ITAA 1997 s 6-5

Personal injury compensation paid to medically discharged Reserve Force members in respect of lost reservist income arising from injuries sustained while on reservist duty

Periodical personal injury compensation paid to Defence Force members in lieu of exempt deployment allowance arising from injuries sustained while on eligible duty in a warlike situation

Repayment of an assessed study grant

Periodical personal injury compensation paid to Reserve Force members in respect of lost civilian employment income arising from injuries sustained while on reservist duty

Living allowance paid by the United Nations to a non-resident of Australia

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

Derivation of interest income from term deposit with a bank

Management/Administrative Fees

Rental Property Expenses - Co-owner rents the property

Assessable Income - Government Grant

Share and Securities Trading.

Assessability of UK rental income - Australian resident taxpayer

Foreign tax credits - UK tax paid by Australian resident on rental income earned in the UK

Assessability of United States Air Force pension

Income - Comcare payments received by care providers

Mortgage insurance receipts

Work in progress - timing of inclusion in assessable income.

Assessability of United Kingdom Lump Sum Bereavement Payment

Foreign salary and wage income derived by non resident

Assessability of a Canadian aged pension - foreign tax credits