ITAA 1936 s 23AG(7)

Employee share options: assessability of an unrealised gain by an Australian resident taxpayer from share options granted to the taxpayer when they were working in the UK

Assessability of allowances received from employment in a foreign country

A compulsory subscription payable from foreign earnings in a foreign country under a legislative decree is not income tax

Continuity of foreign service: absence due to personal leave, the entitlement to which did not accrue from foreign service

Continuity of foreign service: consequence of taking maternity leave