ITAA 1997 s 6-5(3)

Calculation of a prior year loss for a non resident

Assessability of payment received by visiting university researcher from New Zealand

Assessability of an Eligible Termination Payment received by a resident of Papua New Guinea

Employee Share Scheme: shares or rights acquired by a non-resident of Australia

Assessability of salary and wages earned by an Australian citizen employed as a locally engaged staff working for an Australian government organisation in France

Annuity payments received by a Netherlands resident from an Australian resident insurer

Assessability of remuneration derived in Australia by a Japanese resident

Assessability of an Australian sourced pension paid to a resident of The Philippines

Assessability of reward payment received by a French student from an Australian resident entity

Assessability of foreign employment income received by Australian citizen who is not an Australian resident

Assessability of Australian sourced interest income received by a UK resident

Assessability of income derived by a non-resident company from a tour of performers in Australia

Australian source income: commodity purchase and sale

Assessability of payments received by a US taxpayer under an exclusive licence agreement

Assessability of business income derived by a non-resident

Assessability of employment income earned by an Australian citizen working in the United States for an Australian Government organisation

Deductibility of a Tax Equalisation Scheme repayment for salary and wages earned in the US

Assessability of remuneration paid by a fully government owned and controlled body of the Japanese Government to a Japanese resident employed in Australia

Assessability of employment income earned by an Australian citizen working in the United Kingdom as a Locally Engaged Staff (LES) for an Australian Government organisation

Assessability of employment income earned by an Australian citizen working in the United Kingdom as a Locally Engaged Staff (LES) for an Australian Government department