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.
(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).
COMMENTThis section carries over former OCGA Sec. 53-1-3.
JUDICIAL DECISIONS
Editor's notes.
- In light of the similarity of the statutory provisions, decisions under Ga. L. 1962, p. 623, § 1, are included in the annotations for this Code section.
Payment of tuition, books, and fees charged by a private school at the elementary or secondary level is included in "legal obligation" to support as those words were used in Ga. L. 1962, p. 623, § 1. McElrath v. Citizens & S. Nat'l Bank, 229 Ga. 20, 189 S.E.2d 49 (1972);(decided under Ga. L. 1962, p. 623, § 1).
Father is entitled to reimbursement for child support payments made by him, and which could and should have been paid by the trustee, to the extent that income of the trusts was sufficient for the support, maintenance, and education of the minor children. McElrath v. Citizens & S. Nat'l Bank, 229 Ga. 20, 189 S.E.2d 49 (1972);(decided under Ga. L. 1962, p. 623, § 1).
Availability of trust funds may reduce statutory or legal obligation of father.
- To the extent that funds from a trust were available and must be used for the support, maintenance, and education of minor children, the father's statutory obligation under former Code 1933, § 74-105 (see O.C.G.A. § 19-7-2) or his legal obligation required by a court decree was reduced. McElrath v. Citizens & S. Nat'l Bank, 229 Ga. 20, 189 S.E.2d 49 (1972);(decided under Ga. L. 1962, p. 623, § 1).
RESEARCH REFERENCES
Am. Jur. 2d.
- 79 Am. Jur. 2d, Welfare Laws, § 82 et seq.