Emergency services notified of unresponsive person at Pātea Dam Campground about 1.10am.

Air NZ says it is doing all it can to reunite passengers with their lost luggage ASAP.

Emergency services responded to the incident near Brynderwyn this afternoon.

Opinion: The conviction of Scott Watson is infested in doubt.

A neighbour says the ute was wedged into the adjacent home.

An elderly man who went missing but was found after a four day search is in a critical condition in a Sydney hospital.

Ronald Weaver, who suffers from Alzheimer's and other medical conditions, went missing from Woolcott Avenue in Wahroonga at 10am on Tuesday, sparking a full-scale search of up to 100 emergency service workers.

The 79-year-old was found by New South Wales State Emergency Service (SES) in North Wahroonga bushland yesterday.

READ MORE: Three killed in two-car crash near Gold Coast

Weaver's wife Hannah said he was not in a good condition.

"Ron is very smart person, he was a very good memory and he is very frustrated he has dementia now," she said.

She thanked emergency service crews and the community helping her find her husband.

READ MORE: Man dies in alleged stabbing during fight in Melbourne overnight

"You know I'm 60 plus but I just jumped up like a little girl. I was so happy, it's a miracle.

"I just saw so many people work together to find Ron… I really appreciate it, I don't know how to express it in words."

Yesterday Acting Superintendent Carlene Mahony said he was found in "very dense" bushland just off Jubes Mountain Bike Park near a tree.

"He was in good spirits and could respond to his name and he was showing signs of being able to hold rescuer's hands at the time," Mahony said.

Weaver was found in an area that had already been searched.

READ MORE: Crowds gather for Lovell, who was allegedly stabbed to death by teens

"We presume that he has moved around this area and he has been in that tree or near that tree for probably the last 24 hours.

"It was really nice and amazing to see her reunite with him and he did recognise her when she came down to the scene."

The four-day coordinated effort involved NSW Police resources including PolAir, the dog squad and trail bike unit as well as NSW SES, NSW Rural Fire Service and the National Parks and Wildlife Service assisted in the four-day land and air search.

Some bus passengers had to hitch a ride over Remutaka Hill.

A graduate student at Washington State University was arrested in his home state of Pennsylvania in last month's killings of four University of Idaho students in their off-campus home — a brutal attack that rattled a small college town, authorities said.

A criminal complaint charging Bryan Kohberger, 28, with four counts of murder in the first degree, as well as felony burglary, was filed Thursday, Latah County Prosecutor Bill Thompson said in a news conference Friday afternoon in Idaho.

Authorities narrowed their focus to Kohberger after tracing his ownership of a white Hyundai Elantra seen in the area of the killings, according to two law enforcement sources briefed on the investigation. Kohberger's DNA has also been matched to genetic material recovered at the off-campus house where the students were stabbed to death, according to the sources.

READ MORE: Romanian police deny pizza's role in Andrew Tate's arrest

Authorities learned the suspect had left the area and went to Pennsylvania, the sources said.

An FBI surveillance team from the Philadelphia field office had been tracking him for four days in the area where he was arrested, according to the sources.

While he was being watched, investigators from the Moscow Police Department, the Idaho State Police homicide bureau, and the FBI worked with prosecutors to develop sufficient probable cause to obtain the warrant. Once the arrest warrant was issued, the Pennsylvania State Police and the FBI made the arrest.

Moscow Police Department Chief James Fry said at the news conference an Elantra has been located, but investigators are still looking for the knife used in the killings. He didn't reveal any details about the case, including when the suspect became the focus of the investigation or whether he knew the four students who were killed.

"These murders have shaken our community and no arrest will ever bring back these young students," Fry said. "However, we do believe justice will be found through the criminal process."

READ MORE: Nothing to stop serial liar taking office after being elected to Congress

Fry said it was a very complex, extensive case.

"We developed a clear picture over time," he said, "(but) be assured that the work is not done. This is just started."

Authorities at the news conference asked the public to keep calling the tip line with information.

After the suspect returns to Idaho, a probable cause affidavit used to obtain the arrest warrant will be unsealed.

