Income attribution for transfers to third parties when income benefits a son's wife or son's minor child is taxable. Amendment inserts a rule in section 64(1) attributing income where an individual transfers assets, directly or indirectly, otherwise than for adequate consideration to any person or association of persons, to the extent the income from those assets is for the immediate or deferred benefit of his son's wife or his son's minor child or both; the provision applies to transfers made on or after 1st June, 1973.