Compendium

Excise: the meaning of the expression 'manufactured or produced' for the purposes of the Excise Acts

Excise: the meaning of 'legally and economically independent'

Excise: the meaning of 'legally and economically independent'

Compendium

Employee share schemes - reporting obligations

CGT - trust resettlement

Residency

Commissioner's discretion under paragraph 83A-45(5)(a) of the Income Tax Assessment Act 1997

Deduction - rent

International - residency

CGT small business contribution - 15 year exemption

Residency

Individual residency

Individual residency

CGT- in specie share transfer

CGT and subdivision of land

Deceased estate - main residence exemption

Superannuation death benefit - interdependency

CGT - property