Private ruling: Spouse for tax purposes
Date of advice: 9 November 2022
Published: 16 January 2023
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Do you have a spouse for tax purposes? | A1: Yes.

Relevant facts and circumstances: You are separated financially from your spouse as per a court order from the Family Court. You were separated mid-20XX. Under the court order, every non-financial aspect of the relationship is shared. You are legally married. You still live in the same dwelling as your spouse.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 995-1 | Acts Interpretation Act 1901 section 2CA

Reasons for decision: Summary: The term 'spouse' takes its ordinary meaning for income tax purposes and is extended to include most de facto arrangements. The ordinary meaning of 'spouse' is provided by section 2CA of the Acts Interpretation Act 1901 (AIA). It states: (1) For the purposes of any Act, a person is the spouse of another person (whether of the same sex or a different sex) if the person is legally married to the other person. (2) Subsection (1) has effect in addition to any provision of an Act that affects the meaning of spouse in a provision of that Act. Section 2CA of the AIA also provides an example that may be instructive: Example: Spouse is defined for the purposes of an Act to include a de facto partner and a former spouse. Because of this section, a reference in the Act to a person's spouse covers any person who is legally married to the person, in addition to any person covered by the definition in the Act. | Detailed Reasoning - Application to your circumstances: In your case you are still legally married. Therefore, you have a spouse under Section 2CA of the AIA and for income tax purposes.