Records show Kohberger was arraigned on Friday morning in Pennsylvania, and he has a court hearing on extradition on January 3. Thompson said the suspect is being held without bail, and he is being represented while in Pennsylvania by a public defender.

READ MORE: Donald Trump's tax returns released after long fight

Because the suspect was arrested in Pennsylvania, he has the opportunity to waive extradition and return to Idaho voluntarily. If he chooses not to return voluntarily, Moscow police will initiate extradition proceedings through the governor's office, Fry said.

"If we do that, it can take a while for him to get here," he said.

Fellow student says suspect studies criminal justice

A student at Washington State University told CNN Kohberger is a graduate student studying criminal justice. Officials at the school haven't responded to CNN's requests for comment.

A CNN team in Pullman, which is only 10km from Moscow, saw law enforcement activity at an apartment complex where graduate students live.

In a post removed from Reddit after Kohberger's arrest was made public, a student investigator associated with a DeSales University study named Bryan Kohberger sought participation in a research project "to understand how emotions and psychological traits influence decision-making when committing a crime."

"In particular, this study seeks to understand the story behind your most recent criminal offence, with an emphasis on your thoughts and feelings throughout your experience," the post said.

One of the principal investigators of the study, a professor at DeSales University, in Pennsylvania, declined to comment on the matter.

Kohberger graduated in 2020 with a bachelor's degree, according to a school spokesperson, in June 2022 Kohberger completed his "graduate studies for the Master of Arts in criminal justice program," the spokesperson said.

The suspect also graduated from Northampton Community College with an associate degree in arts and psychology in 2018, a spokesman for the school in Pennsylvania said.

Case shocked small college town

The November 13 killings riveted the nation and shocked the small college town of Moscow, its first murder in seven years. The case prompted fear and anxiety in the community and student body, and questions mounted about the pace of the police investigation.

Moscow resident Erin Staheli became emotional while expressing her relief at the news of the arrest.

"It's just been very scary not knowing who's out there," Staheli said, noting the fear which has permeated the town of almost 26,000 residents for weeks. "I had doubts that the killer would be caught because it's been so long, you know."

Staheli praised the work of the police agencies and FBI for the arrest. "I knew that they would, but it's just taking so long, and I'm so happy for their families and everybody that's been worried that all the students, everybody that may not have come back to school," she said.

The arrest comes a day after police said they have received about 20,000 tips through more than 9025 emails, 4575 phone calls, and 6050 digital media submissions, while having conducted over 300 interviews.

The slain students — Kaylee Goncalves, 21; Madison Mogen, 21; Xana Kernodle, 20; and Kernodle's boyfriend, Ethan Chapin, 20 — were likely asleep when they were each stabbed multiple times in the early morning hours, authorities have said. Some of the victims had defensive wounds, a coroner has said.

"Today's news of arrest is a welcome one. It's relief to our university, our community and our extended Vandal family," University of Idaho President Scott Green said at the news conference. "The outpouring of support over the past six weeks help sustain us during the most trying time."

The home where the killings occurred will be cleaned up but remain an active crime scene under police control, authorities said Thursday. Work at the property was halted on Friday due to a court order, the police chief said.

Moscow police say they have worked with a property management services company to remove "potential biohazards and other harmful substances used to collect evidence," the update said. The home will be turned over to the property management company.

Queenslanders are backing a petition to change youth bail laws as crowds gather at a vigil for Emma Lovell, who was allegedly stabbed to death by two teenagers on Boxing Day.

The vigil for Lovell was held at Wellington Point near Brisbane this morning, as well as walk of honour for victims to King Island.

Attendees were pushing for "Emma's Law" to be enacted through a petition, which has 100,000 signatures.

READ MORE: Three killed in two-car crash near Gold Coast

The petition wants the state's Youth Justice Act to make breach of bail an offence, mandatory minimum sentences and for bail to be denied for repeat offenders.

In comes days after Premier Annastacia Palaszczuk announced 10 key changes including a harsher penalty for accused car thieves, who will now face up to 14 years' jail if the offence is committed at night or if the offender uses violence.

