Married couples and civil partners

Election to reduce personal allowance

Commentary – Tax Reporter ¶156-740

Generally

Commentary – Tax Reporter ¶156-725

Limitation on number of reduction

Legislation/Regulatory – ITA2007 s. 55E

Procedure for making an election

Commentary – Tax Reporter ¶156-760

Tax reduction

Commentary – Tax Reporter ¶156-730
Legislation/Regulatory – FA2014 s. 55A-55D ; ITA2007 s. 55A-55D