********* *** ***************** ******************************* ****** *** kit ** * ******** ** ********* since ** *** a ********* ********* ***** *** ** * ****** ** *** *** ******* which ** owned ** ****** ****** ********** based ** *** ******* ****** ** ********* ***** ** in the north ** ********* Moreover Kit ***** **** his family ***** *** her *** ***** to ********* four ***** *** where **** have ********* * permanent ***** *** ***** ***** *** He ****** **** ** *** time here ** he ****** **** ****** ** * **** working **** in ********* **** **** *** **** country ***** *** ** ********** by ********** ***** ** ******* ******** ** **** ******* this ***** a ***** ********* ** ********* though *** was born ** ***** *** ** ********** *** *********** ** ***** ********* to ** a residence ** ******* ******* ************* countries **** *** *** *** two ******* consider *** a ************ ** *** **** time and **** **** require *** ** pay ***** on *** ***** ********* ***** ** *** ***** ******* ***** ******* ** ***** ******* and ********* ***** is ** ********* *** **** ******* be ********** tax-resident ** *** ********* ***** ** ****** more **** six months * **** ** he ****** **** ****** ***** year ** Indonesia He ***** *** have **** taxed ** Indonesian *** ********* if he *** ***** **** **** six ****** * **** ** his working country as he ***** **** ****** ************ ** his ******* ** ****** which ** *** *** **** *** will ** ***** by **** ********** tax ********* *** ******* *** ************** ** he works ** Australia *** *** homeland ******* **** *** *** as ** ********* *** * ****** ******* ****** to ** ***** ** both countriesTherefore ***** he ** a ******** in ********* ** will ** ***** ** ********** *** ********* ***** on tax rates ** *** total ********* ****** ****** or ******** **** ******** ***** pensions ******** ****** **** property ** any other ******* ** ******* ***** from ***** portfolio which generates ********* ****** **** *** homeland ******* His ***** employer *** for instance ****** taxes **** *** ****** ** the **** ** ************ *** was ***** for a *** in ********* and signed * contract *** * ********* ****** ****** *** defined here he **** be considered ************** and therefore taxable ** his **** ******* even ** ** ***** ** ********* *** more **** *** months ******* since he *** * family ********** ie ***** ********* ***** generates income dividends ** *** home ******* ** **** **** also taxed by Chilean *** ********* ********* *** ***** may **** a ****** tax ****** **** ** the ******* ***** *** ***** *** ***** ****** will ***** you ** ************ **** ** *** ** *** live ***** In **** case ***** ** ******** *** ****** ** Indonesia ***** ** deposited ** *** ***** account ****** with *** wife) ** ******* ******* ********** and ************* ** ******* ************ ********* ********** ** his ***** incomeIn *** ***** whether the ******* ***** one ***** income ****** *** ** ************ ** not ** will ** ******* ** **** *** ******** party *** **** allowances and *** reliefs **** ** ***** ** * ******** So *** ** bound ** ***** tax ******* and ************ ****** ** *** ******** *** ********** available ** ********* ** *** ******* ***** he works ** **** *** ****** ** ******* all ********** *** ******* ********* ** ********* in *** ******* ***** ** *** **** ** well **** ** because *** authorities will *********** **** **** ***** ** ****** **** he don’t ******* * ****** *** ** ********** *** reliefsKit ****** ** ******** ** ****** ********* ***** he ***** ** ********* **** *** **** and *** ******** ** *** ********* ***** **** ********* **** ******* ********* *** ***** ****** ** well ** ***** taxHe ** ******** to * tax ********* ** ********* cost ** ********* **** is ******* ** *** *** *** children **** *** ** Australia **** he ** entitled ** *** ********** *** ****** * ***** ** ********* ** ****** a house ***** ***** *** ***** is ******** to tax deductionKit is also ** entitled ** joint *** assessment **** *** **** ***** **** ***** * ****** ******* in ******* ************* ***** *** deducted **** ***** ***** ****** ** ***** *** **** his **** country added ** ***** *** **** *** ******* ******* **** *** ******** **** **** countries ******* ********* *** from home ******** ***** *** from working country-tax ******* **** **** ***************** **** *********** ****** ********* *** v ****** (Surveyor ** ****** (1904) * ** ************* ** *** **** ****** ****** ****** **** * ******** of the ******* of the **** ******* ****** ** *********** Copper Syndicate (Limited and ******** * ****** ****** * *** ***** *** ** *** The ***** ******** ** *** ****** ***** expressed *** ***** ** * Delphic ********** *** ** ***** what *** **** ***** no criteria *** concluding ** **** * ******** ** ** currently ****** the ***** *** this **** ******* *** ****** of the business **** be *** income *** ******* ** ** ** not ** **** ****** on *** type of *** **** ***** is defined and *** relationship between *** ****** of *** ****** ** **** ** **** ******** ********** ******** by * ******** *** **** a ******** **** *** ** necessaryII ******** Australian ****** ** *** * ** of T ****** ** *** 188 **** company *** ******** ** ******* ** ********* **** three decades ago; ** was ***** to **** *** ******** ***** was ** ******** *** Australian Mining ******* *** *** *** ****** *** **** *** Also it is **** **** *** limb ** s 26 *** ** ITAA **** *** **** *********** *** ***** ******** ** this indicated that the ***** limb ** **** subsection ** *** *********** The fact that *** availability ** **** ****** on ******** on making * development ** **** It *** * ****** *** ****** *** ****** *** *** central ***** *** ******* * profit‐making scheme could **** ** exchanging *** ***** alone ** shows **** ** can ****** ** proceeding **** *** **** ******* ** this ********* *** ******* legacy ** ********* ***** ** ****** *********** ******* although corporate *** ***** are *** 30% of finance *** ******* ************ ***** there ** **** as ******** is ********** **** has **** *********** ** *********** *** *** ******** *** because ** the limited ****** of Whitfords ******** FC ** * * *********** ***** Pty *** ****** 150 **** The ********* on table ******** ** *** **** ***** of ********* ******** in ******** * * * ***** 5 ** *** ********** *** *********** ** ******* *** of ****** **** ***** ********* ****** **** was the **** ** ***** a business ** ************ ********** *** selling for *** ****** land started 20/12/ 1967 *** whole ** *** ******* ******** *** ********* ** **** ******** *** ***** of the subject ******** as ** ** ******** **** ** agreed ******* *** ******* *** *** purpose ** *********** ****** ** be looked *** ** million ******* The ******** ** assessments *** *** years ** ****** ended 30/11/ **** *** ********** *** *** **** ** ******* ******* ended 30 ********* **** ** ******** ** *** ************ ** Taxation to ** ********** ********* to *** *********** ** *** ********* between ***** and ******* ********** ******* & **** v FC of * 89 ATC ********* *** ******** **** ** **** ******* ** ******* to treatment ** capital ******* then ** ******* ********* ** ******* *** transaction *** *** *** implications Even ****** *** *** ********** *** *** **** ****** (30) years *** and **** undergone a *********** ******* **** the **** *** Act ** ** ***** *** case **** ****** ******** ****** ** ********* **** ****** ******* those ********** **** where the ****** *** held *** **** ***** ****** **** **** any **** **** on ******** ** such ******** ******* ******* *** **** **** *** ** not ******* ** *** ***** the farming **** has **** ******** ********** ** way ** ************ ***** ** ********* **** **** any ******** (or other CGT event) will **** for consideration ***** *** *** provisions *** discount ** *** **** ** *** ************* ** a ***** **** ***** ******* to the ********** ******** ***** being satisfied ** 33 **** discount ***** ***** ***** *** ***** *** * super ***** ***** the **** *** **** ***** ** **** *** ***** ** purchasing ******* ***** ** ** **** **** **** ** ***** ** the **** acquired ***** September 1985 **** **** be ******* to *** ** could **** ** **** as ***** ********** ********** ***** ***** ***** the *** *********** **** *** ** the ****** **** ** the **** *** ********** *** even left ********* *** * new **** ********* erected ** the ******** **** ** **** event **** of the gain on the post-CGT land that *********** *** **** Residence ***** **** for ************* ***** ***** ********** provisions **** ***** the land *** used *** farming business ** *** ** ******** ** **** relief under *** Small ******** *** provisions Those ********** *** ***** from *** scope ** **** ****** ******** * FC ** T 97 *** ********** ** *********** ** **** ******* ********* 988-acre farm **** an origin ** 1955 *** ****** forgave ****** to pay for *** **** ** **** **** they ********* ** adjacent ***** to ********* ** apartment In **** one could *** ******** *** ***** *** **** to ***** *** debts ** **** ******* ** ****** *** milk became uneconomical 1967 ** **** drought affected **** tried ** **** *** whole property ** ***** ******* ********** ***** ****** depressed ** continued farming ********** and ************* payments ****** *** ******** ** sell *** three lots in 1975 **** ********* problems **** to *** second subdivision of 10 **** ** **** for ***** ******* ******** ***** water and fencing More ********* ******** in 1983 ****** the *********** of nine **** to included ***** ***** *** ******* **** ** lots ***** **** *** ****** ******** ** ******* ************ ****** ***** water ******* *** draining * ***** ** **** ** **** water ******* and ***** **** ** **** ********** ******** **** *** ***** ***** but ** ******** ** **** ** *** land *** ********** ** a ***** remained ************* * **** estate ***** **** ********** The taxpayer’s spouse ********* * **** ****** ****** *** **** ******* **** *** ******** ****** for ****** A ********* **** with **** estate ****** *** ******* ******** *** the local ******* was *** ********* ********* any ************ ********* the ********* ** *** ******* *** *** * costing ******** **** ****** purchase When the ******* **** afterward ** ********* the project *** *** ***** to be profitable ** *** ******** **** *** **** ********** *** ATO ********* a ****** ****** ***** *** be available ***** from *** ***** and **** the ********* reached ** a ********* *** with ****** ******** **** the ********** ***** Sand *** *** * ** ** * ** *** **************** ****** *** ********** ** ******* of *** ******** in ******** **** the *********** ***** *** ** make * ****** ** gain * While this ********* statement **** *** ******** to *** *********** that **** ****** to **** ********* that ******** ** ****** **** *** ******* ****** that *** *** ** ************* is the only ** ******** ********* ** ******* for entering **** *** *********** *** ****** ***** ******** is ** important **** ** the ******* it ** ****** ********** hope In ******* of **** **** the ruling ***** among other things ***** ****** ********* ** ********** ** ******** for *** ******* ** *************** the **** ** **** **** **** *** powder *** ********* *** firm *** to **** until ** was “ripe” *** ************ In **** the **** *** ******** for ********* *** ******* ***** **** *** ****** was ******* on **** * ***** *** the second **** ** s 26(a)VII **** * FC ** T ** *** ********** on *** ************ ** land Taxed ** ****** ****** ******** farm owned ** *** ****** since 1904 ******* ****** ***** **** 19 *** remains **** ******* ************ *** ******** **** to sell ** **** development potential ******* ******** ***** *** ******** *** ****** partitioned ******* ** ************ ********** *********** *** done in * ****** *** taxpayer *** very ******** ** *** *********** ***** down to ******** **** money *** **** himself rather **** looking ** ***** The taxpayer *** ** previous growing ************** ******* ***** Anor v ** of * ** *** ******* ***** ******* *** ******** **** ** ****** **** *** **** *** ***** *** fishing but *** land *** obtaining *** making **** ******* ** ********* in the **** *********** business *** ******* Article ** Association *** the ******* ***** with ******** developments works ********** for ******** the sale ** the evidence *** the **** *** ******** ********* **** *** **** **** ******** ***** *** ********** *** *** **** ********************** * ****** E & Oxenberry * (1986) ******* Residence *** ***************** ** ****** Welfare ** South ********* ********* ***** Pty Limited (AUS)Humphreys * ****** ********* * carbon tax *** *************** *** *********** *********** * ****** Factors affecting *** ********** ***** of *** ***** *** ******** *** ******************* *** ************* FISCAL ************* ***** ************** * * ********* * F & ******** * * ********* ****** *** *** ********* of capital ***** *** lossGyourko * ***** ***** * ********* ******* ************ ** ***************** ******** ****** tax benefitsReal ****** ********* 31(4) *******

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