{"id":"C2008A00134","name":"Same-Sex Relationships (Equal Treatment in Commonwealth Laws—Superannuation) Act 2008","slug":"same-sex-relationships-equal-treatment-in-commonwealth-laws-superannuation-act-2008","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"134 of 2008","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":8081,"registerId":"commonwealth-C2008A00134-current","compilationNumber":null,"startDate":"2026-03-30","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n This Act may be cited as the Same‑Sex Relationships (Equal Treatment in Commonwealth Laws—Superannuation) Act 2008.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n```html\n

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1. Sections 1 to 4 and anything in this Act not elsewhere covered by this table

The day on which this Act receives the Royal Assent.

4 December 2008

2. Schedule 1

A single day to be fixed by Proclamation.

However, if any of the provision(s) do not commence within the period of 6 months beginning on the day on which this Act receives the Royal Assent, they commence on the first day after the end of that period.

1 January 2009

(see F2008L04609)

3. Schedule 2, Part 1

The day on which this Act receives the Royal Assent.

4 December 2008

3A. Schedule 2, Part 2

At the same time as the provision(s) covered by table item 2.

1 January 2009

3B. Schedule 2, Part 3

The day on which this Act receives the Royal Assent.

4 December 2008

3C. Schedule 3

At the same time as the provision(s) covered by table item 2.

1 January 2009

4. Schedule 4, Parts 1 and 2

1 July 2008.

1 July 2008

4A. Schedule 4, Part 3

The day on which this Act receives the Royal Assent.

4 December 2008

5. Schedule 5

At the same time as the provision(s) covered by table item 2.

