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Section 15-2 of the ITAA97 includes in a taxpayer's assessable income: a. the objective value of certain allowances, gratuities and the like; b. the value

Section 15-2 of the ITAA97 includes in a taxpayer's assessable income:

a. the objective value of certain allowances, gratuities and the like;

b. the value to the provider of certain allowances, gratuities and the like;

c. the value to the taxpayer of certain non-cash benefits;

d. the current market value of non-cash business benefits.

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