ATO Interpretative Decision

ATO ID 2001/739 (Withdrawn)

Income Tax

Assessability of medical income.
FOI status: may be released

This ATO ID is withdrawn as it is a straight application of the law and does not contain an interpretative decision.

This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

CAUTION: This is an edited and summarised record of a Tax Office decision. This record is not published as a form of advice. It is being made available for your inspection to meet FOI requirements, because it may be used by an officer in making another decision.

This ATOID provides you with the following level of protection:

If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.

Issue

Is the income received by a medical practitioner for providing assistance in operations, assessable pursuant to section 6 of the Income Tax Assessment Act 1997 (ITAA 1997)?

Decision

Yes. The income received by a medical practitioner for providing assistance in operations is assessable pursuant to section 6 of the ITAA 1997?

Facts

The taxpayer is a medical practitioner who provides assistance on a limited basis at surgical operations. This assistance is provided on an irregular basis.

Reasons for Decision

Ordinary income is defined by subsection 6-1(1) of the ITAA 1997 to mean 'income according to ordinary concepts'. Assessable income consists of ordinary income and statutory income, although an amount of ordinary income or statutory income will not be assessable income if the amount is made exempt or is otherwise excluded from assessable income.

The amounts received for the assistance provided by the taxpayer, even though on a limited basis and irregularly, are nonetheless earnings from the performance of a service and therefore constitute income according to ordinary concepts. Accordingly the income so derived is assessable in the hands of the taxpayer.

Date of decision: 1 November 2001

Year of income: Year ended 30 June 2001.

Legislative References:
Income Tax Assessment Act 1997
section 6-1

Keywords
Income

Business Line: Small Business/Individual Taxpayers

Date of publication: 30 November 2001

ISSN: 1445-2782

history

	Date:	Version:
	1 November 2001	Original statement
You are here	6 June 2008	Archived

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