GST - commercial residential premises

Employee share trust

Capital gains tax

GST - supply of land

CGT - main residence exemption - excluded foreign resident

CGT - small business concessions

International residency - assessable rental income

Capital gains tax

Capital gains tax Issue 1 - Income Tax

Deductions for dividends on-paid to non-resident owner The Commissioner has determined that, based on the arrangement in the present case, each of the conditions in paragraphs 46FA(1)(a) to (g) of the Income Tax Assessment Act 1936 (ITAA 1936)will be satisfied. As such, the resident company will be entitled to a deduction under section 46FA of the ITAA 1936.

CGT - replacement asset roll-over

CGT asset - goodwill

CGT asset - goodwill

GST medical aids and appliances

Main residence exemption

Capital gains tax

CGT - small business concessions

GST- effect of payment of certain fees

CGT asset - personal use

CGT - main residence exemption