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Income Tax Act 2007

Income - Employee or contractor income - Definitions

CE 8: Attributed income from personal services

You could also call this:

“Income you receive from someone else's personal services due to specific rules”

When someone has to give some of their income to you because of certain rules, this is called attributed income from personal services. These rules are explained in another part of the law called sections GB 27 to GB 29.

If this happens to you, the money you get becomes your income. You don’t have to worry about when the other person earned the money. Instead, you count it as your income in the year that it’s given to you.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1512802.

Topics:
Money and consumer rights > Taxes
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Part C Income
Employee or contractor income: Definitions

CE 8Attributed income from personal services

  1. This section applies when, under sections GB 27 to GB 29 (which relate to the attribution rule), a person is required to attribute an amount to another person.

  2. The amount attributed is income of the person to whom it is attributed.

  3. The amount is allocated to the income year in which it is attributed.

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