SECTION 6-5 Income according to ordinary concepts (ordinary income)
Some of the provisions about assessable income listed in section 10-5 may affect the treatment of ordinary income.
(a) the *ordinary income you *derived directly or indirectly from all *Australian sources during the income year; and
(b) other *ordinary income that a provision includes in your assessable income for the income year on some basis other than having an *Australian source.
S 6-5(3) amended by No 41 of 2005.
S 6-5(4) amended by No 41 of 2005.
S 6-5 amended by No 78 of 2001.