Commentary on Sections Structure of Chapters Overview Section 644: Application to settlements by two or more settlors
2465.This section explains how the provisions of this Chapter apply where there is more than one settlor. It is based on sections 660E and 682A of ICTA.
2466.The Chapter is written in terms of a single settlor and the rules in subsections (2) to (5) allow the property originating from each settlor to be considered in isolation.