In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Income Tax Act 1947 · 2020 Revised Edition · Part 15 · Persons Chargeable
51. Income of wife
Feedback & support(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.