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    <title>Property owned by co-owners.</title>
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    <description>Where property is co-owned with a definite and ascertainable share, each co-owner&#039;s income from the property is computed separately according to their share and included in their total income; co-owners are not assessed as an association of persons, and the applicable relief is provided as if each co-owner is individually entitled.</description>
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      <description>Where property is co-owned with a definite and ascertainable share, each co-owner&#039;s income from the property is computed separately according to their share and included in their total income; co-owners are not assessed as an association of persons, and the applicable relief is provided as if each co-owner is individually entitled.</description>
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