Section DC 5 — Income Tax Act 2007: Payments to spouses, civil union partners, or de facto partners: services

DC 5 Payments to spouses, civil union partners, or de facto partners: 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 services without the Commissioner’s approval. When Commissioner can give consent (2) The Commissioner may approve the deduction only if— (a) the Commissioner considers that the payment is for services rendered; and (b) the services are not domestic services or otherwise services connected with the home; and (c) the payment is incurred by the person exclusively in deriving their assessable income; and (d) the approval is granted before the deduction is claimed. Relationship with section GB 23 (3) This section is overridden by section GB 23 (Excessive remuneration to relatives). Link with subpart DA (4) This section overrides the general permission. Defined in this Act: assessable income , Commissioner , deduction , general permission , pay , Compare: 2004 No 35 s GD 4