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Income Tax Act 1947

Income Tax Act 1947 s 51

s 51 Income of wife

51.—(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. —(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.

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Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.