CGT - Commissioner's discretion

CGT - Small business concessions Issue 1: Capital Gains Tax (CGT) - Small business concessions - Active asset test

Interest deductions on loan used in business

GST on government payments including grants

Residency

CGT - deductible gift recipient

Definition of employee

GST and residential premises

Residency

Residency

CGT - small business concessions

Foreign income tax offset

GST - supply of a going concern The Commissioner was asked to rule on: Will the supply of your interest in the assets be a GST-free supply of a going concern for the purposes of section 38-325 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? The Commissioner ruled that: The supply will be a GST-free supply of going concern under section 38-325 of the GST Act.

GST and GST group membership requirements A ruling

Assessable income

Depreciating asset - decline in value deduction

CGT - deceased estate and foreign property

GST - s upply of a going concern

CGT events - crypto assets

Temporary resident of Australia