GST and waterproof bedding products

Residency

Income tax exempt entity

Legal vs Equitable ownership - main residence exemption

CGT - assets capital allowance depreciating assets

CGT - Property subdivision - transfer of ownership interest 1

CGT - property subdivision - transfer of ownership interest 1

CGT - loss of a CGT asset

Assessable income

Residency of Australia for taxation purposes

Unitised employee share scheme

Whether goodwill is the same pre-CGT asset for the purposes of CGT event K6 (in section 104-230 of the Income Taxation Assessment Act 1997 ) In this ruling and reasons: •                 legislative provisions are in the Income Tax Assessment Act 1997, except for Division 149, which is in the Income Tax Assessment Act 1936 •                 'before CGT' means before 20 September 1985 •                 'after CGT' means on or after 20 September 1985 •                 square brackets [x] denote paragraph numbers in TR 1999/16.

CGT - extension of time

Income tax - tax losses - non-commercial losses - Commissioner's discretion - lead time

GST - trustees in bankruptcy

Deductions

Deductions - self-education expenses

Foreign income tax offset

CGT concession - 15-year exemption

Residency