(1)   Is he aware that the capital gains tax rollover relief available in section 126-5 of the Income Tax Assessment Act 1997 is available only to heterosexual married or defacto couples because of the definition of ‘defacto’ in section 995-1 of the same Act.

(2)   Can he confirm that when same-sex couples break up they may have to pay capital gains tax in circumstances in which heterosexual couples would not.

(3)   Is he aware of the ruling by the United Nations Human Rights Committee in the case of Young v Australia.

(4)   Is he aware of the statement of the Prime Minister on 24 August 2001 to the effect that he is opposed to discrimination on the basis of sexual orientation.

(5)   Is he considering changes to the Income Tax Assessment Act 1997 to ensure that same-sex and opposite-sex couples are treated similarly when relationships break down; if not, why not; if so, when will he introduce legislation to eliminate discrimination on the basis of sexual orientation.

(1)   Yes. The CGT rollover on marriage breakdown is available where an asset is transferred to a spouse or former spouse because of:

   Under the income tax law, a spouse of a person is defined to mean a person who, although not legally married to the person, lives with the person on a genuine domestic basis as the person’s husband or wife.

   (2)   Yes.

   (3)   Yes. This case concerned an Australian man who applied for a pension on the basis of being a dependent of a war veteran. However, he was refused a pension because he was the same sex as his partner and thus was not considered a “member of a couple” within the meaning of the relevant legislation.

   (4)   Yes. However, the Prime Minister specifically indicated he did not believe the same status should be given to same sex relationships as marriage.

   (5)   No. The capital gains tax rollover on marriage breakdown should not be the ‘lead vehicle’ for the implementation of social change.