CGT - disregarding a capital gain or loss The Edited Version has been prepared in the following form in order to protect the privacy of this taxpayer and the commercial in-confidence components of this particular arrangement. The Commissioner

CGT - deceased estate Issue 1 - Income Tax

CGT - temporary resident Issue 1

GST - supplies of home care services

GST - property development

CGT - capital proceeds and active asset test

Personal superannuation contributions deduction

Employee share scheme

Superannuation death benefit - interdependency

GST - supply of residential premises

GST and reduced input tax credits

Employee share schemes

Crystallised ginger (ginger in syrup, dried, sugar-rolled)

Employee share schemes

CGT - deceased estate

Enhanced/mineralised water (added minerals)

Deductions for legal expenses

Rental loan deductions

A ssessable income - lump sum compensation payment

Commissioner's discretion - trust estate