Foreign superannuation fund

Income tax - travel

GST and education courses

CGT - small business concession - active asset

Deductions - medical expenses

CGT profits on isolated transaction

CGT - transfer of property

CGT - Deceased estate and main residence exemption Property A

Rental deductions - repairs

GST on residential premises

CGT - ESS - disposal of shares by associate

Superannuation death benefit - interdependency

CGT - deceased estate

CGT - disposal of trust asset .

Employee share trust (EST) In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided:

Residency

CGT - small business concessions - 15-year exemption

Residency

Berry fruit-juice gel in sachets (nutritional)

CGT - Commissioner's discretion