CGT - beneficial ownership

CGT - main residence exemption

Deductions - repairs Is the cost of replacing the weatherboards, at your rental property, deductible as a repair under section 25-10 of the Income Tax Assessment Act 1997 (ITAA 1997)?

Grain-based syrup (honey-like; taken with water/drink/food)

Residency

GST - property

Residency

Assessable income - research activities

Employee share schemes Sample employee ruling

Employee share schemes In this ruling: •         unhyphenated provisions (eg, section 177D) are in the Income Tax Assessment Act 1936 unless another Act is mentioned •         hyphenated provisions (eg, section 6-5) are in the Income Tax Assessment Act 1997 unless another Act is mentioned •         FBTAA means the Fringe Benefits Assessment Act 1986 •         SGAA means the Superannuation Guarantee (Administration) Act 1992 •         Sch1 to the TAA means Schedule 1 to the Taxation Administration Act 1953 •         Part IVA means Part IVA in the Income Tax Assessment Act 1936 •         Division 7A means Division 7A in the Income Tax Assessment Act 1936 (and similarly for Division 7) •         Division 83A means Division 83A in the Income Tax Assessment Act 1997 (and similarly for Subdivisions 83A-B and 83A-C) •         Subdivision 130-D means Subdivision 130-D in the Income Tax Assessment Act 1997. Sample employee ruling

Entitlement to a tax deduction as a result of a fraud

GST - supply

Residency

Withholding tax - exemptions - superannuation for foreign residents

Residency

Residency

Assessable income

GST and the sale of subdivided farmland

CGT - main residence exemption Issue 1

Deductions - zone tax offset and work related expenses