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Tax Laws Amendment (2006 Measures No. 4) Bill 2006

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5061

2004-2005-2006

 

The Parliament of the

Commonwealth of Australia

 

THE SENATE

 

 

 

Tax Laws Amendment (2006 Measures No. 4) Bill 2006

 

 

 

(1)     Schedule 1, item 1, page 4 (after line 26), at the end of section 118-75, add:

             (3)  This section applies to separations in same-sex relationships.

             (4)  For the purposes of this section, the question whether partners in a same-sex relationship have separated is to be determined in the same way as it is for partners in a de facto marriage.

[application to same-sex relationships]