Independent taxation is a system of personal taxation in which married women are treated as completely separate and independent taxpayers for both income tax and capital gains tax.
An election available before April 1990, in which both parties to a marriage agreed to treat the wife's earnings separately from the husband's, usually as a means of reducing tax. Salaries and other income of spouses have been taxed separately since April 1990 in many jurisdictions, providing a fair and independent taxation system.