Two 17-year-old boys have both been charged with murder, attempted murder and entering a dwelling with intent in company, after Lovell was allegedly stabbed to death in her own North Lakes home.

READ MORE: Man dies in alleged stabbing during fight in Melbourne overnight

The incident is nearly a year on from the deaths of Kate Leadbetter and Matthew Field, and their unborn child, who were killed while going for a walk on Australia Day by a teenager.

The then 17-year-old was sentenced to six years in jail after the court heard he had been high and drunk when he killed the couple, while driving a stolen car.

Field's mum Anne and her friend Julie West, who started the petition, attended the protest and vigil.

"Anne is the grandmother of Miles that she never got to hold," West told Today.

"Her son was killed by a youth offender that was… on bail."

West is pushing for Queenslanders to support her cause.

Six years of Donald Trump's federal tax returns released on Friday show the former president paid very little in federal income taxes the first and last year of his presidency, claiming huge losses that helped limit his tax bill, among other revelations.

The returns, long shrouded in secrecy, were released to the public on Friday by the House Ways and Means Committee, the culmination of a battle over their disclosure that went to the Supreme Court.

They confirm a report issued from the Joint Committee on Taxation that Trump claimed large losses before and throughout his presidency that he carried forward to reduce or practically eliminate his tax burden.

READ MORE: Trump criminally engaged in 'multi-part conspiracy', report finds

For example, his returns show that he carried forward a $USD105 million ($154 million) loss in 2015 and $USD73 million ($107 million) in 2016.

The thousands of pages of documents from the former president's personal and business federal tax returns, which spanned the years 2015 through 2020, provide a complex web of raw data about Trump's finances, offering up many questions about his wealth and income that could be pursued both by auditors and Trump's political opponents.

Here are key takeaways from the documents reviewed by CNN:

Returns shed light on questionable tax claims

Trump's returns also show the former president made several claims that auditors may question.

The Joint Committee on Taxation, which reviewed the returns, flagged that Trump claimed a large number of questionable items on his tax returns, including eyebrow-raising amounts of interest he claims to have received from loans to his children that the bipartisan committee said could indicate Trump was disguising gifts.

The JCT argued that an auditor should investigate the loan agreements Trump made with his children, including the interest rates.

If the interest Trump claims to have charged his children was not at market rate, for example, it could be considered a gift for tax purposes, requiring him to pay a higher tax rate on the money.

In each year of his presidency, for example, Trump claimed he received exactly $USD18,000 ($26,000) in interest on a loan he said he gave his daughter Ivanka Trump and $USD8,715 ($12,786) in interest from his son Donald Trump, Jr. In 2017 to 2019, Trump said he received exactly $USD24,000 ($35,211) from his son Eric Trump, and Eric paid him $USD19,605 ($28,763) in interest in 2020.

That raises the question of whether "the loans were bona fide arm's length transactions, or whether the transfers were disguised gifts that could trigger gift tax and a disallowance of interest deductions by the related borrowers," the JCT said in its report.

READ MORE: Adelaide man hospitalised after freak accident in Bali

"It's unusual to have interest in round numbers, very rare," said Martin Sheil, former supervisory special agent for IRS' Criminal Investigation unit.

"An auditor would want to see payments, loan agreements and interest rates."

There are also questions about Trump's returns listing an identical amount of company expenses and profits.

For example, in 2017, Trump claimed his business DJT Aerospace LLC, which operates Trump's personal helicopter, claimed $USD42,965 ($63,035) in income. It also claimed the exact same amount, $USD42,965 ($63,035), in expenses.

In other words, every single dollar, to the dollar, that the company earned was negated by the company's expenses, such as payroll, fuel and other items.

READ MORE: January 6 panel urges criminal charges against Donald Trump

That left the company with zero income, and nothing to tax.

"Total expenses equaling total income is a statistical impossibility," said Shiel, who added that the figures are not evidence something illegal was done.

"It just doesn't happen."

