Australian Tax Law Knowledge Base
Comprehensive, AI-powered analysis of Australian tax law. Search across ATO rulings, legislation, case law, topics, definitions, and practical guides.
ATO Rulings
Comprehensive summaries and analysis of ATO taxation rulings, goods and services tax rulings, and self-managed superannuation fund rulings.
Legislation
Plain English explanations of key sections from the ITAA 1997, ITAA 1936, GST Act, and other Australian tax legislation.
Case Law
Detailed analysis of landmark Australian tax cases from the High Court, Federal Court, and Administrative Appeals Tribunal.
Topics
In-depth coverage of major tax topics including Division 7A, CGT concessions, GST, and more.
Definitions
Clear definitions of technical tax terms with legislative references and practical examples.
Guides
Step-by-step practical guides for navigating complex tax provisions and compliance requirements.
Search All Content
TR 2019/1 – Income Tax: When is a Amount Included in Assessable Income Under Section 6-5?
TR 2019/1 provides the ATO's comprehensive view on when an amount is ordinary income and therefore included in assessable income under section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997). It consolidates and replaces earlier rulings on ordinary income concepts, providing a single authoritative reference for practitioners.
ITAA 1997 Section 6-5 – Income According to Ordinary Concepts (Ordinary Income)
Section 6-5 is the foundational provision that includes ordinary income in a taxpayer's assessable income. It provides that assessable income includes income according to ordinary concepts, and establishes the rules for when such income is derived by residents and non-residents.
Federal Commissioner of Taxation v Myer Emporium Ltd
FCT v Myer Emporium Ltd is a landmark High Court decision that established the principle that a profit made from an isolated transaction can be ordinary income if the transaction was entered into with the intention or purpose of making a profit. The case is foundational to the income/capital distinction in Australian tax law.
Division 7A – Loans and Payments from Private Companies
Division 7A of Part III of the Income Tax Assessment Act 1936 (ITAA 1936) is an integrity measure designed to prevent profits or assets of a private company from being provided to shareholders or thei...
Ordinary Income
Income that you earn through regular activities like working, running a business, or earning interest on investments. It's the everyday type of income that most people receive and is taxed at your marginal tax rate.
How the GST Going Concern Exemption Works
The sale of a business as a going concern can be GST-free under Division 38 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). This exemption is critical for business sales and comme...
Institutional-Grade Research Standards
Our AI advisory is built on the same primary sources used by Australia's leading tax firms, barristers, and regulatory bodies — not generic internet content.
Expert-Reviewed Content
All tax and legal content is reviewed by qualified Australian tax agents, chartered accountants, and practicing lawyers.
Primary Source Citations
Every analysis cites primary legislation (ITAA 1997, GST Act), ATO rulings, and authoritative case law from Australian courts.
Regularly Updated
Content is continuously updated to reflect the latest ATO guidance, legislative amendments, and Federal Court decisions.
Australian Registered
Cassandra Research Pty Ltd is an Australian-registered company (ABN) operating under Australian consumer and privacy law.
Primary Source Research
Every piece of content begins with primary Australian legislation — ITAA 1997, ITAA 1936, GST Act 1999, Fringe Benefits Tax Assessment Act 1986 — and direct ATO publications.
Expert Review Process
Content is reviewed by qualified Australian tax agents (registered with the Tax Practitioners Board), chartered accountants (CA/CPA), and practicing lawyers admitted to the Supreme Court.
Case Law Verification
All case law summaries are verified against official court records from the High Court of Australia, Federal Court, and Administrative Appeals Tribunal (AAT).
Continuous Currency
Content is systematically updated when ATO releases new rulings, Parliament amends legislation, or courts hand down new decisions affecting established law.
Primary Source Authorities
All content is grounded in and cites these authoritative Australian legal and regulatory sources:
Explore Our Knowledge Bases
Free, expert-reviewed tax and legal content across three knowledge bases — cited to primary sources and updated as the law changes.