Which income and deductible items may be apportioned?
If you have a tax partner throughout the year, you may decide together how to apportion the joint income and deductible items. Any apportionment is allowed, as long as the total is 100%.
You may apportion the following income and deductible items between yourself and your tax partner:
- the balance between the income from and deductible items for the owner-occupied home
- deduction due to little or no home acquisition debt
- gains from a substantial interest
- the joint basis for savings and investments (box 3)
This does not apply in the year 1 of you died. Nor may you apportion the basis in the year in which you emigrated or immigrated and do not meet 1 of the additional conditions.
- maintenance paid and other maintenance obligations
- expenses for supporting children younger than 30 years of age
- specific medical expenses
- expenses for a temporary stay at home of seriously disabled children, brothers or sisters
- study costs or other educational expenses
- costs for a nationally listed building
- losses on investments in venture capital
- remainder of the personal allowance for previous years