Division 7A

GST on sale of vacant land previously used for farming

GST and out-of-court settlement

Fixed trust entitlements

Foreign super fund - exemption from income tax/withholding tax

Deductions - rectification costs

Deduction - legal expenses

Superannuation death benefit - interdependency

Employment termination payment and settlement payment The Commissioner has ruled on the taxpayer's application for a private binding ruling in relation to an employment termination payment in accordance with the Income Tax Assessment Act 1997 . The Commissioner has ruled on each of the

Deductibility of payment under section 8-1 of the Income Tax Assessment Act 1997

Residency

CGT - foreign investment fund

GST and sale of a capital asset

Residency

GST and face value vouchers In this reasoning, •                unless otherwise stated, all legislative references are to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), •                all legislative terms of the GST Act marked with an asterisk are defined in section 195-1 of the GST Act, •                all reference materials, published by the Australian Taxation Office (ATO), that are referred to are available on the ATO website ato.gov.au

Capital gains tax

Fixed trust and fixed entitlements

N ot for profit - income tax exempt status

Assessable income

Commissioner's discretion - trust estate