

1052367631127

CGT - deceased estates

1052367633152

CGT - assessable income

1052367678324

Commissioner's Discretion - non-commercial losses

1052368051127

GST - sale of a going concern

1052368243432

CGT - small business 15-year exemption

7920167902207

CGT - trust deceased estate

1052273902511

Capital gains tax - settlement agreement

1052319508060

Legal expenses

1052337747663

Commissioner's discretion - special circumstances

1052344248688

Commissioner's discretion - deceased estate

1052345909844

CGT - concessions

1052347590461

GST - input tax credits

1052352597209

CGT - small business 15-year exemption

1052353496710

Early-stage innovation company eligibility

1052353681404

CGT - small business concessions

1052354828792

Early-stage innovation company eligibility

1052359535209

GST - supply of expert opinion to an international company

1052359972424

CGT - deceased estate

1052360164830

CGT - assets

1052360568714

CGT - trust resettlement

1052360706001

GST - assets

1052361110874

Capital gains tax - deceased estates

1052362013465

Early-stage innovation company eligibility

1052362071812

CGT - exemption

1052362353371

GST - sale of property

1052362356461

Deductions and vacant land

1052362819214

Commissioner's discretion - deceased estate

1052362834560

CGT - extension of time to obtain replacement asset

1052362886686

Work-related expenses

1052362915517

Compensation

1052362933031

Deductions

1052363071858

Commissioner's discretion - section 99A

1052363351717

Commissioner's discretion - deceased estate

1052363385786

Deductions - legal expenses

1052363392581

Rental deductions

1052363469498

Capital gains tax

1052363470464

Commissioner's discretion - deceased estate

1052363526725

Section 100A - reimbursement agreements

1052363533497

Lump sum payment

1052363558798

Residency

1052363659265

Income - source of employment income

1052363684795

Deductions

1052363718514

CGT - small business concessions

1052363942047

CGT - small business concessions

1052364179193

Medicare levy surcharge

1052364274159

Foreign superannuation funds

1052364363631

Foreign superannuation funds

1052364552207

CGT - small business concessions

1052364562692

Legal expenses

1052364623992

Deductions - self-education expenses

1052364624466

Deceased estate residency

1052365174692

CGT - extension of time to obtain replacement asset

1052319047015

CGT - income tax

1052322689950

GST-free health goods

1052322709197

GST-free health goods

1052324546721

Absolutely entitled beneficiary

1052331278527

Income tax exemption

1052336332582

CGT - concessions

1052340611252

CGT - assets

1052342194250

Capital gains tax

1052342568245

CGT -assets

1052343146292

CGT - assets

1052343309822

CGT - assets

1052343670422

CGT - assets

1052344117173

Commissioner discretion - extension of time

1052344508345

GST - input tax credits

1052344950687

GST - eligibility to use the margin scheme

1052346220026

Deductions - rental expenses

1052347933642

Deductions - legal expenses

1052349253698

GST - medical supplies

1052349282659

Early-Stage Innovation Company

1052349477252

Commissioner's discretion - deceased estate

1052351909292

Assessable income

1052352195532

Rental property deductions

1052352516242

GST - sale of property

1052352742193

Deductions - gym membership

1052353784740

Capital gains tax

1052353795667

Deductions - legal expenses

1052354501298

GST - sale of vacant subdivided lots of land

1052354541209

Early-stage innovation company eligibility

1052354558851

GST - taxable supply

1052355042954

Foreign superannuation fund - withholding tax exemption

1052355190539

Genuine redundancy payment

1052355211604

Am I in business?

