{"Term":"Residential income","Definition":"\u003cp\u003eResidential income is:\u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003erental income subject to the residential property deduction rules\u003c/li\u003e\n    \u003cli\u003enet income from a bright-line sale (excluding losses)\u003c/li\u003e\n    \u003cli\u003eincome in relation to a loan in a foreign currency from the portfolio and/or individual property\u003c/li\u003e\n    \u003cli\u003edepreciation recovery income from disposed assets from the portfolio and/or individual property\u003c/li\u003e\n    \u003cli\u003ethe net income from residential property outside the residential property deduction rules because it is held on revenue account.\u003c/li\u003e\n\u003c/ul\u003e","TeReoTerm":"","TeReoDefinition":""}