Main residence exemption

Work related deductions

Commissioner's discretion - trust estate

CGT - cryptocurrency

Work related deductions

Commissioner's discretion - trusts

Income tax exemption

Deductions - rental property expenses

Employment termination payment

CGT - 15-year-exemption

Residency

CGT - main residence exemption

Subdivision 124-N Trust and Unitholder Roll-overs. All legislative references are to the Income Tax Assessment Act 1997 .

FBT - employer does not hold physical business premises

CGT event A1 - adjacent land - cost base

Temporary residency

Deductions - travel expenses

CGT - deceased estate

CGT - small business 50% active asset reduction

Deduction - legal expenses