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Income Tax Assessment Act 1997
Division 6Assessable income and exempt income
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Division 6—Assessable income and exempt income
Guide to Division 6
Table of sections
6‑1 Diagram showing relationships among concepts in this Division
Operative provisions
6‑5 Income according to ordinary concepts (ordinary income)
6‑10 Other assessable income (statutory income)
6‑15 What is not assessable income
6‑20 Exempt income
6‑23 Non‑assessable non‑exempt income
6‑25 Relationships among various rules about ordinary income