Document ID: chunk:federal_register_of_legislation:C2025C00162:section:1083
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 1083
Character Range: 2111525–2112134

1083  Actual return on financial assets not treated as ordinary income
 (1) Subject to subsection (2), any return on a financial asset that a person actually earns, derives or receives is taken, for the purposes of this Act, not to be ordinary income of the person.
 (2) If, because of:
 (a) a determination under subsection 1084(1); or
 (b) the operation of subsection 1084(2);
a financial investment is not to be regarded as a financial asset for the purposes of section 1076, 1077 or 1078, subsection (1) does not apply to any return on the investment that the person actually earns, derives or receives.