Residency

Employee share scheme Company A is the head company of the Company A income tax consolidated group (TCG). Further references to actions and transactions undertaken by Company A in these questions include actions and transactions undertaken by subsidiary members of the TCG.

Income tax - deductions

Capital gains tax

Australian resident for tax purposes

Foreign superannuation fund income

Assessable income and grants

Income tax exemption

Capital gains tax

Income tax exemption

Protein nuggets (bulk food ingredient)

Legal expenses - employer agreement

Trust - trustee loans - deductions

Withholding tax - superannuation fund for foreign residents

Exemptions - superannuation fund for foreign residents

Residency

Deductions - legal expenses

CGT - legal and beneficial ownership

Australian resident for taxation purposes

Main residence exemption - absence choice