Those previously assessed as single persons, will experience no change in their tax assessment after
separation. For those previously jointly assessed, the “assessable spouse” – is accountable for tax
purposes and entitled to the married person’s tax credit and double-rate bands for the full year in
which they separate, while the other is taxed on their own income from the date of separation,
entitled to the full single person’s tax credit and taxed under the single-rate bands.