ITAA 1997 s 10-5

Assessability of termination payment received by resident from employment in Italy

Assessability of eligible termination payment received by Australian Defence Force member on eligible duty outside Australia

Assessability of retirement pension received from France by a resident taxpayer which includes amounts not assessable for French tax purposes

Assessability of compensation payment received for pain, suffering and medical expenses as a result of personal wrong, injury or illness

Assessable income: personal services income attributed to a non-resident under Part 2-42 of the ITAA 1997 - no double tax agreement applies

Assessability of an Australian superannuation pension received by a resident of the United Kingdom

Assessability of government pension income received by an Australian resident from the United States

Assessability of net capital gain from the sale of South African real property by an Australian resident

Assessability of an Australian pension received by a resident of Indonesia

Assessability of long service leave accrued overseas by a foreign resident while employed by an Australian resident company

Assessability of an allocated pension from an Australian resident public superannuation fund received by a resident of Japan

PAYG Instalment Income and Employee Share Acquisition Schemes

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

Individual Retirement Accounts and Foreign Investment Fund measures

Assessability of an employment termination payment paid to a foreign resident

Employee Share Scheme: taxation of the discount on the exercise of share rights by a resident of the United States where the rights relate to employment exercised in and out of Australia while the taxpayer was an Australian resident