CGT - deceased estate

CGT event C1 - events giving rise to a roll-over - cryptocurrency

CGT - transfer to wholly owned company The Commissioner made a private ruling confirming that the shareholder of a Company was entitled to roll-over under Division 122 of the Income Tax Assessment Act 1997 in respect of the proposed transfer of shares in the Company to a new wholly owned company.

CGT - transfer to wholly owned company The Commissioner made a private ruling confirming the cost base of the shares in a company that will be acquired by a Company under a proposed transfer pursuant to a roll-over under Division 122 of the Income Tax Assessment Act 1997 .

CGT - disposal of shares

Residency and income tax

CGT - marriage breakdown

Employee share scheme

CGT - replacement asset

Exemption from income tax

CGT - deceased estate - partial exemption

CGT - small business concessions

Employee share scheme In this ruling, the Commissioner ruled on the income tax and fringe benefits tax consequences of shares transferred to employees and the payment of taxes to the Commissioner. This ruling applies for the following periods : Income tax year ended 30 June 20XX Fringe benefits tax year ended 31 March 20XX The scheme commences on: 20XX

Employee share scheme The Commissioner provided advice in regard to the superannuation guarantee consequences of shares transferred to employees and the payment of taxes to the Commissioner. This advice applies for the following period: Year ended 30 June 20XX The arrangement commences on: 20XX

Work related deductions

CGT - deceased estate

Residency

CGT - small business 15-year exemption

Capital gains tax

CGT - trusts - non-resident beneficiary