ITAA 1997 s 102-5

Assessability of a capital gain derived by a non-resident from the sale of real property situated in Australia - no double tax agreement applies

Assessability of compensation payment received by Australian resident from the United Kingdom

Assessability of lump sum payment for permanent injury occurring at work

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

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

Deductions: interest expense on a loan to acquire options

Income Tax: whether trust distributions can be assessed under section 6-5 of the ITAA 1997