asked the Minister for Finance if he has completed his consideration of possible legislative changes announced by him in response to Question No. 245 of 15 February 1978, and the action he proposes to take.
Written Answers. - Marital Separation Tax Allowance.
352.
The question of achieving greater uniformity in the treatment for income tax purposes of maintenance payments made by a husband to his separated wife is being considered. Any changes in legislation which might be made to achieve greater uniformity in the taxation of maintenance payments might be affected by the decision of the Supreme Court on the constitutionality of the present law on the tax treatment of married persons generally. Any changes should therefore await the decision of that court.