Question 5 In relation to the source of income for the purposes of ITAA36 and ITAA97 which of the following statements is most correct? O The source of income for the purposes of s 6-5 ITAA97 is irrelevant. The source of dividend income will be where the directors of the company live. The source of personal services income will be where the taxpayer earning the income is resident. The source of interest income will be in Australia where the interest accrues on a contract that was entered into and signed in Australia. The source of trading or business profits is generally where the entity earning the income is resident