Deductions - Commissioner's discretion - commercial loss rules In this ruling: references to unhyphenated legislation (e.g. section 128B) are in the Income Tax Assessment Act 1936 reference to hyphenated legislation (e.g. section 6-5 or section 40-880) are in the Income Tax Assessment Act 1997 except where we mention the Income Tax (Transitional Provisions) Act 1997 USA DTA means the Convention between the Government of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income royalties means payments the Taxpayer expects to receive from the activities described in this ruling, whether or not they will be treated as royalties for legal or tax purposes 'relevant expenses' means the expenses listed in Table 2 of the relevant facts and circumstances .

Rental property deductions - repairs

Business - deductions - travel between states

Corporate residency - foreign hybrid company

Corporate residency - foreign hybrid company

GST - sale of property Issue 1: Goods and Services Tax

Residency

GST - supply of services

Residency

GST - sale of vacant land

Frozen food products served with other food (snack-type)

GST - free supply of other health goods

Superannuation fund for foreign residents - withholding tax

GST - sale of vacant subdivided lots of land

GST - supply of accommodation in commercial residential premises

GST - input tax credits

Residency

CGT - subdivision

Rental property deductions

CGT - 2 year discretion