PART 2DETERMINATIONS IN RESPECT OF AN INDIVIDUAL'S FINANCIAL RESOURCES
CHAPTER 4CALCULATION OF INCOME – REPRESENTATION (HIGHER COURTS)
General discretion to disregard income43
In calculating the disposable income of the person concerned from any source, there shall be disregarded such amount (if any) as the assessing authority considers reasonable, having regard to the nature of the income or to any other circumstances of the case.