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
42 After subparagraph 491(2)(a)(i)
Insert:
(ia) a spouse of the person, other than 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 and has been so living for at least 12 months; or
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
