What is the definition of "income" given in Australia's income tax legislation?

A quote from the actual legislation please, and a reference for where it is given.What is the definition of "income" given in Australia's income tax legislation?
The term "income" has no definition in the tax legislation.



6.5 of the ITAA 97 does say that "assessable income" includes income according to ordinary principles, i.e. "ordinary income". The definition of "ordinary income" in the Act goes nowhere.



By this it seems that "ordinary income" follows the judicial definition of income, as found in Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215 (I think this case is on Austlii, but I'm not sure, perhaps part of a different report series):



The word 鈥榠ncome鈥?is not a term of art, and what forms of receipts are comprehended within it, and what principles are to be applied to ascertain how much of those receipts ought to be treated as income, must be determined in accordance with the ordinary concepts and usages of mankind, except in so far as the statute states or indicates an intention that receipts which are not income in ordinary parlance are to be treated as income, or that special rules are to be applied for arriving at the taxable amount of such receipts.



Section 6.1 makes clear that "assessable income" includes this ordinary income, and includes other statutory income.What is the definition of "income" given in Australia's income tax legislation?
To quote the actual legislative definition:



" 'assessable income' has the meaning given by sections 6-5, 6-10, 6-15, 17-10 and 17-30. "



Income Tax Assessment Act 1997, Section 995.1What is the definition of "income" given in Australia's income tax legislation?
anything you make legally, afaik.