ITAA 1936 s 23AG

Assessability of employment income received by an Australian Defence Force (ADF) member serving in Lebanon with Operation PALADIN as part of the United Nations Truce Supervision Organisation (UNTSO)

Assessability of bonus payment received by Australian resident from employment performed in the United Kingdom and Australia

Assessability of employment income received by an Australian Defence Force (ADF) member while serving in East Timor

Assessability of employment income received by an Australian resident working in Vanuatu: income exempt from tax in Vanuatu under a Memorandum of Understanding

Assessability of income derived in New Zealand by an Australian resident taxpayer

Assessability of income earned by an Australian resident discharging Australian governmental functions in the United States

Assessability of salary and wages derived in Papua New Guinea by an Australian resident who works under a cyclical roster and spends their time off in Australia engaged in other business activities

Assessability of workers compensation received by resident in substitution of exempt foreign employment income while they are on a graduated return to work program

Independent personal services income received by an Australian resident working in New Zealand for more than 91 days and less than 183 days

Assessability of salary and wages received by an Australian Defence Force (ADF) member from service in the Solomon Islands

Assessability of allowances received from employment in an overseas location

Assessability of employment income received by an Australian resident taxpayer while working in Austria

Assessability of employment income received by an Australian resident taxpayer while working in Hungary

Assessability of salary and wages received while working as a director of studies and a teacher at an education institution in China

Assessability of employment income received by a resident taxpayer working in Fiji

Assessability of foreign income received by an Australian resident performing research in the USA

Assessability of income received while conducting research in Sweden

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