11. Gifts and allowances.

Gifts and voluntary allowances are not income in the hands of the recipient unless they are attached to and form part of earnings from an office or employment or the profits from a trade, profession or vocation1. Purely voluntary payments in recognition of past service are not income2; and a person voluntarily paying income over to another does not escape liability to tax on it3. However, payments made under the terms of a trust for the benefit of a person4 or by way of allowance at the discretion of trustees