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Tax for same-sex couples – new law

Date : 01 Jul 2009

People in same-sex relationships are treated in the same way as different-sex couples in taxation matters from 1 July 2009.  

This means that they will be able to access concessions that are available to married and other de facto couples. It also means the amount of tax they pay may depend on whether they:

  • are or have been in a relationship
  • have dependent children or relatives. 

These changes are one part of recent law reform that aims to give same-sex couples and their children the same rights and obligations as heterosexual couples and minimise discrimination against people in same-sex relationships.

More information

Related legislation

Same Sex Relationships (Equal Treatment in Commonwealth Laws – General Law Reform) Act 2008

Related publications

You and family law: a short guide

Related websites

For information about the tax implications see the Australian Tax Office – Same-sex couples and tax - what you need to know (new window)

See summary of all the changes for same sex couples at Attorney General’s Department – Same-sex reforms (new window) 

For more detailed report behind the changes see Human Rights Commission report – Same sex: same entitlements (new window)