Whenever income from an estate or trust is available for the benefit of an individual whose support is the legal obligation of another and the income is actually used for such individual’s support, the legal obligation of the other to support the individual is reduced to the extent the income is actually used for such individual’s support.
History. Code 1981, § 53-1-4 , enacted by Ga. L. 1996, p. 504, § 10.
Cross references.
Enforcement of duty of support of spouse and children, T. 19, C. 11.
Law reviews.
For article, “Trusts for Dependents: Effect of Georgia’s Support Obligation on Federal Income Taxation,” see 8 Ga. St. B.J. 323 (1972).
For note discussing Georgia’s child support laws, their problems, and some proposed solutions, see 11 Ga. L. Rev. 387 (1977).
Structure Georgia Code
Title 53 - Wills, Trusts, and Administration of Estates
Chapter 1 - General Provisions
§ 53-1-1. Short Title; Effective Date of Provisions
§ 53-1-3. Dower and Tenancy by Curtesy
§ 53-1-4. Effect on Support Obligation of Use of Income From Estate or Trust for Support
§ 53-1-6. Payment to Surviving Spouse of State or Federal Income Tax Overpayments