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Income Tax Act, 1962 (Act 58 of 1962)

Chapter II: The Taxes

Part I: Normal Tax

25A. Determination of taxable incomes of permanently separated spouses

 

 

(1) Where during any period of assessment any taxpayer who is married in community of property has lived apart from his or her spouse in circumstances which indicate that the separation is likely to be permanent, his or her taxable income for such period shall be determined at the amount at which such taxpayer's taxable income would have been determined under the provisions of this Act if such taxpayer had not been married in community of property.

[Subsection (1) amended by section 49 of the Taxation Laws Amendment Act, 2015 (Act No. 25 of 2015]

 

(2) [Deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]