ITAA 1997 s 6-5(2)

Assessable Income - Interest income calculated at a higher rate (normal rate plus penalty)

Deductibility of expenses associated with disposal of main residence

Derivation of interest income from term deposit with a bank

Assessable Income - Government Grant

Assessability of UK Police Pension - first payable prior to 1 July 1983

Assessability of UK rental income - Australian resident taxpayer

Assessability of UK annuity income received by Australian resident

Assessability of United States Air Force pension

Assessability of German disability support pension - first payable after 1 July 1983

Assessability of South African disability pension - first payable after 1 July 1983

Work in progress - timing of inclusion in assessable income.

Entitlement to Class A franking credits for an early balancing life insurance company where taxable contributions are transferred from a related superannuation fund under section 275 of the Income Tax Assessment Act 1936 (ITAA 1936)

Entitlement to Class A franking credits for an early balancing life insurance company where taxable contributions are transferred from an unrelated superannuation fund under section 275 of the Income Tax Assessment Act 1936 (ITAA 1936)

Entitlement to Class A franking credits for a late balancing life insurance company where taxable contributions are transferred from a related superannuation fund under section 275 of the Income Tax Assessment Act 1936 (ITAA 1936)

Entitlement to Class A franking credits for a late balancing life insurance company where taxable contributions are transferred from an unrelated superannuation fund under section 275 of the Income Tax Assessment Act 1936 (ITAA 1936)

Assessability of United Kingdom Lump Sum Bereavement Payment

Assessable income: deceased estate - lump sum payment for unpaid wages and annual leave

Assessability of a Canadian aged pension - foreign tax credits

Assessability of income protection policy payments to financially support the taxpayer

Assessability of foreign salary and wages from services performed on an overseas project in a country with which there is no Double Tax Agreement