Payments covered by the page
The source covers alimony under a Court Order or Deed of Separation, child maintenance under a Maintenance Order or Deed of Separation, and parent maintenance under the Maintenance of Parents Act. These listed receipts are not taxable.
Scope of this guidance
The page addresses the recipient’s income-tax treatment of these payments. It does not set maintenance amounts or explain how to obtain a court order. Its related links lead to individual filing, residency and rates for other personal tax matters.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official source ↗