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Anti-Avoidance/Deemed income - Coggle Diagram
Anti-Avoidance/Deemed income
s7(1) Income not paid - Deemed accrual if
Due/payable tp person
Credited to person
Reinvested, accumulated or capitalised on behalf
Dealt with in his name/behalf
Donation, Settlement, Other disposition (DSO)
CSARS vs Woulidge
s7(2) Deemed to be income of spouse if
DSO (Main purpose)
Reduce, postpone, avoid tax
Transaction, operation, scheme (Main purpose)
Reduce, postpone, avoid tax
Income from trade (income > reasonable earnings)
Partnership with spouse
Connected to spouse
s7(3) Minor
Income deemed to be received by parent.
If by DSO
s7(5) DSO with condition
any amount not yet received is deemed received by donor