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Settlement includes dispositions, trust, covenants, arrangement or agreement and any transfer of assets or income. Section 65(1) is related to income to unmarried relatives under age 21. Section 65(2) is replated to revocable settlement at anytime. Section 65(3)6 is related to settlor using the income of the settled property

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S65(1) Income to unmarried relatives under age of 21
S65(2) Revocable settlement at anytime
S65(3) Settlor make use of the income of the settled property
S65(4) Recovery of income tax paid

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S65 (1) - any relative who is unmarried and under 21 years old, received the settle, would be deemed to be income of settlor.
S65(2) - a settlement which gives a power of revocation to the settlor ie the income or capital in the settlement can revert to the settlor or his wife.
S65(3) -restricted to income or accumulated income which has arisen under the settlement. If the settlor, any relative of the settlor; or any person under the control of the settlor similarly makes use of the income of the settlement to which he is not entitled to, the income will be deemed to be that of the settlor.
S65(4)- where a settlor has suffered tax in respect of income of a settlement, the settlor can recover the income tax paid by him from the trustees of the settlement or beneficiaries of the settlement.

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S65
(1) in case of any relative of the settle who is unmarried and has not attained 21 years old,  the income shall be deemed to be income of settlor
(2) Any person has power,whether immediately or in future to revoke or determine the settlement; all income arising under the settlement from property comprised in the settlement shall be deemed to be income of the settlor
(3) Settlor makes use of incomes for his own purpose
(4) Any tax charges and paid by settlor shall be entitled to recover from any trustee of the settlement

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S65(1)-income to unmmarried relatives under age of 21
S65(2)-revocable settlement at anytimes
S65(3)-settlor make use of the income of the settled property
S65(4)-recovery of income tax paid

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Income to unmarried relatives under age of 21- S65 

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Income to unmarried relatives under age of 21- S65 

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Revocavle settlement at anytime - S65(2)
Settlor make us of the income of the settled property - S65(3)
Recovery of income tax paid - S65 (4)

LKH

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S65(1): incometo unmarried relative under age of 21
S65(2): revocable settlement
S65(3): using income of settled property
S65(4): recovery of income tax paid

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S65(1)- a relative under 21years old who is married or a relative who is 21years old and more. Where the relative is unmarried and under 21years at the commencement of that YA,  the income of the settlement and assets representing income are deemed to be that of the settlor.
S65(2)-revocable settlement at any time. The settlor can "break off the arrangement or arrangement" at any time. The property is transferred only in name sake but the actual control is still with the settlor.
S65(3)-using income of settled property. The settlor makes use of the income of the settlement to which he is not entitled to, the income will be deemed to be that of the settle.
S65(4)-recovery of income tax paid. Where a settlor has suffered tax in respect of income of a settlement, the settlor can recover the income tax paid by him from the trustees of the settlement or beneficiaries of the settlement.

# data[].attributes.body
S65(1) Income to unmarried relatives under age of 21
S65(2) Revocable settlement at anytime
S65(3) Settlor make use of the income of the settled property
S65(4) Recovery of income tax paid

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1) Section 65 (1): Income to unmarried relatives under 21 years old
2) Section 65 (2): Revocable settlement
3) Section 65 (3): Making use of the income of the settled property

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1. Income to unmarried relatives under age 21.
2. Recoverable settlement at anytime.
3.Settlor make use of the income of the settled property.

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1. Income to unmarried relatives under age of 21- S 65(1)
2. Revocable settlement at anytime- S 65(2)
3. Settlor make use of the income of the settled property- S 65(3)
4. Recovery of income tax paid- S 65(4)

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S65(1) income to unmarried relatives under age of 21
S65(2) recovarable settlement at anytime
S65(3) settlor make use of the income of the settled property
S65(4) recovery of income tax paid