Income Tax Assessment Act 1997
Sometimes more than one rule includes an amount in your assessable income:
For a summary list of the provisions about assessable income, see section 10-5 .
However, the amount is included only once in your assessable income for an income year, and is then not included in your assessable income for any other income year.6-25(2)
Unless the contrary intention appears, the provisions of this Act (outside this Part) prevail over the rules about * ordinary income.
This Act contains some specific provisions about how far the rules about ordinary income prevail over the other provisions of this Act.