/* Overseas-income evidence lesson; shared type and colour come from topics.css. */
.oi-page select,.oi-page textarea{font:inherit;color:var(--tp-ink);max-width:100%}
.oi-page select:focus-visible,.oi-page textarea:focus-visible,.oi-page summary:focus-visible{outline:3px solid var(--tp-rust);outline-offset:3px}
.oi-list{padding-left:22px;color:var(--tp-muted);margin:12px 0}
.oi-list li+li{margin-top:9px}
.oi-exclusions,.oi-note{background:#eeebe4;border-left:3px solid #a9896d;padding:20px 22px;margin-top:22px}
.oi-exclusions h3,.oi-note h3{font-size:17px;margin:0}
.oi-events{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;margin-top:24px}
.oi-event{background:#fff;border:1px solid var(--tp-line);padding:24px 21px;min-width:0}
.oi-number,.oi-synthetic{font-size:12px!important;color:var(--tp-rust)!important;margin:0 0 11px!important;letter-spacing:.04em}
.oi-event h3{font-size:21px;color:var(--tp-blue);margin:0 0 13px}
.oi-event dl{margin:17px 0 0;font-size:14px;line-height:1.9}
.oi-event dt{color:var(--tp-ink);font-weight:600;margin-top:13px}
.oi-event dd{color:var(--tp-muted);margin:3px 0 0}
.oi-citations{font-size:12px!important;margin-top:17px!important}
.oi-citations a{color:var(--tp-blue);text-decoration:underline;text-underline-offset:3px}
.oi-flow{list-style:none;padding:0;margin:24px 0 0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:13px}
.oi-flow li{min-width:0;padding:20px 18px;background:#fff;border:1px solid var(--tp-line);border-top:3px solid var(--tp-blue)}
.oi-flow-number{display:block;font:27px Georgia,serif;color:#8b9bb1;margin-bottom:10px}
.oi-flow strong{font-size:16px;display:block;line-height:1.7}
.oi-flow p{font-size:14px;line-height:1.85;margin-top:11px}
.oi-cases{display:grid;gap:20px}
.oi-case{background:#fff;border:1px solid var(--tp-line);padding:25px;scroll-margin-top:25px;min-width:0}
.oi-case h3{font-size:21px;color:var(--tp-blue);margin:0 0 14px}
.oi-case .oi-list{font-size:14px;margin:0 0 18px}
.oi-case-answer{border-top:1px solid var(--tp-line);padding-top:17px}
.oi-case-answer summary{cursor:pointer;color:var(--tp-blue);font-size:15px;line-height:1.8;font-weight:600}
.oi-case-answer h4{font-size:16px;color:var(--tp-ink);margin:20px 0 10px}
.oi-case-answer p{font-size:14px;line-height:1.9;margin-top:14px}
.oi-ledger{margin:19px 0;border-top:1px solid var(--tp-line);font-size:14px;line-height:1.85}
.oi-ledger>div{display:grid;grid-template-columns:minmax(115px,1fr) minmax(0,3fr);gap:18px;border-bottom:1px solid var(--tp-line);padding:12px 0}
.oi-ledger dt{color:var(--tp-ink);font-weight:600;margin:0}
.oi-ledger dd{color:var(--tp-muted);margin:0;overflow-wrap:anywhere}
.oi-case-limit{padding:14px 16px;background:#f4f1eb}
.oi-two-columns{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px}
.oi-rule-card{background:var(--tp-soft);border:1px solid #c7d1de;padding:24px;min-width:0}
.oi-rule-card h3{font-size:19px;color:var(--tp-blue);margin:0 0 13px}
.oi-rule-card h4{font-size:16px;margin:22px 0 10px}
.oi-rule-card p,.oi-rule-card li{font-size:14px;line-height:1.9}
.oi-worksheet{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin:23px 0}
.oi-worksheet>div{background:#fff;border:1px solid var(--tp-line);padding:20px;min-width:0}
.oi-worksheet h3{font-size:17px;color:var(--tp-blue);margin:0 0 11px}
