If a person who is not a member of a couple has, on or after 1 June 1984, disposed of ordinary income of the person, the amount of that disposition is to be included in the person's ordinary income for the purposes of this Act.
Note 1: For disposes of income see section 48.
Note 2: For amount of disposition see section 48A.
Note 3: For ordinary income see subsection 5H(1): ordinary income includes investment income but does not include maintenance income.