GST and sale of real property

GST and other health services

N on-assessable non-exempt income

CGT - sale of property

Implications of shareholders deed for corporate trustee

CGT - disposal - main residence exemption

GST and foreign exchange rates The Commissioner was asked to rule on: Whether the methodology used by the entity to determine the amount of input tax credits to be claimed for creditable acquisitions made and paid for by the entity in a foreign currency denomination consistent with the commissioner of Taxation's views outlined in goods and services tax ruling GSTR 2001/2 Goods and Services Tax Ruling : Goods and services tax: foreign exchange conversions? The Commissioner ruled: The methodology proposed by the entity to determine the amount of input tax credits to be claimed for creditable acquisitions made and paid for by the entity in a foreign currency denomination is consistent with the Commissioner's views outlined in GSTR 2001/2. This ruling applies for the following period : 3 March 2023 - 3 March 2027

CGT - rollovers - scrip for scrip rollover and disposal of assets by a trust to a company

CGT - main residence

Assessable income - Australian source

CGT - small business basic conditions

CGT - active asset

Carrying on a business - assessable income

Main residence exemption 2-year discretion

Residency

Employee share scheme

Taxation treatment - foreign superannuation lump sum benefit

GST and baby rusk

Main residence exemption 2-year discretion

Main resident exemption 2-year discretion