ITAA 1997 s 6-5(2)

Assessability of ordinary income - Residency - applied to extend visa for further 2 years

Assessability of lump sum payment for permanent injury

Income - derivation of salary and wages over two years of income

Income - amounts received by volunteer worker to cover expenses

Assessability of German retirement pension received by an Australian resident

Assessability of lump sum payment received in respect of terminal illness

Exempt Income - non-government exchange teacher in Canada

Assessability of salary and wages earned by Locally Engaged Staff of an Australian embassy in the United States- taxpayer is an Australian resident

Income received from an International Organisation and the operation of 23AG

Assessability of salary and wages earned by Locally Engaged Staff of an Australian embassy in France - taxpayer is an Australian resident

Assessability of United States Veteran's Affairs Disability Pension

Deduction - Legal expenses incurred in taking court action for loss of rental income

Assessability of a War Time Persecution Pension paid by Norway

Assessability of a foreign government pension - redirected at the taxpayer's direction to a non resident - no Double Tax Agreement applies.

Foreign Pension from the Australian Embassy in USA - whether assessable to an Australian resident

Deduction - Fees charged by the Office of the Protective Commissioner

Assessability of Chinese government pension- taxpayer not citizen of Australia

Assessability of distributions from deceased estate - estate created before 20 September 1985

Assessability of an ex gratia payment made by a foreign government to an eligible veteran of a foreign Merchant Navy

Assessability of salary and wages received from employment in the Philippines