Section 619A — Income Tax Act 2007: Income treated as highest part of settlor's total income

Income treated as highest part of settlor's total income 619A 1 This section applies to income which is treated as income of a settlor as a result of section 624 (income where settlor retains an interest) or 629 (income paid to unmarried minor children of settlor).

2 The income is treated as the highest part of the settlor's total income for the purposes of section 619 (so far as it relates to the income).

3 See section 1012 of ITA 2007 (relationship between highest part rules) for the relationship between—

a the rule in subsection (2),

and b other rules requiring particular income to be treated as the highest part of a person's total income.