1052355571952

Commissioner's discretion - deceased estate

1052355632658

Excise remission scheme for manufacturers of alcoholic beverages

1052355744857

Deceased estates - Commissioner's discretion

1052355967658

Employment termination payment

1052355985734

Commissioner Discretion - extension of time

1052356167463

Cryptocurrency

1052356174044

Self-education expenses

1052356234916

CGT - small business concessions

1052356333669

CGT - life events test

1052356631211

Deductions - compensation payments

1052356696698

Residency of Australia for taxation purposes

1052356708719

GST - margin scheme

1052356777187

Employee share scheme

1052357811382

CGT - deceased estate

1052357935576

Deceased estate - 2-year discretion

1052358852543

CGT - small business concessions

1052358880056

Assessable income - honorarium

1052358977623

Rental deductions

1052359091431

Deductions - donations to deductible gift recipient

1052359444049

Lump sum

1052359499106

Division 615 roll-over

1052359649657

Income Tax Exempt Entity

1052359835526

CGT - roll-over

1052360052748

Income tax exempt entity

1052360108330

CGT - cryptocurrency

1052360176130

GST - residential premises

1052360302643

Commissioner's discretion - non-commercial losses

1052360688159

Deductions - self-education expenses

1052360767486

GST - assets

1052360795184

Commissioner's discretion - deceased estate

1052361095603

Commissioner's discretion - section 99A

1052361107146

Precious metals

1052361144749

Commissioner's discretion - deceased estate

1052361176910

CGT Event

1052361670988

Commissioner's discretion - extension of time

1052362303566

Capital gains tax

1052362397475

Assessable income

1052202462935

GST - adjustment events

1052266045841

Small business restructure roll-over

1052292101087

GST and domestic air travel

1052304462419

Main residence exemption

1052313485888

Accommodation allowance

1052316282132

CGT - asset

1052317837366

GST - apportionment

1052324228104

International income

1052326956690

Commissioner's discretion - deceased estates

1052327646979

CGT - deceased estate

1052335997687

Self-education expenses

1052338837291

Downsizer superannuation contribution

1052339332344

Downsizer superannuation contribution

1052341294902

CGT - cost base market value substitution

1052341779359

GST-free

1052342616495

CGT - small business roll-over

1052343753884

Capital gains tax

1052343805458

Deductions - body corporate

1052343977373

Non-assessable non-exempt income

1052345055796

Genuine redundancy

1052345100265

Excepted trust income

1052345219783

Superannuation - death benefits dependant

1052345664855

Capital gains tax

1052345886166

GST - slow speed vertical lift

1052345887896

Small business restructure roll-over

1052346260793

CGT - rental income

1052346342561

Commissioner's discretion - control of entities

1052347917351

Deductions

1052347970807

Australian resident for tax purposes

1052348207703

Commissioner's discretion - deceased estate

1052348595113

CGT - small business concessions

1052348703368

Work-related deductions

1052348856584

Deductions - rental property expenses

1052348882682

Mutuality

1052349089823

Commissioner's discretion - deceased estates

1052349881154

Goods and services tax and loyalty programs

1052349885276

Sale of real property

1052350413411

GST credit

1052350547561

Work related expenses - self-education.

