Employment termination payment

Income tax - self-education

CGT - absolutely entitled

GST - going concern

GST - sale of real property This private ruling applies to the beneficiaries of the trust, the trustee and any future trustee for as long as the private ruling remains current. Issue: GST

Deductions - legal expense

Residency

GST - sale of newly built residential house

Residency

CGT - deceased estate

Deductions - therapy dog

Assessable income - gift

CGT - deceased estate - Commissioner's discretion

Temporary residents - disregarded capital gains

Temporary residents - disregarded capital gains

Assessable income - section 99A

Deduction - legal expenses The Commissioner was asked a

Residency of Australia for taxation purposes

Cryptocurrency - temporary resident

GST - costing of supply