Capital gains tax

CGT - small business concessions - small business restructure rollover

GST and out-of-court settlement

Superannuation death benefit - interdependency

CGT rollover

Income tax exemption - encouragement of a game or sport

Rental deductions

Deductions All legislative references are to the Income Tax Assessment Act 1997 (ITAA 1997) unless otherwise stated.

Rental deductions

Assessable income

Assessable income

CGT - trusts

GST and short-term lease of residential premises

GST - free health goods

CGT - trusts

CGT - main residence exemption

GST - tripartite arrangements The Commissioner was asked to rule on: Whether an entity was making a creditable acquisition pursuant to section 11-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) under a tripartite arrangement. The Commissioner ruled that: The arrangement came under Proposition 15 in Goods and Services Tax Ruling GSTR 2006/9 Goods and services tax: supplies (GSTR 2006/9). There was no entitlement to input tax credits as the supply to the entity was GST-free under subsection 38-60(3) of the GST Act.

GST and NDIS specialist disability accommodation

GST - supply of an education course

CGT - small business concessions