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Tax treatment of married couples

03 October 2017 / Anita Monteith
Issue: 4618 / Categories: Comment & Analysis

Together forever


  • Independent treatment of married women truly began in 1990.
  • Beneficial treatment meted out to couples by capital gains tax.
  • Effect of the residential nil rate band.
  • Married couple’s allowance still available when at least one partner was born before 1935.
  • Complications arise because of different rules in different taxes and benefits.

We have come a long way in the 90 years since the first edition of Taxation but it seems that even in 1927 there were areas of tax where the meaning of law was unclear.

In an article on married taxpayers published in that issue the practical application of the law in General Rule 16 Income tax Act 1918 deeming the profits of a married woman living with her husband to be his and so...

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