How is overseas income and/or winnings taxed?

[Jackass]

Hello to all you overseas investors. Just a question to see if someone can tell me how income brought into Australia from an overseas IP would be taxed? I have not looked into this before.

Secondly and slightly different topic, is overseas winnings tax free when you bring them in? For example playing online casino's!

Thanks.

 

[abcdiamond]

Try this ATO tax link if you are an Australian Resident

Foriegn Source Income

Then check any of the links referred to.