$06$:$07$

$4$G

Assessment $1$

Question $2$

Not yet answered

Marked out of $1\mathrm{.}00$

Which one of the following aspects does not form part of the gross income definition as outlined in section $1$ of the Income Tax Act?

A$.$ Total amount, in cash or otherwise

B$.$ Including receipts or accruals of a capital

nature

C$.$ Resident

D$.$ Received by or accrued to or in favour