ITAA 1997 s 6-5(2)

Assessability of income derived by an Australian resident performing independent personal services for an Italian entity

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 allowances received from employment in an overseas location

Assessability of salary and wages received by a dual resident paid by a Japanese employer to undertake research in Australia

Assessability of income received from the Asian Development Bank by an Australian entity for providing consultancy services in overseas countries

Assessability of income received from the Asian Development Bank by an Australian entity for providing consultancy services in Australia

Assessability of employment income received by a dual resident of Australia and Finland

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

Assessability of foreign source employment income derived by a member of the Australian Defence Forces

Assessability of income derived by an Australian resident working in Australia as the holder of an office in an international organisation

Assessability of allowances received from employment in a foreign country

Foreign Income Tax Offset: tax paid on pension and rental income earned in New Caledonia

Assessability of foreign branch income derived from New Zealand

Assessability of foreign branch income derived from New Zealand