asked the Minister for Finance the number of married persons who have applied for separate assessment in respect of income tax in each of the last five taxation years because of separation from their spouses or the breakdown of their marriage.
Written Answers. - Separate Assessment for Income Tax.
327.
The number of applications by married persons for separate assessment in the year 1978-79 was 6,815. Statistics are not available in respect of earlier years. Where a husband and wife are living together and assessable in respect of their combined incomes separate assessment may be claimed by either spouse. Where a husband and wife are separated they are assessed to tax as single persons. Statistics are not available which would indicate the number of such persons.