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BH 1: Double tax agreements
or “Agreements to prevent paying tax twice on income from different countries”
You could also call this:

“Income includes what the law defines as income and what is generally considered income”

You can have income in two ways. Firstly, if any part of this law says something is your income, then it is your income. Secondly, if most people would think of something as income, then it’s also your income. This is what the law calls ‘income under ordinary concepts’. So, when you’re figuring out what counts as your income, you need to check both what this law says and what people generally consider to be income.

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Next up: CA 2: Amounts that are exempt income or excluded income

or “Types of income you don't have to pay tax on”
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Part C Income
General rules

CA 1Amounts that are income

  1. An amount is income of a person if it is their income under a provision in this Part.

  2. An amount is also income of a person if it is their income under ordinary concepts.

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