Sri Lanka Consolidated Acts

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Personal Tax Act (No. 14 of 1959) - Sect 19

Units and fractions of units

18. For the purposes of Schedule II to this Act-
(a) the head of a family shall be deemed to be one and a half units;
(b) the wife of the head of a family shall be deemed to be one-half of a unit;
(c) a child, or a dependent relative, who is include in a family shall be deemed to be one-half of a unit; and
(d) an individual who is not included in a family shall be deemed to be one and a half units.

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