Principle of mutuality and deductions

Principle of mutuality and deductions

Principle of mutuality and deductions

Principle of mutuality and deductions

CGT - deceased estate

GST and importations

Income tax consequences associated with corporate restructure The Commissioner has ruled on

Capital gains tax small business concessions

Residency

Assessable income

CGT - main residence exemption

International residency

Residency

GST and creditable acquisitions

CGT - disposal (legal v beneficial ownership)

Assessable income - ordinary income

GST and substantial renovations

CGT - land subdivision - isolated transaction for profit

Trading trust The Commissioner made a private ruling on the application of section 102N of the Income Tax Assessment Act 1936 to the proposed acquisition of a class of units in an unlisted unit trust.

CGT - small business concessions