For a person who carries on a business, ordinary income from the business includes the increase in the value of trading stock over the tax year (section 1074) and is reduced by losses and outgoings that relate to the business and are allowable deductions under section 8-1 of the Income Tax Assessment Act 1997 and the depreciation and other amounts section 1075 allows, but not by capital expenditure, the person's own drawings, superannuation contributions or the other excluded items, and a loss from one business is not offset against other income.
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