Section HC 8 — Income Tax Act 2007: Amounts received after person’s death

HC 8 Amounts received after person’s death When this section applies (1) This section applies when a trustee of an estate of a deceased person receives an amount in an income year that is not income that the person derived during their lifetime, but would have been included in the person’s income had they been alive when it was received. Income (2) The amount is treated under section CV 12 (Trustees: amounts received after person’s death) as income derived by the trustee in the income year. Defined in this Act: amount , income , income year , trustee , Compare: 2004 No 35 s HH 8