Which of the following statements is most correct?

• Superannuation contributions by an employer on behalf of an employee to a superannuation fund are included in the assessable income of the employee.
• Benefits received under a frequent flyer program by an employee will always be income of the employee calculated the market value of the frequent flyer points.
• Where an amount is both ordinary income under s 6-5 ITAA97 and statutory income under s 15-2 ITAA97 it will be considered to be statutory income for assessment purposes.
• Section 15-2 ITAA applies only to constructive receipts.
• For an amount to be included in the assessable income of an employee there be a sufficient nexus between the receipt of the amount and their employment.