Income Tax Assessment Act 1997
CHAPTER 6
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THE DICTIONARY
PART 6-1
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CONCEPTS AND TOPICS
Division 960
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General
Subdivision 960-J
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Family relationships
Operative provisions
SECTION 960-252 Object of this Subdivision 960-252(1)
The first object of this Subdivision is to ensure that the same consequences flow under this Act and the other Acts to which this Subdivision applies from the relationship between 2 people who are an unmarried couple (whether of the same sex or different sexes) as from a marriage, if:
(a) the relationship is registered under a *State law or *Territory law (as mentioned in paragraph (a) of the definition of spouse in subsection 995-1(1) ); or
(b) they live together on a genuine domestic basis.
960-252(2)
The second object of this Subdivision is to ensure that under this Act and the other Acts to which this Subdivision applies, anyone who is defined to be an individual ' s *child is treated in the same way as if he or she were the individual ' s natural child.
View history note
Hide history noteSECTION 960-252 Object of this Subdivision 960-252(1)
The first object of this Subdivision is to ensure that the same consequences flow under this Act and the other Acts to which this Subdivision applies from the relationship between 2 people who are an unmarried couple (whether of the same sex or different sexes) as from a marriage, if:
(a) the relationship is registered under a *State law or *Territory law (as mentioned in paragraph (a) of the definition of spouse in subsection 995-1(1) ); or
(b) they live together on a genuine domestic basis.
960-252(2)
The second object of this Subdivision is to ensure that under this Act and the other Acts to which this Subdivision applies, anyone who is defined to be an individual ' s *child is treated in the same way as if he or she were the individual ' s natural child.
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