asked the Minister for Finance if he will state, in relation to each of the last five years, the number of (a) married women; and (b) married men; who applied for separate income tax assessment; and whether the separate tax assessment was made in all cases.
Written Answers . - Income Tax Assessment .
148.
: About 1,500 taxpayers, that is about 750 couples, are at present separately assessed to tax pursuant to claims made either for the present or earlier years. Since 1976 a claim for separate assessment once made continues in force until it is withdrawn, so that fresh claims are not made each year. Records have not been kept which would show exactly how the applications were divided as between husbands and wives but the limited information available indicates that they were about evenly divided.
Separate assessment was operated in all cases where it was claimed.