The JCT in its report raised several similar questions.

For example, it noted IRS auditors were investigating multiple so-called large unusual questionable items on Trump's tax returns for which the regulator wanted Trump to provide supporting evidence to back up his claims.

Release comes after years-long fight

The returns were obtained by the Democratic-run Ways and Means Committee only a few weeks ago after a protracted legal battle that lasted nearly four years.

The committee voted last week to release the tax returns, but their release was delayed to redact sensitive personal information like Social Security numbers.

The release of the tax returns follows a pursuit for the documents that had typically been made public voluntarily by past US presidents.

Trump and his legal team continuously sought to keep his returns secret, arguing that Congress had never wielded its legislative powers to demand a president's tax returns, which Trump said could have far-reaching implications.

"The Democrats should have never done it, the Supreme Court should have never approved it, and it's going to lead to horrible things for so many people," Trump said in a statement following the release.

"The 'Trump' tax returns once again show how proudly successful I have been and how I have been able to use depreciation and various other tax deductions as an incentive for creating thousands of jobs and magnificent structures and enterprises."

Other Republicans also criticized Democrats' efforts in pursuit of the tax returns as political, with Texas Republican Kevin Brady, the committee's top conservative, saying the release would amount to "a dangerous new political weapon that reaches far beyond the former president and overturns decades of privacy protections for average Americans that have existed since the Watergate reform".

During the committee's closed-door meeting last week, Republicans warned that the release of Trump's tax returns by Democrats could prompt retribution once Republicans control the House next year, like going after the taxes of President Joe Biden's son, Hunter Biden.

"I had countless people tell me of things that they were concerned with President Biden's family dealings and how they believed that him and his family is enriched because of his political power.

"And they are begging for oversight and accountability on that," said Republican Jason Smith, a Missouri Republican, according to excerpts the GOP released from the meeting.

"Do we need to go down all that? Is that what you all are wishing to do?"

Returns show he held foreign bank accounts while in office

Trump reported having foreign bank accounts between 2015 and 2020, including a bank account in China between 2015 and 2017, his tax returns show.

Trump was required to report the accounts to the Financial Crimes Enforcement Network (FinCEN).

The filings show that the former president maintained foreign bank accounts in countries such as the United Kingdom, Ireland and China.

READ MORE: Trump's legal team facing contempt charges over Mar-a-Lago delays

The China bank account, which was reported by The New York Times in 2020, was tied to Trump International Hotels Management's business push in the country, Trump Organization lawyer Alan Garten said at the time.

The 2020 disclosure of business dealings in China came as the Trump campaign sought to portray Biden as a "puppet" of China.

Biden's income tax returns and financial disclosures showed no business dealings or income from China.

The returns also show that Trump paid more in foreign taxes than in US federal income taxes in 2017, the first year of his presidency.

In 2017, Trump paid just $USD750 ($1100) in US federal income taxes because of large carry-forward losses that he claimed in prior years, negating virtually all of his American tax liability.

Yet Trump paid nearly $USD1 million ($1.47 million) in taxes to foreign countries that year.

The fact that Trump paid foreign taxes isn't in itself surprising, but it shows how Trump's companies and businesses interests span the globe, and how those businesses are subject to local tax laws and regulations.

On his tax return, Trump listed business income, taxes, expenses or other notable financial items in Azerbaijan, Panama, Canada, India, Qatar, South Korea, the United Kingdom, China, the Dominican Republic, United Arab Emirates, the Philippines, Grenada, US territory Puerto Rico, Georgia, Israel, Brazil, St. Maarten, Mexico, Indonesia, Ireland, Turkey, and St. Vincent.

Trump claimed no charitable deductions in 2020

During his presidency, Trump pledged he would donate the entirety of his $USD400,000 ($586,854) salary to charity each year.

He frequently boasted about donating parts of his quarterly paycheck to various government agencies.

"While the press doesn't like writing about it, nor do I need them to, I donate my yearly Presidential salary of $USD400,000 ($586,854) to different agencies throughout the year," Trump tweeted in March 2019.