1052350596782

Small business restructure roll-over

1052350751529

Deceased estates - exemption

1052350942451

Foreign pension income

1052350972308

Non-commercial losses - discretion

1052351060245

Income tax - deductions

1052351350099

GST - residential premises

1052351455935

Residency

1052351608732

Commissioner's discretion - Non-commercial losses

1052351629359

CGT - legal vs beneficial

1052351772033

Financial institution definition

1052351882512

Capital gains tax - beneficial ownership

1052351982284

Creditable acquisition of legal expenses

1052352057751

GST - collagen powder

1052352115049

Legal expenses

1052352158608

Commissioner discretion - deceased estates

1052352376920

Income deductions - self education allowances

1052352385185

CGT - main residence exemption

1052352443522

Replacement asset rollover - compulsory acquisition

1052352536791

CGT - capital losses

1052352559314

CGT - small business concessions

1052352633120

CGT - deceased estate

1052352906768

Commissioner's discretion - deceased estate

1052352925623

Rental property deductions

1052352932288

CGT - main residence exemption

1052353030510

Residency of Australia for taxation purposes

1052353048470

GST - prepared food

1052353117023

CGT - pre-capital gain asset

1052353229673

Commissioner's discretion - deceased estates

1052353261255

income and deductions - agent agreement

1052353540728

CGT - rollover

1052353567330

Cryptocurrency

1052353585750

Deductions - legal expenses

1052353597089

CGT - Main Residence Exemption

1052353716362

CGT - trust

1052353760546

Residency

1052353774251

CGT - 2-year discretion

1052353775192

CGT - affiliates

1052353804065

CGT - tax consequences

1052353976328

Residency of Australia for taxation purposes

1052354097471

Lump sum in arrears offset

1052354164002

CGT - asset

1052354376308

ESIC eligibility

1052354548953

General expenses - work related

1052355163652

GST - out-of-court settlement

1052355195807

Assessable income

1052355235486

99B - lump sum

1052355585998

Compensation income

1052355862225

ESIC eligibility

1052356307941

15-year retirement concession

1052356316797

CGT - small business concessions

1052356316953

Residency

1052356487804

CGT - main residence exemption

1052356673679

CGT - assets

1052356735472

Assessable income

1052356756177

CGT - deceased estates

1052356820725

Deduction - legal expenses

1052357018678

GST - sale of a subdivided lot

1052357134251

GST - depreciation for a commercial vehicle

1052357137461

CGT - deceased estate

1052357148479

CGT - deceased estate

1052357217139

Commissioner's discretion - deceased estate

1052357314688

Work related expenses

1052357550693

GST - sale of property

1052357865300

Deductions - legal expenses

1052358099217

GST - sale of property

1052358208725

Trust deed amendments and capital gains tax

1052358297986

CGT - retirement exemption

1052358310255

Commissioner's discretion - deceased estate

1052358323912

Am I in business - share trader or share investor

1052358392835

Double tax agreement

1052358482761

Capital gains tax

1052358563490

Foreign superannuation fund

1052358572879

Work related deductions

1052358607662

Rental property deductions

1052358851040

Assessable income

1052358862256

Assessable income

1052359183983

CGT - legal v beneficial

1052359295679

CGT - active asset

1052359297480

CGT - active asset

2935020203313

Small business restructure roll-over

7920167718438

Foreign lump sum payment

1052303447458

GST - prepared meals

1052334604885

Lump sum compensation payment

1052342418135

Deductions - therapy dog

1052344469230

Deductions - rental property

1052344641238

CGT - active asset

1052344694906

Employee share schemes

1052345716565

Employee share scheme

1052347896062

Income - excepted person

1052348149366

Deductibility - travel expenses

1052349115057

Non-commercial loss - lead time

1052349390476

Assessable income - foreign government employer

1052349979526

Deduction - legal expenses

1052350041451

Commissioner's discretion - deceased estate

1052350406210

CGT - small business concessions

1052350725872

GST - residential premises

1052350860894

Deductions - capital expenditure

1052351045204

Commissioner's discretion - deceased estate

1052351090283

CGT - deceased estate

1052351141312

Capital gains tax

1052351188564

CGT - treatment of the trustee of a testamentary trust

1052351484363

Residency

1052325219216

GST and food classification

1052327565331

CGT - beneficial ownership

1052340442846

Legal expenses

1052343796534

Commissioner's discretion - deceased estate

1052345158347

CGT - trust

1052346185322

ESIC eligibility

1052346321395

Trust income

1052347125717

Employee share scheme

1052347558074

Deductions - legal expenses

1052347889907

Commissioner's discretion - deceased estate

1052348004977

Active asset

1052348145517

Residency

1052348260808

GST - residential premises

1052348552645

Commissioner's discretion - deceased estate

1052348855250

CGT - main residence exemption

1052266711724

PAYG withholding

1052323482308

Residency

1052325886699

Exempt loan benefits

1052341999482

Government grants

1052303141542

CGT - assets

1052322118809

Self-education expenses

1052337410456

Trustee in bankruptcy

1052340114318

Return of capital - dividend

1052340533928

Return of capital - dividend

1052340871601

GST and commercial residential premises

1052340961657

Return of capital - dividend

1052341006300

Return of capital - dividend

1052341024126

Return of capital - dividend

1052341030824

Return of capital - dividend

1052341246200

Superannuation Guarantee - ordinary time earnings

1052341960294

GST - taxable supply

1052342856139

CGT - assets

1052343196685

Classification of pension under the double taxation agreement.

