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

Income Tax Assessment Act 1936

33   Subsection 251R(2)

Repeal the subsection, substitute:

(2) If, during any period, 2 persons (whether of the same sex or different sexes):

(a) had a relationship that was registered 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) lived together in a relationship as a couple on a genuine domestic basis, although not legally married to each other;

this Part and any Act imposing levy has effect in relation to the period as if the persons were married to each other.

(2A) If, during the period, either or both of the persons was legally married to another person, or in a relationship mentioned in paragraph (2)(a) with another person, this Part and any Act imposing levy has effect as if the person or persons were not legally married to, or in a relationship mentioned in paragraph (2)(a) with, the other person or persons.