Singapore legislation

Section 51

of Income Tax Act 1947

Section 51

Income of wife

(1)

The income of a married woman must for the purposes of this Act be charged in her own name.

(2)

[Deleted by Act 22 of 2011]

(3)

For the purposes of this Act, a married woman is treated as living with her husband unless —

(a)

they are separated under an order of court of competent jurisdiction or by deed of separation;

(b)

they are in fact separated in such circumstances that the separation is likely to be permanent; or

(c)

she is, and her husband is not, resident in Singapore.

Section 51 — Income Tax Act 1947 | laws.sg