Section DB 57 — Income Tax Act 2007: Payments to spouses, civil union partners, or de facto partners other than for services

DB 57 Payments to spouses, civil union partners, or de facto partners other than for services No deduction without approval (1) A person is denied a deduction for a payment to their spouse, civil union partner, or de facto partner for something other than services, without the Commissioner’s approval. Commissioner’s approval (2) The Commissioner may approve the deduction only if— (a) the Commissioner considers that the payment is genuine; and (b) the payment is incurred by the person exclusively in deriving their assessable income; and (c) the approval is granted before the deduction is claimed. Link with subpart DA (3) This section overrides the general permission. Defined in this Act: assessable income , Commissioner , deduction , general permission , pay , Compare: 2004 No 35 s GD 4