If he donated his 2020 salary, he didn't claim it on his taxes.

Among the six years of tax returns the House Ways and Means Committee released, 2020 was the sole year in which Trump listed no donations to charity.

Trump's finances took a sizable hit in 2020, probably as a result of the pandemic and the lack of demand for vacations and lodging in his hotels.

Trump reported large donations to charity in 2018 and 2019, helping reduce the amount he owed on millions of dollars in income he reported in those years.

But Trump posted a massive $USD4.8 million ($7 million) adjusted loss in 2020, a year, which alone wiped out his federal income tax obligation.

Trump paid $0 in federal income taxes in 2020.

The Joint Committee on Taxation raised questions about the accuracy of some enormous charitable deductions Trump claimed in previous years' tax returns, including large and unsubstantiated cash gifts.

Trump also claimed a $USD21.1 million ($30.9 million) deduction in 2015 for donating 158 acres of his 212-acre property called Seven Springs in North Castle, New York.

That donation, which was made to a land trust, is a focus of the Manhattan district attorney's criminal investigation of the Trump Organisation's finances.

Trump's own 2017 tax law appears to have reduced the amount he was able to deduct from tax bill

Trump claimed that the 2017 Republican tax plan he championed and signed would cost him and his family "a fortune".

It's not clear that it did, but it does appear to have limited the amount that he could claim in one part of his complex tax return.

The 2017 tax law capped the state and local tax deduction, known as SALT, at $USD10,000 ($14,671) a year.

In previous years, tax filers were allowed to deduct more of their SALT payments.

READ MORE: Elon Musk lashes Donald Trump over calls to terminate the constitution

Although the law was passed in 2017, it didn't apply until the 2018 tax year.

In 2018, Trump listed $USD10.5 million ($15.5 million) in state and local taxes, but could deduct just $USD10,000 ($14,671) of that from his taxes.

In 2019, Trump paid $USD8.4 million ($12.3 million) in SALT but was capped at $USD10,000 ($14,671).

And in 2020, Trump said he paid $USD8.5 million ($12.4 million) in SALT but claimed the maximum allowable $USD10,000 ($14,671).

By comparison, in 2016 and 2017, Trump was able to deduct significantly more from state and local taxes.

For example, in 2016 and 2017, he deducted $USD5.2 million ($7.63 million) each year in SALT payments.

Some Democrats criticized the 2017 tax law's SALT cap for taking aim at residents in the Northeast and the West who have some of the highest property taxes in the country.

The Tax Foundation found that property tax deductions capped in 2017 had previously accounted for about a third of all state and local tax deductions.

But Trump defended the provision, saying the cap was necessary even if it would hurt his own finances.

It's not clear how much the SALT cap hurt Trump, however.

Although that particular deduction was capped, Trump claimed many other deductions that limited the amount of federal income taxes he had to pay.

Presidential audits

The Ways and Means Committee, which is responsible for overseeing the IRS and writing tax policy, requested the returns under the authority of section 6103 of the US tax code.

Their report focused primarily on whether Trump's tax returns during his time in office were properly audited under the IRS' mandatory audit program for US presidents.

The committee found that the IRS opened only one "mandatory" audit during Trump's term, for his 2016 tax return.

And that didn't take place until the fall of 2019, after Chairman Richard Neal, a Massachusetts Democrat, first sent a letter asking the IRS for Trump's returns and tax information.

READ MORE: Trump hosted Holocaust denier during visit with Kanye

The report characterises the presidential audit program as "dormant".

"The research that was done as it relates to the mandatory audit program was nonexistent," Neal said last week following the committee vote.

Republicans on the committee argued that Democrats acknowledged it was "not necessary to publicly release the private tax information to change requirements on the presidential audit program".

A Republican dissent issued Friday warned that, "Democrats' dangerous precedent will lead the American public to demand other people's tax returns to be released".

Last week, the House passed a bill that would reform the presidential audit process in a largely symbolic vote before Republicans take the majority in the new Congress.

The legislation is not expected to be taken up by the Senate before the new Congress is sworn in.