ITAA 1997 s 6-10(5)(a)

The basis for including an employment termination payment in the assessable income of a foreign resident

Alienation of personal services income of a foreign resident and the interaction with the core provisions for assessable income

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