Non-resident spouse / Joint assessment
25/07/1995
Query
Individual is resident in the state. Spouse is non-resident. Can they elect for joint assessment.
Decision
An election for joint assessment cannot have effect as the resident spouse cannot be assessed on the income of the non-resident spouse. The resident spouse is therefore incapable of electing for joint assessment
Income Tax
Section 1018, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT 95 1592