CGT - exemptions The Commissioner made a private ruling confirming that the goodwill of a company as at the date of the ruling was the same asset that existed on 19 September 1985. The goodwill of the company is therefore treated as having been acquired on or before 19 September 1985 for the purpose of subsection 104-230(2) of the Income Tax Assessment Act 1997 .

CGT - exemptions The Commissioner made a private ruling confirming that the goodwill of a company as at the date of the ruling was the same asset that existed on 19 September 1985. The goodwill of the company is therefore treated as having been acquired on or before 19 September 1985 for the purpose of subsection 104-230(2) of the Income Tax Assessment Act 1997 .

CGT - exemptions The Commissioner made a private ruling confirming that the goodwill of a company as at the date of the ruling was the same asset that existed on 19 September 1985. The goodwill of the company is therefore treated as having been acquired on or before 19 September 1985 for the purpose of subsection 104-230(2) of the Income Tax Assessment Act 1997 .

CGT - exemptions The Commissioner made a private ruling confirming that the goodwill of a company as at the date of the ruling was the same asset that existed on 19 September 1985. The goodwill of the company is therefore treated as having been acquired on or before 19 September 1985 for the purpose of subsection 104-230(2) of the Income Tax Assessment Act 1997 .

Income tax - self-education

GST and second-hand goods

Deductions - rental property

Trading trust

Main residence exemption - trust

GST and gambling

Deductions - income protection insurance

Deductions - legal expenses

GST and gambling

Assessable income - grants

CGT - repaid income

Deductions - legal expenses - deceased estate

Taxation treatment - foreign superannuation lump sum benefit

Residency of superannuation fund

Capital gains tax

Deduction for the repayment of the cost of training