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

37   Subsection 318(7)

Repeal the subsection, substitute:

(7) In this section and any other provision of this Act that has effect for the purposes of this section, a reference to the spouse of a person does not include:

(a) a spouse who is legally married to the person but living separately and apart from the person on a permanent basis; or

(b) a spouse within the meaning of paragraph (a) of the definition of spouse in subsection 995-1(1) of the Income Tax Assessment Act 1997 who is living separately and apart from the person on a permanent basis.