“Spouse” definition of section 1 of ITA

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

(a)     in a marriage or customary union recognised in terms of the laws of the Republic;

(b)     in a union recognised as a marriage in accordance with the tenets of any religion; or

(c)     in a same-sex or heterosexual union which is intended to be permanent,

[Paragraph (c) substituted by section 3 of Act 25 of 2015 effective on 8 January 2016]

 

and “married”, “husband” or “wife” shall be construed accordingly: Provided that a marriage or union contemplated in paragraph (b) or (c) shall, in the absence of proof to the contrary, be deemed to be a marriage or union out of community of property;