Clause 8 - Total income to include income of spouse, minor child, etc.

Family income inclusion assigns spouse and minor child income to the taxpayer under transfer and guardianship rules.

The provision requires that an individual's total income include specified receipts of close family members: spouse remuneration from concerns where the taxpayer has substantial interest (excluding spouse's technical/professional earnings), income from assets transferred by the taxpayer without adequate consideration to the spouse or others for the spouse's benefit, income of a minor child except from manual work or the child's own specialised skill, income from converted property, and partition receipts; rules allocate such amounts to the spouse with higher income or to the guardian parent as prescribed.