Clause 2
Amendment of section 10
of Income Tax (Amendment) Bill
BillNot in forceProvision 2 of 12
Clause 2
Section 10 of the Income Tax Act (hereinafter in this Act referred to as the principal Act) is amended —
(a)
by inserting, immediately after the word “property” at the end of subsection (1A), the words “and for the purposes of this proviso any property owned by a married woman living with her husband shall be deemed to be owned by the husband”;
(b)
by deleting subsection (6A); and
(c)
by inserting, immediately after subsection (7), the following subsection: —“(8) Any maintenance payment received by a child under a maintenance order or a deed of separation shall not be deemed to be income for the purposes of paragraph (e) of subsection (1) of this section.”.