ITAA 1997 s 30-B

Goods and services tax: when is a 'supply of a going concern' GST-free?

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

Income tax: where a trustee of a public fund under item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997 has an obligation or otherwise gives an assurance to apply funds in accordance with requests from a donor, is a separate fund created? If so, is the separate fund a public fund entitled to be endorsed as a deductible gift recipient?

Income tax: Can a prepayment of school fees be a deductible gift to a school-building fund?

Income tax: withholding from payments where recipient does not quote ABN

Income tax: The Armidale School Fee Plan

Income tax: deductibility of donations to Launch Housing Limited under a Payment Direction Deed

Income tax: deductibility of donations to MDA Limited under a Donation Deed

Income tax: deductibility of donations to Bridge Housing Limited under a Payment Direction Deed

Income tax: deductibility of donations to Evolve Housing Limited under a Payment Direction Deed

Income tax: Community Housing Canberra Limited - deductibility of donations under a Payment Direction Deed

YWCA Canberra Ltd - deductibility of donations under a Payment Direction Deed

School building fund established and maintained by a government school

School building fund established and maintained by a church - trust deed

School building fund established and maintained by a church - no trust deed

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number ('ABN')

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

Income tax: withholding from payments where recipient does not quote ABN

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

Gifts/Contributions by executor of deceased estate - property held more than 12 months