Deceased estates - Trust

Minor trust - prescribed person

Absolute entitlement to a trust asset

GST and supply of residential accommodation by registered charities

Division 6AA of the Income Tax Assessment Act 1936 In this ruling, Division 6AA and any section numbers (e.g. section 102AG) are in the Income Tax Assessment Act. 1936.

Capital Gains Tax

Capital gains tax - sale of investment property

GST - sale of real property

Flavoured food product (type not disclosed)

Employee share schemes

CGT - small business relief

CGT - small business concessions

CGT event A1

CGT - 15-year exemption

Deductions

Deductions - legal expenses

Trusts - vested and indefeasible interest

CGT - disposal of property

GST - supply of facilitation service

Deceased estate - main residence