Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Division sets out some items that are included in your assessable income. Remember that the general rules about assessable income in Division 6 apply to these items.
Table of sections
Operative provisions
15-2 Allowances and other things provided in respect of employment or services
15-5 Accrued leave transfer payments
15-10 Bounties and subsidies
15-15 Profit-making undertaking or plan
15-20 Royalties
15-22 Payments made to members of a copyright collecting society
15-23 Payments of resale royalties by resale royalty collecting society
15-25 Amount received for lease obligation to repair
15-30 Insurance or indemnity for loss of assessable income
15-35 Interest on overpayments and early payments of tax
15-40 Providing mining, quarrying or prospecting information
15-45 Amounts paid under forestry agreements
15-46 Amounts paid under forestry managed investment schemes
15-50 Work in progress amounts
15-55 Certain amounts paid under funeral policy
15-60 Certain amounts paid under scholarship plan
15-65 Sugar industry exit grants
15-70 Reimbursed car expenses
15-75 Bonuses
15-80 Employer FHSA contributions etc.