1108
In forceDisposal of ordinary income—individuals
Volume 3Chapter 2AA, Part 2AA.1 to Chapter 3, Part 3.12, sections 1061ZVAA-1157
Chapter 3General provisions relating to payability and rates
Part 3.10General provisions relating to the ordinary income test
Division 3Disposal of ordinary income
1108 Disposal of ordinary income—individuals
If a person who is not a member of a couple has disposed of ordinary income of the person, the amount of that disposition is to be included in the person’s ordinary income for the purposes of this Act.
Note 1:
For disposes of ordinary income see section 1106.
Note 2:
For amount of disposition see section 1107.
Note 3:
For ordinary income see subsection 8(1): ordinary income includes investment income but does not include maintenance income.
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