1052343668099

Corporate limited partnership

1052343916323

Former section 160ZZN roll-over

1052344260373

GST and financial Supplies - apportionment

1052344434359

GST - property - taxable supply

1052344491592

FBT - capping thresholds

1052344494088

Commissioner's discretion - aggregated turnover

1052345267427

CGT - residency

1052345268128

CGT - residency

1052345381819

Commissioner's discretion - deceased estate

1052345809023

Am I in business - boat charter

1052345866464

GST - assets

1052345905508

GST - assets

1052346519062

Interim payments - motor vehicle accident

1052283316903

FBT - exempt residual benefit

1052290391509

FBT - novated lease

1052307787659

Deduction for repairs

1052334157610

GST - damages payments

1052336295431

Assessable income

1052339931034

Return of capital - dividend

1052340497961

Return of capital - dividend

1052340519039

Return of capital - dividend

1052340735417

Tax integrity measures

1052340972392

Return of capital - dividend

1052341046415

Return of capital - dividend

1052341164883

Self-education expenses

1052342688619

GST - sale of real property

1052343307488

Exempt income - international organisation

1052343491270

CGT - rollover

1052343503213

CGT - rollover

1052344137271

Withholding tax

1052345926521

GST - slow speed vertical lift

1052346066464

CGT - deceased estate

1052304106150

Lump sum payments

1052304963975

CGT - small business 15-year exemption

1052307846333

Financial supplies

1052309864102

FBT - novated lease

1052313189365

Self-education expenses

1052317264810

GST - passing on and refunding the amount of excess

1052319184124

Supplies of producing music and the rights in relation to music content to a non-resident entity

