INCOME TAX ACT 1967 (ACT 53)
PART III - ASCERTAINMENT OF CHARGEABLE INCOME
Chapter 7-Chargeable Income




Section 45. Chargeable income and aggregation of husband's and wife's income.


(1) Subject to this section, the chargeable income of a person for a year of assessment shall be his total income for that year less any deductions allowed by this Chapter for that year.

(2) Subject to this section, where an individual and his wife were living together in the basis year for a year of assessment and did not in that basis year cease to live together or to be husband and wife of each other-

[Subs. Act 608:s.9]
(3) For the purposes of paragraph (2) (b) -

[Subs. Act 608:s.9]
(4) Where under subsection (2) the total income of the wife who elects falls to be aggregated with that of her husband or the total income of the husband who elects falls to be aggregated with that of his wife, for a year of assessment, the wife who elects or the husband who elects, as the case may be, shall be treated as having no chargeable income for that year.
[Ins. Act 608:s.9]
(5) The election referred to in subsection (2) shall be made before the first day of April in the following year of assessment or any subsequent date (as may be permitted by the Director General) .
[Ins. Act 608:s.9]



(6) [Repealed by Act 451:s.12]


Related reading:
[Act 451:s.12; Act 608:s.9]


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