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Which one of the following statements is incorrect? a. Dividends are assessable as ordinary income under s 6-5 ITAA97. b. Repairs that are not capital

Which one of the following statements is incorrect? a. Dividends are assessable as ordinary income under s 6-5 ITAA97. b. Repairs that are not capital in nature are deductible under s 25-10 ITAA97. c. Sources of taxation law include common law and legislation. d. Childcare expenses are not deductible as per the decision in Lodge. e. Notional repairs are not deductible

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