Attributed income

CE 8 Attributed income from personal services
When this section applies


This section applies when, under sections GB 27 to GB 29 (which relate to the attribution rule), a person is required to attribute an amount to another person.



The amount attributed is income of the person to whom it is attributed.

Timing of income


The amount is allocated to the income year in which it is attributed.

Defined in this Act: amount, income, income year

Compare: 2004 No 35 s CE 8