No 39 of 1997, Section 1019, Link Report

Links from Section 1019
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec1017.html	“the basis year”, in relation to a husband and wife, means the year of marriage or, if earlier, the latest year of assessment preceding that year of marriage for which details of the total incomes of both the husband and the wife are available to the inspector at the time they first elect, or are first deemed to have duly elected, to be assessed to tax in accordance with section 1017;
Taxes Consolidation Act, 1997	sec1017.html	(a)(i) an election (including an election deemed to have been duly made) by the husband and wife to be assessed to income tax in accordance with section 1017 has effect in relation to the year of assessment, and
Taxes Consolidation Act, 1997	sec1017.html	(ii) the husband and the wife by notice in writing jointly given to the inspector before ~~the 6th day of July~~ 1 April in the year of assessment elect that the wife should be assessed to income tax in accordance with section 1017,
Taxes Consolidation Act, 1997	sec1017.html	(ii) not having made an election under section 1018(1) to be assessed to income tax in accordance with section 1017, the husband and wife have been deemed for that year of assessment, in accordance with section 1018(4), to have duly made such an election, but have not made an election in accordance with paragraph (a)(ii) for that year, and
Taxes Consolidation Act, 1997	sec1017.html	(3) Where this subsection applies for a year of assessment, the wife shall be assessed to income tax in accordance with section 1017 for that year, and accordingly references in section 1017 or in any other provision of the Income Tax Acts, however expressed—
Taxes Consolidation Act, 1997	sec1017.html	(3) Where this subsection applies for a year of assessment, the wife shall be assessed to income tax in accordance with section 1017 for that year, and accordingly references in section 1017 or in any other provision of the Income Tax Acts, however expressed—
Taxes Consolidation Act, 1997	sec1018.html	(ii) not having made an election under section 1018(1) to be assessed to income tax in accordance with section 1017, the husband and wife have been deemed for that year of assessment, in accordance with section 1018(4), to have duly made such an election, but have not made an election in accordance with paragraph (a)(ii) for that year, and
Taxes Consolidation Act, 1997	sec1018.html	(ii) not having made an election under section 1018(1) to be assessed to income tax in accordance with section 1017, the husband and wife have been deemed for that year of assessment, in accordance with section 1018(4), to have duly made such an election, but have not made an election in accordance with paragraph (a)(ii) for that year, and
Taxes Consolidation Act, 1997	sec1018.html	(i) in the absence of a notice given in accordance with subsection (1) or (4)(a) of section 1018 or an application made under section 1023, the wife shall be so assessed and charged for each subsequent year of assessment, and
Taxes Consolidation Act, 1997	sec1018.html	(b) Where a notice under section 1018(4)(a) or an application under section 1023 is withdrawn and, but for the giving of such a notice or the making of such an application in the first instance, a wife would have been assessed to income tax in respect of her own total income (if any) and the total income (if any) of her husband for the year of assessment in which the notice was given or the application was made, as may be appropriate, then, in the absence of an election made in accordance with section 1018(1) (not being such an election deemed to have been duly made in accordance with section 1018(4)), the wife shall be so assessed to income tax for the year of assessment in which that notice or application is withdrawn and for each subsequent year of assessment.
Taxes Consolidation Act, 1997	sec1018.html	(b) Where a notice under section 1018(4)(a) or an application under section 1023 is withdrawn and, but for the giving of such a notice or the making of such an application in the first instance, a wife would have been assessed to income tax in respect of her own total income (if any) and the total income (if any) of her husband for the year of assessment in which the notice was given or the application was made, as may be appropriate, then, in the absence of an election made in accordance with section 1018(1) (not being such an election deemed to have been duly made in accordance with section 1018(4)), the wife shall be so assessed to income tax for the year of assessment in which that notice or application is withdrawn and for each subsequent year of assessment.
Taxes Consolidation Act, 1997	sec1018.html	(b) Where a notice under section 1018(4)(a) or an application under section 1023 is withdrawn and, but for the giving of such a notice or the making of such an application in the first instance, a wife would have been assessed to income tax in respect of her own total income (if any) and the total income (if any) of her husband for the year of assessment in which the notice was given or the application was made, as may be appropriate, then, in the absence of an election made in accordance with section 1018(1) (not being such an election deemed to have been duly made in accordance with section 1018(4)), the wife shall be so assessed to income tax for the year of assessment in which that notice or application is withdrawn and for each subsequent year of assessment.
