15‑1 What this Division is about15‑1 What this Division is about

#### 15‑1 What this Division is about This 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 15‑3 Return to work payments 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 or geothermal exploration 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 15‑70 Reimbursed car expenses 15‑75 Bonuses 15‑80 Franked distributions entitled to a foreign income tax deduction—Additional Tier 1 capital exception