I receive maintenance from my ex-husband under a court order. Do I have to include this income on my tax return?
If the court order, was made after 15 March 1988 the maintenance will not be taxable in your hands, so you don’t include it on your tax return. If the court order pre-dates 15 March 1988 your ex-husband may be due some tax relief on the maintenance if he or you were born before 6 April 1935, and in that case, the maintenance may in part be taxable, but this is unlikely. A ruling on the particular court order would have to have been obtained from the Tax Office before July 1988, to make any part of the income taxable.