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本帖最后由 jeff_lawsons 于 2014-12-12 16:25 编辑
Taxation Ruling TR 95/35 discusses when a compensation receipt will be ordinary income, such as if the sum was calculated as a direct compensation for loss of income with reference to lost salary and wages and or a part is separately identifiable and quantifiable as income.
Therefore, you need to refer to the original statement of claim lodged by the injured party and the deed of settlement. If no part of the compensation sum was identifiable as an amount for lost income, then no part of the compensation will be included in your assessable income as ordinary income under section 6-5 of the ITAA 1997.
TR 95/35 specifies that compensation sums which are not ordinary income, are considered capital in nature and are potentially assessable under the capital gains provisions. However section 118-37 of the ITAA 1997 provides that you can disregard any capital gain from a settlement/compensation amount you receive for a personal wrong, injury or illness suffered in your occupation. If the lump sum was paid as a result of a work related injury and you are entitled to disregard any capital gain arising from the payment.
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