9Sources of income

9 Sources of income

9 Sources of income

(1) A Member shall disclose:

(a) in a primary return—each source of income that the Member received, or reasonably expects to receive, in the period commencing on the primary return date and ending on the next succeeding 30th June, and

(b) in an ordinary return—each source of income received by the Member at any time during the ordinary return period.

(2) A reference in subclause (1) to each source of income received, or reasonably expected to be received, by a Member is a reference to:

(a) in relation to income from being an employee of another person (including an employee of a corporation):

(i) the name of the occupation in which the Member is engaged, and

(ii) a description that is reasonably sufficient to identify the kinds of services provided, or to be provided, for that income, and

(iii) the name and address of the Member’s employer, and

(b) in relation to income from being the holder of another office (including the holder of an office in a corporation or other body):

(i) the name or title of the office held by the Member, and

(ii) a description that is reasonably sufficient to identify the kinds of services provided, or to be provided, for that income, and

(iii) in the case of an office held in a corporation or other body—the name and address of the corporation or body, and

(c) in relation to income from a partnership the Member has entered into with other persons:

(i) the name of the occupation (if any) in which the Member is engaged, and

(ii) a description that is reasonably sufficient to identify the kinds of services provided, or to be provided, for that income, and

(iii) the name (if any) under, and address from which, the partnership is conducted, and

(d) in relation to income for a service provided under any other kind of contract, agreement or arrangement:

(i) the name of the occupation (if any) in which the Member is engaged, and