Taxes Consolidation Act 1997 section 1027

Payments pursuant to certain orders under Judicial Separation and Family Law Reform Act, 1989, Family Law Act, 1995, and Family Law (Divorce) Act, 1996, to be made without deduction of income tax

Section 1027 provides that maintenance payments made under court orders in judicial separation or divorce proceedings must be paid gross, without any deduction of income tax.

• Maintenance payments made under court orders must be paid without deduction of income tax.
• The rule applies to orders made under the Judicial Separation and Family Law Reform Act 1989, the Family Law Act 1995, and the Family Law (Divorce) Act 1996.
• Certain property adjustment orders under the Family Law Act 1995 (section 12) and the Family Law (Divorce) Act 1996 (section 17) are excluded from this provision.
• The payer hands over the full amount of the maintenance payment, with no tax withheld at source.