It seems to me that a tax system that forces people to spend time guessing whether or not they can pay a contributing spouse dividends, rather than letting the two spouses just work on building the business, serving the customers and paying the employees, is a twisted outcome indeed.
We have family members now who don't know whether or not they can qualify and are spending more time filling out logbooks to prove that they're actually contributing members of businesses than they are contributing to the business itself.
Would you agree that this is an area of unnecessary and new complexity that could easily have been avoided with simple changes like the one you just suggested?