Residency

Employment termination payment

GST - contributions to a trust fund

CGT - deceased estates

Australian source - a ssessable income

CGT - trust resettlement

CGT - main residence exemption

CGT - active asset test

CGT - legal vs beneficial ownership

CGT - deceased estate

GST - professional or trade course

Residency

CGT - replacement asset rollover relief - extension of time

Employee share scheme

GST and sale of property Detailed reasoning All legislative references in this ruling are of A New Tax System (Goods and Services Tax) Act 1999 unless otherwise stated.

GST - development leases

Deduction - depreciation - vehicle - dual cab

GST - short term accommodation - taxable supply

CGT - small business - basic conditions

Capital gains tax