ITAA 1997 s 6-5(3)

Assessability of honorarium received by a Canadian student visiting Australia

Assessability of Australian rental income derived by a resident of Singapore

Assessability of maintenance payments received by Canadian resident from Australia

Assessability of an Australian state government service pension received by a Chinese resident who is an Australian citizen

Assessability of employment income received by visiting professor from India

Assessability of income received by a New Zealand resident working in Australia

Assessability of profits from carrying on a business as a share trader by a non-resident

Assessability of income derived by a US entity - permanent establishment

Assessability of Australian pension income derived by Spanish resident

Assessability of income of a Canadian resident entity with an employee in Australia

Assessability of directors fees received from an Australian company by a resident of Thailand

Permanent Establishment of a non-resident entity with employees in Australia

Assessability of Australian sourced interest income received by a resident of the Philippines

Austrian resident working in Australia for less than 183 days in an income year

Austrian resident working in Australia for a period of more than 183 days in a year of income

Assessability of income derived by a New Zealand resident company

Activities from the 'operation of ships' in Australia by a Singapore company

Assessability of Australian rental income derived by a resident of the United States

Assessability of interest income derived by a UK resident

Permanent Establishment: goods manufactured in Australia on behalf of a Singaporean resident