5Application of Division 2.1

5 Application of Division 2.1

This Division applies if, in respect of an individual, the following circumstances exist:

(a) the individual is a member of a couple;

(b) the individual and the individual’s partner are attributable stakeholders of a company or trust;

(c) during a derivation period of the company or trust, the individual:

(i) may, or may not, receive a distribution from the company or trust; but

(ii) is taken to receive an amount of attributable income during the attribution period that relates to the derivation period;

(d) during the derivation period mentioned in paragraph (c), the individual’s partner:

(i) receives a distribution from the company or trust; and

(ii) is taken to receive an amount of attributable income during the attribution period that relates to the derivation period.