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Income Tax Act 2007

Section 722: When an individual has power to enjoy income of person abroad

2145.This section defines in general terms when an individual has power to enjoy income of a person abroad. It is based on section 742(2) and (3) of ICTA. One of the conditions for liability under section 720 is that the individual has “power to enjoy” income of a person abroad: section 721(2).

2146.Subsection (1) introduces the concept of the enjoyment conditions. Subsection (2) provides a link to section 723, which sets out those conditions.

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