Ownership and income tax: Specific types of property: land and buildings: example 9: joint names of husband and wife - 50/50 rule applies
A house is purchased in the joint names of A and B, a married couple who live together. The house is rented out. A is a higher rate taxpayer, B does not work and has no income. A does not return any rents - B returns them all and they are covered by personal allowances, etc.
A and B have not submitted form 17 (TSEM9842).
As the house is in the joint names of husband and wife living together, ITA/S836 applies - the income is taxable 50/50 (TSEM9814).