Document ID: chunk:federal_register_of_legislation:C2025C00162:section:1109:p2
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 1109 (pt 2/2)
Character Range: 2145618–2146434

couple and in the person's partner's ordinary income because the person has disposed of ordinary income; and
 (b) the person dies;
no amount is to be included in the ordinary income of the person's partner because of the disposition.
 (4) If:
 (a) an amount is included under subsection (1) in the ordinary income of a person who is a member of a couple and in the person's partner's ordinary income because the person has disposed of ordinary income; and
 (b) the person's partner dies;
any amount that would, if the person's partner had not died, be included in the ordinary income of the person's partner because of the disposition is to be included in the person's ordinary income.
Note: For ordinary income see subsection 8(1): ordinary income includes investment income but does not include maintenance income.