CGT - deceased estates

Capital Gains Tax

Rental - deductions - repair

Deductions - legal expenses

CGT - cryptocurrency, marriage breakdown rollover and disposal

Income tax treatment of Arrangement 1 and Arrangement 2 In order to protect the privacy of the taxpayer and commercial in-confidence components of this private binding ruling, the following summary is provided:

CGT - small business concessions - 15-year exemption - extension of time

Residency of Australia for taxation purposes

GST and supply of residential premises under sublease

Income tax - foreign deceased estate - agent/trustee In this ruling: •         unhyphenated provisions (e.g.. section 6, section 102AG) are in the Income Tax Assessment Act 1936 •         hyphenated provisions (e.g. section 960-105) are in the Income Tax Assessment Act 1997 •         Division 6 and Division 6AA are both in the Income Tax Assessment Act 1936.

Capital gains tax

Income tax exemption - not-for-profit

Goods and services tax

GST - Division 129

GST and supplies of transport and logistic services through an Australian agent to a non-resident

CGT - Small Business Concessions - Deceased Estate

Withholding tax - foreign superannuation fund

GST - education courses

GST - sale of farmland

CGT - absolute entitled beneficiaries