Mrs Green has been working in Australia in the childcare sector as an early childhood educator from 2015. During the 2023 income year Mrs Green worked as a casual employee for 25 and 30 hours per week and earned approximately $40,000 in wages from a childcare centre. During 2021 Mrs Green became worried that as a casual worker she did not have job security, so she started looking at ways she might earn some more money and save for her retirement. Mrs Green commenced buying shares in late 2021 utilising funds sourced from her savings of approximately $60,000 and a loan of $40,000. She used an online stockbroking service for all her share transactions. Mrs Green purchased shares in banks and mining companies as well as some smaller listed companies. She held seven parcels of shares with a total value of approximately $50,000 as at 30 June 2022. During the 2023 income year Mrs Green made: (a) 20 purchases at a cost of approximately $130,000; and (b) 8 sales with gross proceeds of approximately $80,000. The bulk of the transactions took place between July and December 2022. Mrs Green purchased five (5) parcels of shares after March 2023 while prices were low. The gross dividends paid to Mrs Green in the 2023 income year were $6,500. Mrs Green made 6 a small profit on her share transactions during the 2023 income year in the order of $16,000. Mrs Green said that her investment strategy involved tracking the price of certain high-quality shares and buying them whenever the price dipped down below a certain price range. She said that she would check the share price history and read the reports of analysts in financial newspapers and also watch The Business program on the ABC, before making purchases and sales. She would additionally discuss her strategy with her husband. She also said that the amount invested was based on her available funds. Mrs Green usually spent 5 to 10 hours on research and share trading per week. She used a home office for researching and transacting shares. Mrs Green stated that she had no written business plan but believed she was investing as an individual in a planned manner to earn some profit. Required: Discuss with reference to appropriate legislation, case law and/or rulings whether the receipts from shares sales will be considered ordinary income under s 6-5 ITAA97 during either the current or future income year. You do not need to apply the CGT rules here focus your discussion on ordinary income issues.