Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102af
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102AF
Character Range: 803927–804676

102AF  Employment income and business income
 (1) A reference in this Division to employment income is to be read as a reference to:
 (a) work and income support related withholding payments and benefits; and
 (b) payments made for services rendered or to be rendered; and
 (c) compensation, sickness or accident payments:
 (i) made to an individual because of the individual's or another's incapacity for work; and
 (ii) calculated at a periodical rate.
 (3) In this Division, a reference, in relation to a person in relation to a year of income, to business income shall be read as a reference to income derived by the person during the year of income from carrying on of a business either alone or together with another person or other persons.