Taxes Consolidation Act, 1997	sec1023.html	(i) in the absence of a notice given in accordance with subsection (1) or (4)(a) of section 1018 or an application made under section 1023, the wife shall be so assessed and charged for each subsequent year of assessment, and
Taxes Consolidation Act, 1997	sec1023.html	(b) Where a notice under section 1018(4)(a) or an application under section 1023 is withdrawn and, but for the giving of such a notice or the making of such an application in the first instance, a wife would have been assessed to income tax in respect of her own total income (if any) and the total income (if any) of her husband for the year of assessment in which the notice was given or the application was made, as may be appropriate, then, in the absence of an election made in accordance with section 1018(1) (not being such an election deemed to have been duly made in accordance with section 1018(4)), the wife shall be so assessed to income tax for the year of assessment in which that notice or application is withdrawn and for each subsequent year of assessment.
Links to Section 1019 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec1022.html	(6) Where a husband or a wife dies (in this subsection and subsections (7) and (8) referred to as the “deceased spouse”) and at any time before the death the husband and wife were living together, then the other spouse or, if the other spouse is dead, the executors or administrators of the other spouse may, not later than 2 months from the date of the grant of probate or letters of administration in respect of the deceased spouse’s estate or, with the consent of the deceased spouse’s executors or administrators, at any later date, give to the deceased spouse’s executors or administrators and to the inspector a notice in writing declaring that, to the extent permitted by this section, the other spouse or the executors or administrators of the other spouse disclaim responsibility for unpaid income tax in respect of all income of the deceased spouse for any year of assessment or part of a year of assessment, being a year of assessment or a part of a year of assessment for which any income of the deceased spouse was deemed to be the income of the other spouse and in respect of which the other spouse was assessed to tax under section 1017 or under that section as modified by section 1019.
Taxes Consolidation Act, 1997	sec0472D.html	(3) (a) Notwithstanding subsection (2), the amount surrendered under section 766(2A) shall not for any tax year reduce the amount of income tax payable on the total income of ~~a key employee including~~ the employee concerned or, where section 1017 or 1019~~apply~~ applies, on the total income of his or her spouse or his or her civil partner to not less than the income tax that would be charged if such total income were charged to income tax at a rate of 23 per cent.
Taxes Consolidation Act, 1997	sec0485FA.html	(c) the provisions of section 1019(3) apply for that year,
Taxes Consolidation Act, 1997	sec0485FA.html	of section 1019 shall be construed as references to taxable income;
Taxes Consolidation Act, 1997	sec0485FA.html	(iv) the reference to so assessed and charged for each subsequent year of assessment in section 1019(4)(a) shall be construed as a reference to—
Taxes Consolidation Act, 1997	sec0485FA.html	(v) the reference to so assessed to income tax for the year of assessment in which that notice or application is withdrawn and for each subsequent year of assessment in section 1019(4)(b) shall be construed as a reference to—
Taxes Consolidation Act, 1997	sec0959AO.html	(b) because the person and the person’s spouse or civil partner were assessed to income tax in accordance with section 1016 or 1023, or section 1031B or 1031H, as the case may be, for either or both of those years, subparagraphs (ii) and (iii) of subsection (3)(b) and subsection (4)(a) apply as if the person and the person’s spouse or civil partner had elected in accordance with section 1018, 1019 or 1031D, as the case may be, for the person to be assessed to income tax in accordance with section 1017 or 1031C for any of those years for which the person or the person’s spouse or civil partner were entitled to so elect or, in the case of married persons, would have been so entitled if section 1019 had applied.
Taxes Consolidation Act, 1997	sec0959AO.html	(b) because the person and the person’s spouse or civil partner were assessed to income tax in accordance with section 1016 or 1023, or section 1031B or 1031H, as the case may be, for either or both of those years, subparagraphs (ii) and (iii) of subsection (3)(b) and subsection (4)(a) apply as if the person and the person’s spouse or civil partner had elected in accordance with section 1018, 1019 or 1031D, as the case may be, for the person to be assessed to income tax in accordance with section 1017 or 1031C for any of those years for which the person or the person’s spouse or civil partner were entitled to so elect or, in the case of married persons, would have been so entitled if section 1019 had applied.