Income Tax Assessment Act 1997



Division 6 - Assessable income and exempt income  

Guide to Division 6  

Operative provisions

SECTION 6-25   Relationships among various rules about ordinary income  

Sometimes more than one rule includes an amount in your assessable income:

  • · the same amount may be * ordinary income and may also be included in your assessable income by one or more provisions about assessable income; or
  • · the same amount may be included in your assessable income by more than one provision about 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.

    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.


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