Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsTaxable expenditure of the head of a family
| 16. The assessable expenditure of the members of a family, other than the head of that family, for any year of assessment shall be aggregated. The aggregate amount of such assessable expenditure shall be deemed to form part of the assessable expenditure of the head of that family for that year of assessment. The assessable expenditure of the head of that family for that year of assessment less the allowances to which the members of that family are entitled under section 15 shall be his taxable expenditure for that year of assessment, and he shall be liable to make the contribution in respect of such taxable expenditure to the Personal Tax. |