Condition D applies where the individual has power to obtain for himself the beneficial enjoyment of the income by means of any exercise of any power of appointment or power of revocation or otherwise, whether with or without the consent of any other person. It does not require the exercise of any power by the individual; mere possession of a power is sufficient. Moreover, the fact that the power may be exercised only with the consent of another person is irrelevant (ITA 2007, s. 723(6)).

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