Super for same-sex couples and their children (funds)

Changes to the law

Changes to the law require regulated superannuation funds to recognise same-sex relationships. The changes amend tax law affecting super death benefits, death benefit termination payments and other Acts that regulate the super industry.

The result is:

• The definitions of 'spouse', 'child' and 'relative' in the Superannuation Industry (Supervision) Act 1993 and other super laws include same-sex partners and their children.
• The definitions of 'dependant' and 'spouse' in the income tax laws include same-sex partners and their children for anti-detriment payments a super fund makes.
• Same-sex partners and their children under 18 years are treated as dependants for the purposes of taxing super death benefits.