Assessable income - employment - sport - hobby

CGT - small business concessions - 15 year exemption

GST and supplies to non-residents

Residency

Foreign superannuation fund - withholding tax exemption

Capital gains tax - small business concessions - extension of time

GST - property

Foreign superannuation fund - withholding tax exemption

CGT - main residence exemption

Deduction - legal expenses

Residency

CGT - legal and equitable interest

Deduction - legal expenses

Subdivisions 310-C and 310-E of the Income Tax Assessment Act 1997 In order to protect the privacy of this taxpayer and the commercial in-confidence components of this Transaction, the Edited Version is prepared in the following form. The ruling relates to a transaction that the taxpayer will enter into and concerns the following provisions of the income tax legislation: Income Tax Assessment Act 1997 section 310-5 Income Tax Assessment Act 1997 section 310-20 Income Tax Assessment Act 1997 paragraph 310-25(a) Income Tax Assessment Act 1997 subsection 310-30(1) Income Tax Assessment Act 1997 section 310-35 Income Tax Assessment Act 1997 paragraph 310-35(2)(b) Income Tax Assessment Act 1997 paragraph 310-35(2)(d) Income Tax Assessment Act 1997 section 310-40 Income Tax Assessment Act 1997 paragraph 310-40(2)(b) Income Tax Assessment Act 1997 paragraph 310-40(2)(d) Income Tax Assessment Act 1997 section 310-45 Income Tax Assessment Act 1997 subsection 310-45(1) Income Tax Assessment Act 1997 subsection 310-55(2) Income Tax Assessment Act 1997 subsection 310-55(3) Income Tax Assessment Act 1997 subsection 310-60(4) Income Tax Assessment Act 1997 subsection 310-60(5) Income Tax Assessment Act 1997 subsection 310-65(2) Income Tax Assessment Act 1997 subsection 310-70(2) Income Tax Assessment Act 1997 Division 310 Income Tax Assessment Act 1997 Subdivision 310-B Income Tax Assessment Act 1997 Subdivision 310-C Income Tax Assessment Act 1997 Subdivision 310-D Income Tax Assessment Act 1997 Subdivision 310-E

Subdivisions 310-B and 310-D of the Income Tax Assessment Act 1997 In order to protect the privacy of this taxpayer and the commercial in-confidence components of this Transaction, the Edited Version is prepared in the following form. The ruling relates to a transaction that the taxpayer will enter into and concerns the following provisions of the income tax legislation: Income Tax Assessment Act 1997 section 108-5 Income Tax Assessment Act 1997 Division 310 Income Tax Assessment Act 1997 section 310-1 Income Tax Assessment Act 1997 section 310-5 Income Tax Assessment Act 1997 section 310-20 Income Tax Assessment Act 1997 subsection 310-20(1) Income Tax Assessment Act 1997 subsection 310-20(2) Income Tax Assessment Act 1997 subsection 310-20(3) Income Tax Assessment Act 1997 paragraph 310-20(4)(a) Income Tax Assessment Act 1997 subsection 310-20(5) Income Tax Assessment Act 1997 paragraph 310-25(a) Income Tax Assessment Act 1997 section 310-30 Income Tax Assessment Act 1997 subsection 310-30(1) Income Tax Assessment Act 1997 section 310-45 Income Tax Assessment Act 1997 subsection 310-45(1) Income Tax Assessment Act 1997 paragraph 310-45(1)(a) Income Tax Assessment Act 1997 paragraph 310-45(2)(c) Income Tax Assessment Act 1997 subsection 310-45(3) Income Tax Assessment Act 1997 paragraph 310-45(4)(a) Income Tax Assessment Act 1997 Subdivision 310-B Income Tax Assessment Act 1997 Subdivision 310-D Income Tax Assessment Act 1997 Subsection 995-1(1) Superannuation Industry (Supervision) Act 1993 section 45 Superannuation Industry (Supervision) Act 1993 section 48

CGT - disposal

CGT deceased estate 2-year discretion

CGT - express trust

GST - taxable supply

Deduction - car limit for depreciation