35.
| (1) Any husband or wife may give notice in writing to the Commissioner before the first day of June in any year of assessment, or at any time before an assessment is made in any year of assessment, requiring that the Personal Tax for that year shall be assessed, charged and recovered separately on the taxable wealth and taxable expenditure of the husband and on the taxable wealth and taxable expenditure of the wife as if they were not married; and all the provisions of this Act shall thereupon apply to each of them accordingly: |
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| (2) Where the Personal Tax is assessed separately on the taxable wealth and taxable expenditure of the husband and on the taxable wealth and taxable expenditure of the wife as a result of a notice under subsection (1), the value or amount of the taxable wealth and taxable expenditure of the husband and the value or amount of the taxable wealth and taxable expenditure of the wife and the value or amount of the taxable wealth and taxable expenditure of any individual who, according to the returns of taxable wealth and assessable expenditure furnished by the husband and the wife, is a child or dependent relative of either or both of those spouses shall be aggregated and the Personal Tax on taxable wealth and taxable expenditure that would be payable by the husband if such notice had not been given shall be ascertained in accordance with the provisions of this Act. The amount of the Personal Tax so ascertained shall be apportioned among the husband and the wife in the proportion which the value or amount of the taxable wealth and taxable expenditure of each of them bears to the value or amount of the taxable wealth and taxable expenditure on which the amount of the Personal Tax was so ascertained. |
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| (3) Where one spouse is resident and the other is non-resident and notice under subsection (1) is given by the resident spouse, the resident spouse may in such notice elect that the provisions of subsection (2) be not applied, and in that event, the value or amount of the taxable wealth and taxable expenditure of the non resident spouse shall, notwithstanding the provisions of subsection (2), be deemed to be the value or amount of the taxable wealth and taxable expenditure of the resident spouse and shall be assessed accordingly. |
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| (4) Where one spouse is resident and the other non resident, the resident spouse may be deemed to be the agent of the non-resident spouse for all the purposes of the Personal Tax chargeable in respect of the tax able wealth and taxable expenditure of both whether assessed jointly or severally. |
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Sri Lanka Consolidated Acts