6Sum of distributions is the same as sum of attributable income

6 Sum of distributions is the same as sum of attributable income

(1) This section applies if:

(a) the sum of the distributions mentioned in subparagraphs 5(c)(i) (if any) and 5(d)(i) is the same as the sum of the attributable income mentioned in subparagraphs 5(c)(ii) and 5(d)(ii); but

(b) the amount of the distribution mentioned in subparagraph 5(d)(i) is greater than the amount of attributable income mentioned in subparagraph 5 (d)(ii).

(2) The Commission must consider determining that the difference between the amounts referred to in paragraph (1)(b) is excluded income in relation to the attributable income of the individual mentioned in paragraph 5(c).