Income Tax Act 2007 section 1011

References to married persons, or civil partners, living together

Section 1011 defines when married couples or civil partners are treated as "living together" for income tax purposes, and the circumstances in which they are not.

• Married couples and civil partners are automatically treated as living together for income tax purposes.
• This presumption is overridden if they are separated under a court order or by a formal deed of separation.
• The presumption is also overridden if they are in fact separated and the separation is likely to be permanent.
• This rule is particularly relevant to married couple's allowance and the taxation of jointly held property.