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in relation to any person, means a person who is the partner of such person—

(a) in a marriage or customary union recognised in terms of the laws of the Republic;
(b) in a union recognised as a marriage in accordance with the tenets of any religion; or
(c) in a same sex or heterosexual union which is intended to be permanent,

[Paragraph (c) substituted by section 3(1)(zE) of Act No. 25 of 2015]

and "married’, "husband" or "wife" shall be construed accordingly: Provided that a marriage or union contemplated in paragraph (b) or (c) shall, in the absence of proof to the contrary, be deemed to be a marriage or union out of community of property;

[Definition substituted  by section 2(1)(zB) of the Taxation Laws