1052324499769

Look-through approach calculation of capital gains

1052327839183

Non-commercial losses - short term accommodation

1052328358716

Employee share scheme

1052328770325

CGT - exemption

1052328774450

Residency

1052328801830

Residency

1052329593839

Capital gains tax - trust deed amendment

1052330595858

Fringe benefits tax - in respect of employment

1052331408834

Withholding tax

1052332709538

FBT - work-related items exempt benefit

1052333913194

Scholarships - life insurance bonus/policies

1052334827839

GST - supplies of other free health goods

1052335556720

ESIC eligibility

1052335962855

Foreign superannuation fund

1052337034447

Commissioner's discretion - deceased estate

1052337166182

Deductibility of legal expenses

1052337550668

FBT - benefits provided by a registered religious institution

1052337721918

Raffle conducted by a not-for-profit organisation

1052337956337

Taxation of a foreign lump sum payment

1052338079337

Foreign superannuation funds

1052338162626

Commissioner's discretion - deceased estate

1052338471108

GST - subdivision of property zoned residential

1052338585085

Foreign income tax offset

1052339442310

Capital gains tax

1052339452958

Assessable income - residency

1052339458414

Excepted person - minor

1052339562271

CGT - small business 15-year exemption

1052339611619

GST and supply of services

1052340028575

Assessable income - reimbursement

1052340049270

Fringe benefits tax - exemption

1052340050840

GST and medical services

1052340114087

Non-commercial losses - lead time

1052340171957

Commissioner's discretion - deceased estate

1052340930025

Tax characteristics of debts in the hands of receivers

1052341155222

GST-free supplies

1052341213289

GST - residential premises

1052341238340

Residency

1052341271149

Work-related deductions - renting an office space

1052341682373

Income - professional services

1052341841609

Early-stage innovation company

1052341915059

GST - out of court settlement

1052341978261

Return of capital by way of in-specie distribution

1052342048275

Exemption of income earned in overseas employment

1052342474466

Non-commercial losses

1052342566103

Residency

1052342591373

GST - subdivision of land

1052342599546

CGT - small business concessions

1052342689021

CGT - main residence exemption

1052342937631

CGT - small business concessions

1052343002059

Self-education expenses

1052343008528

CGT rollover

1052343205369

Residency

1052343206797

Trust resettlement

1052343232928

Non-commercial Losses lead time

1052343301120

GST - sale of investment property

1052343364816

Residency

1052343404502

Commissioner's discretion - deceased estate

1052343471127

Commissioner's discretion - deceased estate

1052343472302

CGT rollover

1052343515951

CGT - small business restructure rollover

1052343604131

Classification of renewable excise products

1052343983360

Exempt income - international organisation

1052344020668

Deductions - rental property expenses

1052344042671

Business or Hobby

1052344068417

Genuine Redundancy

1052344074579

Self-education expense

1052344296591

CGT - active asset

1052344379044

Foreign trust - final distribution

1052344451643

CGT - deceased estate

1052344457261

Share farming - active asset

1052344537848

Cryptocurrency and liquid staking

1052344557748

Foreign fund

1052344712738

Luxury car tax

1052344835809

Commissioner's discretion - deceased estate

1052344872184

CGT - main residence exemption

1052345066577

Capital gains tax 2 year

1052345067314

Excepted trust income

1052345112578

Trust income

1052345135922

Assessable income - foreign pension

1052345498539

Capital gains tax

1052345502289

Early-stage innovation company eligibility

1052345507060

Commissioner’s discretion - 2-year disposal

1052247584683

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

1052253835624

Dividend access share scheme arrangement

1052293788466

Are additional hours worked by part-time employees considered to be OTE?

1052297036569

GST - fruit juice gel

1052302976514

Retention bonuses paid to employees

1052308056608

GST - food classification

1052312263742

Cryptocurrency

1052315913745

Legal v beneficial ownership

1052324472293

Work related expenses - self education

1052326156261

Commissioner's discretion - deceased estate

1052327672246

Fringe benefits tax - work related exempt benefits

1052328003767

Trust income

1052328116427

GST-free supply

1052328311895

FBT - car fringe benefit

1052330948362

Commissioner's discretion - income requirement not met

1052332528471

Replacement rollover - compulsorily acquired property

1052332989530

Foreign superannuation fund

1052335937458

GST - decreasing adjustment

1052335939701

Miscellaneous exempt benefits

1052336218450

Assessable income - residency

1052336381005

Business - averaging - special professional

1052336423106

GST and medical services

1052336787365

Use of the margin scheme on disposal of real property

1052337353963

GST - residential premises

1052337451613

GST and grants

1052337523405

Assessable income - residency

1052337580015

Trading in contracts for difference

1052337788924

International - residency

1052337926828

Commissioner's discretion - deceased estate

1052338250345

Self-education expenses

1052338378015

Commissioner's discretion - non-commercial losses

1052338391089

CGT - small business restructure rollover

1052338507212

Deductions - self-education expenses

1052338510424

GST - sale of property

1052338510700

Commissioner's discretion - section 99A

1052338515549

Commissioner's discretion - section 99A

1052338578082

Bad debt deduction

1052338603606

Deductions - meal entertainment

1052338678514

Superannuation lump sum withdrawal

1052338805968

Capital Works

1052338918219

Capital gains tax - matrimonial

1052339169621

Work-related expenses

1052339236827

Look-through earnout

1052339692118

CGT - trusts

1052339768113

Rental property deductions

1052340016746

Deductions - rental property expenses

1052340072866

GST - taxable supply

1052340173060

Income tax exempt - promotion of the development of industrial resources

1052340175540

Residency

1052340213863

Commissioner's discretion - deceased estates

1052340309437

CGT - main residence exemption

1052340452484

Employee share scheme

1052340480471

CGT - deceased estate

1052340984241

Residency

1052341237938

CGT assets - ceasing Australian tax residency

1052341377020

CGT small business relief

1052341395966

GST and adviser services

1052341420395

Assessable income

1052341779453

CGT - deceased estates

1052341812242

Commissioner's discretion - deceased estate

1052341847769

ESIC eligibility.

