"spouse"

in relation to any person, means a person who is the partner of such person—

(a)	in a marriage or customary union recognised in terms of the laws of the Republic;

(b)	in a union recognised as a marriage in accordance with the tenets of any religion; or

(c)	in a same sex or heterosexual union which is intended to be permanent,

[Paragraph (c) substituted by section 3(1)(zE) of Act No. 25 of 2015]

and "married’, "husband" or "wife" shall be construed accordingly: Provided that a marriage or union contemplated in paragraph (b) or (c) shall, in the absence of proof to the contrary, be deemed to be a marriage or union out of community of property;

[Definition substituted by section 2(1)(zB) of the Taxation Laws