Part 17: Definitions for purposes of Act and final provisions
Overview
Section 1026: Meaning of “non-qualifying income” for the purposes of section 1025
3118.This section sets out the types of income that are “non-qualifying income” for the purposes of section 1025. It is based on sections 348(4) and 804(6) of ICTA. See Change 82 in Annex 1.