Which of the following receipts constitutes foreign source income for a $...$ Which of the following receipts constitutes foreign source income for a taxpayer?

a$.$ Wages paid to an Australian university lecturer living in Sydney

b$.$ Rent from a property located in Melbourne owned by a Japanese businessman

c$.$ Dividends received by an Australian resident from Telstra, an Australian resident company

d$.$ Dividends received by an Australian from a company located in New Zealand