Residency

CGT - main residence exemption

GST - sale of machine

GST - margin scheme The Commissioner was asked three questions about whether sale of property be a taxable supply under section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). The Commissioner has ruled on each of the questions.

Assessable income and deductions - gambling activities

Assessable income - carrying on a business

Assessable income - business and professional income

CGT - deceased estate

Residency and income tax

CGT - active asset test

CGT - small business concession

Residency

Income of certain public trading trusts

Employee share schemes

Employee share schemes

Deceased estate - fixed trust - non-resident beneficiary Issue 1

GST on commission for travel tickets

GST - sale of real property

Residency

Residency