A man who employs his wife, or a woman who employs her husband,
in his or her employment is regarded as the spouse’s
employer. The term ‘employment’ means trade, business,
profession, office or vocation.
If a person is employed by their spouse other than for the
purposes of the spouse’s employment, the person’s
employment is disregarded whether or not it is under a contract of
service. For example, if a husband employed his wife to care for
him, this employment would be disregarded.
