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1、.Topic2OrdinaryIncome1.Assessableincome=ordinaryincome+statutoryincome(s.6-1(1))Taxableincome=assessableincome-deduction(s.995-1(1)&s.4-15)2.Ordinaryincome:a.Periodicity,recurrence®ularity(Harris,Dixon)b.Incomemustbemoneyorconvertibleintomoneyc.Receiptsfromincomeproducingactivitieswillberegarde
2、dasordinaryincome&incomeearningactivity(Harris,Dixon)3.Incomeearningactivities:a.Personalexertion(personalservices,employment,one-offservices)b.Property(interest,rent,dividend)c.Carryingonabusiness(sales,services)4.S.21Aenablesvalueofbenefit,non-cashbenefit,tobeassessedasordinaryincomeunders.6-5.F
3、CTvCooke&Sherden5.S.21Adoesnotoperateinanemploymentrelationship.Ifemployment,thebenefitistaxedunderFBT.6.Non-cashbenefit:propertyorservicesprovidedwhollyorpartlyinrespectofabusinessrelationship,orfororinrelationdirectlyorindirectlytoabusinessrelationship.S.21A(5)7.S.21A(3):thevalueofthebenefitisre
4、ducedtotheextentthatthetaxpayerwouldWord资料.havebeenentitledtoaonceonlydeductionifthetaxpayerhadincurredthecost.8.Entertainmentisnon-deductiblepers.32-5.9.Ifareceiptisordinaryincomeunders.6-5,areceiptthatsubstitutesforitwillalsobeordinaryincomeunders.6-5.FCTvDixon10.Receiptsgenerallynotconsideredas
5、ordinaryincomeincludecapital,windfallgains,hobbyreceiptsandmutualreceipts.11.Purelygiftfromfriendorfamilycannotbetreatedasordinaryincome.FCTvHarris12.Thecompensationforthecancellationofbusinesscontractsisincome.HeavyMineralsPtyLtdvFCT13.Amountreceivedforthesterilisationofassetsaretreatedascapital(
6、lossofuseofassetorincomeproducingcapacity).GlenboigUnionFireclayCoLtdvIRC14.Paymentsreceivedforenteringintorestrictiveagreementsarecapital.DickensonvFCT15.Compensationforlossoftradingstockisconsideredasincome.CIRvNewcastleBreweriesLtdWord资料.16.Salesofknowledgeor‘know-how’areincome.Rolls-RoyceLtdvJ
7、effrey17.Saleorassignmentofincomestreamsshouldbetreatedasincome,andthelumpsumisassesableunders.25(1).MyerEmporium18.Undissectedlumpsum,wherelumpsumamountscomprisingbothincomeandcapital,butwithoutdissectionintothe