1052341874373

Residency

1052341886780

Residency

1052342072926

GST - input tax credits

1052342126330

Excepted trust income

1052342396356

Early-stage innovation company eligibility

1052342445343

Deceased estate two-year discretion

1052342530810

Compensation

1052342625374

Work- related self-education expenses

1052342680251

CGT - small business concessions

1052342732507

ESIC Eligibility

1052342958969

Trust deed amendments and capital gains tax

1052343052153

CGT - trusts

7915167615544

Superannuation guarantee - ordinary time earnings

1052166049627

CGT - disposal of assets

1052166050031

Share buy-back

1052166050677

Share buy-back

1052234063871

GST - plain bread rolls

1052257996631

Foreign deceased estate

1052264514430

FBT - section 135X agreement

1052268394676

CGT - legal v beneficial

1052290696483

GST - free health goods

1052299496970

Active asset - boarding house

1052299566117

Superannuation death benefit - interdependency

1052300780176

GST - development services and leasing

1052305038046

CGT - small business concessions

1052306467850

CGT events

1052306727893

FBT - car benefits

1052312863646

GST - free supply of a going concern

1052314497455

Deductibility of self-education expenses

1052315934979

CGT - rollovers - transfer to wholly owned company

1052315970488

Employment termination payment

1052316748497

Legal expenses - mortgage discharge expenses or borrowing expenses

1052317413280

FBT - excluded fringe benefits

1052317944346

Foreign retirement income

1052318085782

CGT - subdivision

1052318425480

CGT - trust deed amendment

1052319860174

Trust income

1052320700650

ETP - genuine redundancy payments

1052321627870

GST - supply of the grant of intellectual property rights

1052321698900

Exempt entities - association established for community service purposes

1052322259598

Superannuation - ordinary earnings

1052322305057

Residency

1052322491543

Assessable income

1052324267141

Foreign pension - overseas defence force

1052324272255

Commissioner's discretion - deceased estate

1052324708478

Residency

1052325033641

Assessable income and general deductions - business

1052325904294

Derivation of income

1052326202626

Assessable income

1052326432722

Commissioner's discretion - deceased estates

1052326588512

CGT - main residence exemption

1052327019721

Residency

1052327218188

Commissioner Discretion - extension of time

1052327219665

Government related entity

1052327342650

Deceased estate 2-year discretion

1052327390287

Rental income

1052327448528

Tax residency

1052327645249

Disposal of shares - subdivision 126-B roll-over

1052327960594

GST and margin scheme

1052327980907

Deductions

1052328214028

Pension income

1052328261347

GST and food marketed as a prepared meal

1052328268608

Commissioner's discretion - deceased estate

1052328275143

Commissioner's discretion - deceased estate

1052328313557

CGT - small business concessions

1052328441865

CGT - main residence exemption

1052328477554

Self-education expenses

1052328493332

Rental property - deductions

1052328527700

GST and novation of contracts

1052328559835

Self-education expenses

1052328575155

Commissioner's discretion - deceased estate

1052328613027

GST - study tours

1052328614504

Am I in business

1052328639285

Deductions - legal expenses

1052328732349

GST - sale of property

1052328738818

Return of capital - off-market share buy-back

1052328995862

Commissioner's discretion - deceased estate

1052329138492

CGT - deceased estates

1052329200255

CGT - small business 15-year exemption

1052329213785

Life insurance companies - reinsurance - deductions and assessable income

1052329570307

Foreign resident - assessable income

1052329620991

Foreign Income

1052329715348

Self-education expenses

1052329775402

Life insurance companies - reinsurance with a non-resident - deductions and assessable income

