CGT - deceased estate

CGT - main residence

Assessable income

CGT - main residence - sold

CGT - replacement asset rollover

Deductions - redraw facility

Division 7A debt forgiveness

Residency

Income tax

Residency

Deduction - rental property

Employee share scheme

Employee share scheme

Deduction for special levy for repairs of rental property

Deduction for self-education expenses

Frozen food (to be eaten with rice/noodles/bread)

Deduction - rental property repairs

CGT - legal vs beneficial ownership

CGT exemption A taxpayer applied for a private ruling. A ruling

Corporate residency - central management and control - whether a distribution warehouse is a permanent establishment under a relevant tax treaty In this ruling: •                un-hyphenated provisions (eg, section 23AH) are in the Income Tax Assessment Act 1936 •                hyphenated provisions (eg, section 36-10) are in the Income Tax Assessment Act 1997 •                Divisions 165 and 175 are in the Income Tax Assessment Act 1997 • 'DTA' means 'double tax agreement' • 'USA DTA' means the Convention Between the Government of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, as amended by the United States Protocol (No. 1) • 'OECD model' means the OECD Model Tax Convention on Income and on Capital 2017 • 'PE' means 'permanent establishment' • 'Period 1' means from time AAAA until time BBBB • 'Period 2' means from time BBBB until time CCCC • 'Period 3' means from time CCCC until time DDDD • 'Period 4' means from time DDDD until the date the applicant applied for this ruling.