Ordinary income and statutory


Case study : ordinary income

In 1979, a doctor who lived and worked in Sydney purchased a 20-acre parcel of rural land on the outskirts of the city for $100,000. Over the years, he used the property as a "hobby farm" for growing fruit trees and as a "weekend retreat" for relaxation. Recently, the surrounding area has become more developed and the property has increased in value. The doctor has also recently run into financial difficulties as a result of a malpractice suit and he is considering selling his property.

Define about the income such as: -

Ordinary income

Statutory income

Advise him as to whether he would be required to include any amount in his assessable income as a result of the sale (max. 1000 words).

Required: - Under Australian taxation law

Harvard reference (6 or more )

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Accounting Basics: Ordinary income and statutory
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