Same-Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008 (144 of 2008)

Schedule 14   Treasury

Part 1   Amendment of tax laws

A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999

1   Subsection 7(1)

Repeal the subsection, substitute:

De facto couples treated as if married

(1) This Act applies to 2 persons (whether of the same sex or different sexes) as if they were married to each other for a period if:

(a) their relationship is registered for the period under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; or

(b) they lived together in a relationship as a couple on a genuine domestic basis for the period, although not legally married to each other.

(1A) If, during the period, either or both of the persons was legally married to another person, or in a relationship mentioned in paragraph (1)(a) with another person, this Act applies as if the person or persons were not legally married to, or in a relationship mentioned in paragraph (1)(a) with, the other person.