Residency of Australia for taxation purposes

CGT - trust resettlement

Residency of Australia for taxation purposes

Capital gains and small business relief

Reportable employer superannuation contributions

GST and water carryover

CGT - subdivision 126-B roll-over

GST - property development

GST and input tax credits In order to protect the privacy and in-confidence components of this private binding ruling the following summary is provided:

GST and the sale of residential premises

CGT - deceased estate

Assessable income- lump sum

GST - going concern

Assessable income

Residency and foreign government pension

Superannuation fund for foreign residents - withholding tax exemption

Capital gains tax

CGT - trust

CGT - exemptions - main residence

CGT - deceased estate - main residence exemption