Spouse

What is the definition of Spouse?

By Evan Robinson · Updated

Generally the spouse of the taxpayer is anyone that they are in union with as recognised under South African law and religious recognition.

"spouse", in relation to any person, means a person who is the partner of such person -

  1. in a marriage or customary union recognised in terms of the laws of the Republic;
  2. in a union recognised as a marriage in accordance with the tenets of any religion; or
  3. in a same-sex or heterosexual union which the Commissioner is satisfied is intended to be permanent