Refund entitlement for included income and for claims by legal representatives when taxpayers cannot receive refunds.

Where one person's income is included in another's total income under the Act, the latter is entitled to claim a refund relating to that income. If a taxpayer cannot claim or receive a refund due to death, incapacity, insolvency, liquidation or similar cause, the taxpayer's legal representative - including a trustee, guardian or receiver - may claim or receive the refund for the benefit of the taxpayer or the taxpayer's estate.

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