Same-sex relationships and tax - what you need to know
From 1 July 2009, all couples and families are to be treated the same way for tax purposes, regardless of gender.
These changes are part of a whole-of-government reform.
Changes to definitions of ‘spouse’, ‘defacto relationship’, ‘relationship’ and ‘child’ will ensure that you will be treated the same way for tax purposes, including the same access to tax concessions, regardless of your partner's gender.
These changes apply from 1 July 2009 and may affect the information that you need to provide in your 2009-10 tax return.
Some areas that may have changed for you and your family include:
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