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In debating my budgeti proposals lastvyean, a number of Members urged that separate taxation should be dintroduced for working wives. In my speech concluding the debateiconpilast up year's budget, I explained why I did not consider that separate ар
taxation was appropriate (45). Since that time there has been continued public debate on this subject; I am also aware of the
trend in some other tax administrations in the direction of
separate taxation. In all the circumstances, I am now prepared
to consider further how separate taxation for working wives
might best be introduced..
errenscpecs Isar) bas lenoteiro
93.
I must warn, however, that there
are a number of
difficult questions to be resolved not the least of which is the
question of transferability of allowances between spouses. This is a complex subject with many options to be considered if we
are to ensure broadly equitable treatment. It would therefore
not be feasible to introduce separate taxation overnight.
Because of the difficulties involved
involved in implementing separate
taxation, and so that some benefit can be enjoyed now, I propose
to introduce in 1988-89 an annual allowance of up to $15,000 for
working wives. This will cost a further $240 million in 1988-89, and $340 million in a full year. As this concession
will be introduced with effect from the year of assessment
commencing 1 April 1988, the first occasion on which it will apply will be to provisional and final salaries tax assessments
for 1988-89, and also to 1988-89 personal assessments.
(45) Speech concluding the Debate on the Second Reading of the Appropriation
Bill, 1987, paragraphs 29-36.
le (45)
43
/94. Examples ...