14.     Disposal by spouse married in community of property

 

For the purposes of this Schedule, in the case of spouses married in community of property, where any asset is disposed of by one of the spouses and that asset-

 

(a)     falls within the joint estate of the spouses, that disposal is treated as having been made in equal shares by each spouse; and

 

(b)     was excluded from the joint estate of the spouses,

 

that disposal is treated as having been made solely by the spouse making the disposal.