ATO Rulings

    Comprehensive summaries and practical analysis of Australian Taxation Office rulings including Taxation Rulings (TR), Goods and Services Tax Rulings (GSTR), and Self-Managed Superannuation Fund Rulings (SMSFR).

    TR 2019/1 – Income Tax: When is a Amount Included in Assessable Income Under Section 6-5?

    ATO Ruling

    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.

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