Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 960.252

Object of this Subdivision

  (1)   The first object of this Subdivision is to ensure that the same consequences flow under this Act and the other Acts to which this Subdivision applies from the relationship between 2 people who are an unmarried couple (whether of the same sex or different sexes) as from a marriage, if:

  (a)   the relationship is registered under a * State law or * Territory law (as mentioned in paragraph   (a) of the definition of spouse in subsection   995 - 1(1)); or

  (b)   they live together on a genuine domestic basis.

  (2)   The second object of this Subdivision is to ensure that under this Act and the other Acts to which this Subdivision applies, anyone who is defined to be an individual's * child is treated in the same way as if he or she were the individual's natural child.


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