Section 43
Wife’s income
(1)
The income of a married woman living with her husband shall, for the purposes of this Act, be deemed to be the income of the husband, and shall be charged in the name of the husband and not in her name nor in that of her trustee:
Income Tax
B.L.R.O. 1/2024 83
Provided that that part of the total amount of tax charged upon the husband which bears the same proportion to that total amount as the amount of the assessable income of the wife bore to the amount of the assessable income of the husband and wife may, if necessary, be collected from the wife, notwithstanding that no assessment has been made upon her.
(2)
When a married woman is not living with her husband, each spouse shall for all purposes of this Act be treated as if he or she was unmarried.
(b)
Any amount payable by way of alimony or allowance under any judicial order or written agreement of separation or under any decree or divorce shall be returned as the separate income of the person to whom it is paid.
(3)
For the purposes of this Act, a married woman shall be treated as living with her husband unless —
(a)
they are separated under an order of court of competent jurisdiction or by deed or separation;
(b)
they are in fact separated in such circumstances that the separation is likely to be permanent; or
(c)
she is resident in Brunei Darussalam and her husband is not resident in Brunei Darussalam.
B. Trustees, agents and curators