ITAA 1997 s 6-5(2)

Assessability of income derived in Austria by an Australian university lecturer and researcher

Assessability of business income derived by an Australian resident attributable to a New Zealand permanent establishment

Assessable income: lump sum compensation - pre-judgment interest - non personal injury

Assessability of an annuity received by resident taxpayer from the United States of America

Assessability of salary and wages received by Irish citizen working in Australia

Assessability of lump sum payment - for life time right to reside in a property - rent in advance

Assessability of Belgian retirement pension received by Australian resident

Assessability of professional services income earned by Australian resident in Papua New Guinea

Assessability of personal services income derived in Singapore by resident taxpayer

Assessability of rental income from real property situated in the United States of America

Assessability of interest income received by a dual resident of Australia and the United States

Assessable Income: derivation of government grant funds - conditional upon funds being expended

Assessability of salary and wages income derived by German academic working in Australia where initial employment contract for less than two years later extended

Assessable income: instalment sales contracts - default profits - carrying on a business

Exemption with progression: work related expenses relating to exempt foreign employment income

Assessability of employment income received by a dual resident of Australia and the United States

Assessability of income derived from services in the Joint Petroleum Development Area

Assessability of income from Fiji by a resident for professional services performed wholly in Australia for Fijian entity

Assessability of interest income sourced in Sweden received by an Australian resident individual

Assessability of Romanian pension received by Australian resident