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 1997

90   After Subdivision 960-H of Division 960

Insert:

Subdivision 960-J - Family relationships

Guide to Subdivision 960-J

960-250 What this Subdivision is about

This Subdivision has 2 principles for defining family relationships.

The first principle is to treat an unmarried couple (whether of the same sex or different sexes) in the same way as a married couple if:

(a) their relationship is registered under particular State or Territory laws; or

(b) they live together on a genuine domestic basis.

The second principle is to treat anyone who is defined to be an individual's child in the same way as the individual's natural child would be treated.

Both principles extend to tracing other family relationships, including beyond couples and children and their parents.

Table of sections

Operative provisions

960-252 Object of this Subdivision

960-255 Family relationships

Operative provisions

960-252 Object of this Subdivision

(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.

(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.

960-255 Family relationships

Relationships between couples

(1) If one individual is the *spouse of another individual because of the definition of spouse in subsection 995-1(1), relationships traced to, from or through the individual, and family groups of which either individual is a member, are to be determined in the same way as if the individual were legally married to the other individual.

Example: George and Angelika are not legally married but live together on a genuine domestic basis in a relationship as a couple. This Act treats them as part of each other's family.

Relationships involving children

(2) If one individual is the *child of another individual because of the definition of child in subsection 995-1(1), relationships traced to, from or through the individual, and family groups of which either individual is a member, are to be determined in the same way as if the individual were the natural child of the other individual.

Example: Clare's stepfather Frank has a sister Angela. This Act applies as if Angela were Clare's aunt because Clare is defined to be Frank's child. That is, Clare's relationship to Angela is determined on the basis that Clare is Frank's natural child.

Application

(3) Subsections (1) and (2) apply for the purposes of this Act. They also apply for the purposes of a provision of another Act if one or more of the following applies for the purposes of that provision (or would apply if it were used in the provision):

(a) the definition of child in subsection 995-1(1);

(b) the definition of parent in subsection 995-1(1);

(c) the definition of relative in subsection 995-1(1);

(d) the definition of spouse in subsection 995-1(1).