Same sex relationships and taxation
As from 1 July 2009, people living in same sex de facto, or registered relationships will be treated the same way for tax purposes regardless of gender.
This includes having the same access to tax concessions, regardless of their partner’s gender.
Centrelink will also recognise same sex de facto or registered relationships.
Tax legislation now relevant to same sex relationships include the:
- Medicare levy reduction/exemption
- Medicare levy surcharge
- Dependent tax offset
- Invalid relative tax offsets
- Pensioner tax offset
- Education tax refund
- Spouse Super contributions tax offset
- Main residence exemption for Capital Gains Tax.
Contact us for further information.