.oi-worksheet p{font-size:14px;line-height:1.9}
.oi-materials{padding:0;margin:23px 0;list-style:none;counter-reset:oi-material}
.oi-materials>li{counter-increment:oi-material;display:grid;grid-template-columns:minmax(0,1fr) 190px;gap:22px;padding:22px 0;border-top:1px solid var(--tp-line)}
.oi-materials h3{font-size:17px;margin-bottom:8px}
.oi-materials h3:before{content:counter(oi-material,decimal-leading-zero) " / ";font-family:Georgia,serif;color:#8b9bb1}
.oi-materials p{font-size:14px;line-height:1.85}
.oi-materials p+p{margin-top:10px!important}
.oi-material-status label{display:block;font-size:12px;line-height:1.7;margin-bottom:8px}
.oi-material-status select{width:100%;min-height:47px;border:1px solid #aeb9c6;background:#fff;border-radius:3px;padding:9px 10px;font-size:13px}
.oi-results{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;margin-top:24px}
.oi-result-reference{background:#fff;border:1px solid var(--tp-line);padding:20px;min-width:0}
.oi-result-reference h3{font-size:17px;color:var(--tp-blue);margin:0 0 11px}
.oi-result-reference p{font-size:14px;line-height:1.9}
.oi-current-result{padding:23px;background:var(--tp-soft);border:1px solid #c7d1de;border-left:4px solid #a9896d;margin:22px 0}
.oi-current-result h3{font-size:19px;color:var(--tp-blue);margin:0 0 11px}
.oi-current-result p{font-size:14px;line-height:1.9}
.oi-tools{background:#eeebe4;padding:23px}
.oi-tools .tp-actions{margin-top:18px;flex-wrap:wrap}
.oi-tools [data-oi-record-status]{font-size:14px;margin-top:15px}
.oi-copy{border:1px solid var(--tp-line);padding:14px;background:#fff;margin-top:18px}
.oi-copy summary{cursor:pointer;color:var(--tp-blue);font-size:14px}
.oi-copy textarea{display:block;width:100%;min-width:0;resize:vertical;margin-top:13px;padding:12px;border:1px solid var(--tp-line);font:13px/1.8 ui-monospace,monospace}
.oi-page .tp-sources li{scroll-margin-top:25px}
@media(max-width:1100px){.oi-events,.oi-results{grid-template-columns:1fr}.oi-materials>li{grid-template-columns:minmax(0,1fr) 155px;gap:15px}}
@media(max-width:760px){.oi-flow{grid-template-columns:1fr;gap:9px}.oi-flow li{display:grid;grid-template-columns:33px minmax(0,1fr);gap:5px 12px;padding:17px 18px}.oi-flow-number{grid-row:1/5;margin:3px 0 0;font-size:25px}.oi-flow strong{font-size:16px}.oi-flow p{grid-column:2;margin:0;font-size:14px}.oi-event,.oi-case,.oi-rule-card{padding:22px 20px}.oi-event dl,.oi-case-answer p,.oi-case .oi-list{font-size:15px}.oi-case h3{font-size:19px}.oi-ledger>div{grid-template-columns:1fr;gap:5px}.oi-two-columns,.oi-worksheet{grid-template-columns:1fr}.oi-materials>li{grid-template-columns:1fr;gap:15px;padding:20px 0}.oi-material-status select{max-width:260px}.oi-tools{padding:20px}.oi-tools .tp-actions{flex-direction:column;align-items:stretch}.oi-exclusions,.oi-note{padding:20px}.oi-page .tp-toc ol{grid-template-columns:1fr}}
@media print{.oi-tools,.oi-material-status,.oi-current-result,.oi-nojs{display:none!important}.oi-events,.oi-flow,.oi-two-columns,.oi-results,.oi-worksheet{display:block}.oi-event,.oi-flow li,.oi-rule-card,.oi-result-reference,.oi-worksheet>div{break-inside:avoid;margin-bottom:13px;box-shadow:none}.oi-case{margin-bottom:15px}.oi-case-answer>*{display:block}.oi-materials>li{display:block}.oi-page a{color:inherit}}