A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999


SECTION 7   WHEN ARE PEOPLE MARRIED ?   De facto couples treated as if married


This Act applies to 2 persons (whether of the same sex or different sexes) as if they were married to each other for a period if:

(a) their relationship is registered for the period under a law of a State or Territory prescribed for the purposes of section 2E of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; or

(b) they lived together in a relationship as a couple on a genuine domestic basis for the period, although not legally married to each other.


If, during the period, either or both of the persons was legally married to another person, or in a relationship mentioned in paragraph (1)(a) with another person, this Act applies as if the person or persons were not legally married to, or in a relationship mentioned in paragraph (1)(a) with, the other person.

7(2)   Persons living separately taken not to be married.  

A person is taken not to be married to another person if they are living separately and apart.

7(3)   New widows and widowers taken to be married until end of year.  


(a) the last person (the deceased ) to whom another person was married during a year of income died during the year of income; and

(b) the death occurred while they were married;

the living person is taken to be married to the deceased during the period starting on the day the deceased died and ending on 30 June of the year of income.

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