15‑2 Allowances and other things provide15‑2 Allowances and other things provided in respect of employment or services

#### 15‑2 Allowances and other things provided in respect of employment or services (1) Your assessable income includes the value to you of all allowances, gratuities, compensation, benefits, bonuses and premiums \*provided to you in respect of, or for or in relation directly or indirectly to, any employment of or services rendered by you (including any service as a member of the Defence Force). (2) This is so whether the things were \*provided in money or in any other form. (3) However, the value of the following are not included in your assessable income under this section: (a) a \*superannuation lump sum or an \*employment termination payment; (b) an \*unused annual leave payment or an \*unused long service leave payment; (c) a \*dividend or \*non‑share dividend; (d) an amount that is assessable as \*ordinary income under section 6‑5; (e) \*ESS interests to which Subdivision 83A‑B or 83A‑C (about employee share schemes) applies. > Note: Section 23L of the Income Tax Assessment Act 1936 provides that fringe benefits are non‑assessable non‑exempt income.