1052329789513

Residency

1052329858715

Deduction - legal expenses

1052329903726

UPP deductible amount for foreign pension

1052329970065

Business continuity test

1052330124528

Deductions - festive season event

1052330138551

Deduction - legal expenses

1052330224365

NANE income under Subdivision 768-A

1052330233822

GST and food classification

1052330488914

CGT - trust resettlement

1052330546913

Residency

1052330561363

Going concern and sale of assets

1052330596666

Deemed dividend component

1052330602705

Deemed dividend component

1052330646289

GST and novation of contracts

1052330691057

Commissioner's discretion - deceased estate

1052330700517

Residency

1052330706982

Lump sum in arrears offset

1052330724584

FBT - group insurance

1052330789718

Deductions - legal expenses

1052330849979

Superannuation - lump sum payments

1052330953145

CGT - main residence exemption

1052330996564

Capital gains tax

1052331171487

Commissioner's discretion - replacement asset

1052331224814

CGT - deceased estate

1052331277566

Foreign income tax offset

1052331573943

Deductions - trust claim for interest

1052331601024

Lump sum compensation payment

1052331667128

Non-assessable income

1052331796640

GST - sale of a going concern

1052331823851

Deductibility of expenditure on realignment of assets

1052331986566

GST and supplies to non-residents

1052332007106

CGT - extension of time to obtain replacement asset

1052332084330

Commissioner's discretion - non-commercial losses

1052332096883

CGT - small business roll-over

1052332423499

Government grants

1052332459357

UPP - deductible amount for foreign pension

1052332488058

GST-free medical aids and appliance and NDIS

1052332492750

CGT - cost base

1052332545950

CGT - main residence

1052332574891

GST - groups

1052332588895

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

1052332663919

Interest deductions/rental properties

1052332677611

Rollover - relief - extension of time

1052332712584

Foreign trust distributions

1052332915005

Work related expenses

1052332926873

Income tax exemption

1052332954815

Capital gains tax - disposal of pre-CGT assets

1052333031679

Assessable income and foreign income tax offset

1052333150462

Foreign exchange losses

1052333181685

Pension transfer bonus

1052333222514

Subdivision 328-G transfer of land - rollover relief

1052333248727

Farm management deposits

1052333433362

Capital gains tax cost base

1052333443624

Employment termination payment - settlement payment

1052333460210

Capital gains tax

1052333527638

Capital gains tax

1052333539912

Rental deductions

1052333681966

Early-stage innovation company eligibility

1052333783478

Residency

1052333793983

Assessable income - foreign pensions

1052333844330

Commissioner's discretion - deceased estate

1052333854254

CGT - small business concessions

1052333986204

Self-education expenses

1052334046927

CGT - small business concessions

1052334051622

Small Business Concessions

1052334176153

Residency

1052334233237

Commissioner's discretion - non-commercial losses

1052334270596

Section 99B - foreign trust income

1052334511161

Commissioner's discretion - deceased estates

1052334531909

Employee share schemes

1052334533174

Employee share trust

1052334539198

CGT - small business concessions

1052334569785

Commissioner's discretion - extension of time

1052334587176

Residency

1052334594851

Commissioner's discretion - deceased estate

1052334624298

Deduction - education expenses

1052334626418

Deceased estate - 2-year discretion

1052334642887

Residency

1052334662547

Exempt foreign employment income - approved overseas project

1052334712826

CGT - amendment of trust vesting date

1052334728920

Commissioner's discretion - non-commercial losses

1052334753369

Deductions - legal expenses

1052334968479

Rental deductions

1052335132871

Commissioner’s discretion

1052335151674

Residency - foreign income tax offset

1052335299273

Capital gains tax

1052335308775

Foreign superfund withholding tax exemption

1052335496676

GST - input tax credits

1052335647071

Australian resident for taxation purposes

1052335648152

CGT - small business concessions - retirement exemption

1052335661668

Residency of Australia for taxation purposes

1052335714342

GST-free supply

1052335719701

Rental property expenses

1052335720751

Rental property expenses

1052336000338

GST - loyalty program

1052336061031

Residency/assessable income

1052336220870

ESIC eligibility

1052336222730

GST - sale of property

1052336287513

Assessable income

1052336562188

Main residence exemption - 6-year rule

1052336882214

Residency of Australia for taxation purposes

1052336952542

Commissioner's discretion - deceased estate

1052337200049

GST - enterprise

1052337263962

Commissioner's discretion - deceased estate

1052337512033

Commissioner's discretion - deceased estate

1052337664110

CGT - Intellectual Property

1052337719923

Residency

1052337950615

Residency

1052338023115

Residency

1052338101767

ESIC - Accelerator program

1052338158953

Self-education expenses

1052338218565

Commissioner's discretion - deceased estate

1052338273111

Commissioner's discretion - deceased estate

1052338536033

Non-commercial losses - special circumstances

1052339318380

Work related deductions

1052339418932

Assessable income

1052339681600

Commercial residential premises

1052340229318

Investment expenses

1052340325393

Capital gains tax

 


QC27160