CGT - deceased estate - 2-year discretion

CGT - pre-CGT assets The Commissioner made a private ruling confirming that the CGT assets of a unit trust which were acquired before 20 September 1985 have not stopped being pre-CGT assets pursuant to section 149-10 of the Income Tax Assessment Act 1997 on the basis that majority underlying interests in the assets were held by ultimate owners who had majority underlying interests in the assets immediately before 20 September 1985.

CGT - main residence exemption and absence rule

Disposal of shares and residency

CGT - pre-CGT assets The Commissioner made a private ruling confirming that the CGT assets acquired by a company from a unit trust are pre-CGT assets of the company on the basis that they have previously met the requirements of section 149-10 of the Income Tax Assessment Act 1997 (ITAA 1997) and the roll-over under Subdivision 122-A of the ITAA 1997 is chosen by the trustee of the unit trust in respect of the disposal of those assets.

Goods and services tax - health

CGT and intellectual property

Residency

Income tax exemption

Superannuation death benefit

CGT - active asset test

Residency

Superannuation death benefit

CGT - deceased estate

Deductions - rental property

Assessable income - trading stock

Capital gains tax

Taxation of amount received from a foreign trust

CGT - partial exemption

GST - cost of supply A ruling