1 January 2009

\n```\n\n> Note: This table relates only to the provisions of this Act as originally passed by both Houses of the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.\n\n (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Schedule(s)","content":"#### 3 Schedule(s)\n\n Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Entitlements from 1 July 2008","content":"#### 4 Entitlements from 1 July 2008\n\n (1) If:\n (a) a person would have been entitled to one or more payments (the lost payments) under an Act that is amended by Schedule 1, 2, 3 or 5 to this Act if the relevant Schedule had commenced on 1 July 2008; and\n (b) because the Schedule did not commence until after 1 July 2008, the person is not entitled to the payment or payments; and\n (c) the person makes an application to the Finance Minister for one or more payments (the replacement payments) to compensate the person for the lost payments;\n the Finance Minister must make a determination, in accordance with subsection (4), to fully compensate the person.\n (2) If:\n (a) a person would have been entitled to one or more payments (the lost payments) under the Military Superannuation and Benefits Act 1991 if the first amendment of the Trust Deed under that Act that is made after the commencement of this section had commenced on 1 July 2008; and\n (b) because that amendment did not commence until after 1 July 2008, the person is not entitled to the payment or payments; and\n (c) the person makes an application to the Finance Minister for one or more payments (the replacement payments) to compensate the person for the lost payments;\n the Finance Minister must make a determination, in accordance with subsection (4), to fully compensate the person.\n (3) If:\n (a) a person would have been entitled to one or more payments (the lost payments) under the Superannuation Act 1990 if the first amendment of the Trust Deed under that Act that is made after the commencement of this section had commenced on 1 July 2008; and\n (b) because that amendment did not commence until after 1 July 2008, the person is not entitled to the payment or payments; and\n (c) the person makes an application to the Finance Minister for one or more payments (the replacement payments) to compensate the person for the lost payments;\n the Finance Minister must make a determination, in accordance with subsection (4), to fully compensate the person.\n (4) A determination by the Finance Minister under this subsection must:\n (a) be in writing; and\n (b) set out:\n (i) the amount and timing of the replacement payments; or\n (ii) the method of determining the amount and timing of the replacement payments.\n (5) An application must be in writing in the form approved by the Finance Minister.\n (6) To avoid doubt, a determination of the Finance Minister that a person is entitled to one or more replacement payments does not affect the entitlements of any other person under an Act amended by Schedule 1, 2, 3 or 5 to this Act, the Military Superannuation and Benefits Act 1991 or the Superannuation Act 1990.\n (7) Replacement payments are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n (8) A determination made under this section is not a legislative instrument.\n (9) In this section:\n\n> Finance Minister means the Minister who administers the Public Governance, Performance and Accountability Act 2013.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Recoverable payments","content":"#### 5 Recoverable payments\n\n (1) If, apart from this subsection, the Commonwealth does not have power under section 4 to pay an amount (the relevant amount) to a person (the recipient) purportedly as a benefit, then the Commonwealth may pay the relevant amount to the recipient.\n Recovery\n (2) If a payment is made under subsection (1) to the recipient, the relevant amount:\n (a) is a debt due to the Commonwealth by the recipient; and\n (b) may be recovered by CSC, on behalf of the Commonwealth, in a court of competent jurisdiction.\n (3) If:\n (a) a payment is made under subsection (1) to the recipient; and\n (b) the recipient is receiving, or is entitled to receive, a benefit;\n then:\n (c) the relevant amount; or\n (d) such part of the relevant amount as the Board of CSC determines;\n may, if the Board of CSC so directs, be recovered by deduction from that benefit.\n Appropriation\n (4) For the purposes of subsection 4(7), a payment under subsection (1) of this section is taken to be a replacement payment made under section 4.\n Benefit\n (5) For the purposes of this section, benefit means a replacement payment under section 4.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Recoverable death payments","content":"#### 6 Recoverable death payments\n\n (1) If, apart from this subsection, the Commonwealth does not have power under section 4 to pay an amount (the relevant amount) in any of the following circumstances:\n (a) the relevant amount is deposited to an account kept in the name of a deceased person;\n (b) the relevant amount is deposited to an account kept in the names of a deceased person and another person;\n (c) the relevant amount is paid by way of a cheque made out to a deceased person;\n the Commonwealth may pay the relevant amount in the circumstances mentioned in paragraph (a), (b) or (c), so long as:\n (d) on the last day on which changes could reasonably be made to the payment of the relevant amount, the chief executive officer (however described) of CSC did not know that the deceased person had died; and\n (e) apart from this subsection, the relevant amount would have been payable as a benefit to the deceased person if the deceased person had not died.\n (2) If a payment is made under subsection (1), the relevant amount is taken to have been paid to the deceased person’s estate.\n Recovery\n (3) If a payment is made under subsection (1), the relevant amount:\n (a) is a debt due to the Commonwealth by the legal personal representative of the deceased person; and\n (b) may be recovered by CSC, on behalf of the Commonwealth, in a court of competent jurisdiction.\n Appropriation\n (4) For the purposes of subsection 4(7), a benefit under subsection (1) of this section is taken to be a replacement payment made under section 4.\n Benefit\n (5) For the purposes of this section, benefit means a replacement payment under section 4.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Reports about recoverable payments and recoverable death payments","content":"#### 7 Reports about recoverable payments and recoverable death payments\n\n (1) CSC must cause a report of the following information to be published, in such manner as the Board of CSC thinks fit:\n (a) the number of payments that any employee of CSC was aware of that were made under subsection 5(1) or 6(1) during the reporting period (see subsection (2) of this section);\n (b) the total amount of payments referred to in paragraph (a);\n (c) the number of payments made under subsection 5(1) or 6(1) that any employee of CSC became aware of during the reporting period that were made during an earlier reporting period;\n (d) the total amount of payments referred to in paragraph (c);\n (e) for each payment referred to in paragraph (c)—the reporting period in which the payment was made.\n (2) The reporting period is:\n (a) a financial year; or\n (b) if a shorter recurring period is prescribed under paragraph (5)(a)—that period.\n (3) A report is not required if no employee of CSC is aware of any payments referred to in paragraph (1)(a) or (c).\n When report must be provided\n (4) The report must be provided before the end of the following period:\n (a) 4 months after the end of the reporting period;\n (b) if a lesser number of months has been prescribed for the reporting period under paragraph (5)(b)—that number of months after the end of the reporting period.\n Power to make legislative instruments\n (5) The Minister administering the Public Governance, Performance and Accountability Act 2013 may, by legislative instrument, prescribe:\n (a) a period for the purposes of paragraph (2)(b); or\n (b) a number of months for a reporting period for the purposes of paragraph (4)(b).\n\nSchedule 1—Finance and Deregulation amendments\n\nParliamentary Contributory Superannuation Act 1948\n\n1 Subsection 4(1) (definition of former spouse)\n\nAfter “marital”, insert “or couple”.\n\n2 Subsection 4(1)\n\nInsert:\n\n> marital or couple relationship has the meaning given by section 4B.\n\n3 Subsection 4(1)\n\nInsert:\n\n> partner: a person is the partner of another person if the two persons have a relationship as a couple (whether the persons are the same sex or different sexes).\n\n4 Subsection 4(1)\n\nInsert:\n\n> spouse has a meaning affected by section 4C.\n\n5 Subsection 4B(1)\n\nAfter “marital”, insert “or couple”.\n\nNote: The heading to section 4B is replaced by the heading “Marital or couple relationship”.\n\n6 Subsection 4B(1)\n\nAfter “husband or wife”, insert “or partner”.\n\n7 Subsection 4B(2)\n\nAfter “husband or wife” (wherever occurring), insert “or partner”.\n\n8 Subsection 4B(3)\n\nAfter “marital”, insert “or couple”.\n\n9 After paragraph 4B(4)(b)\n\nInsert:\n\n (ba) the persons’ relationship was registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901, as a kind of relationship prescribed for the purposes of that section;\n\n10 At the end of paragraph 4B(4)(c)\n\nAdd:\n\n or (iii) a child of both of the persons within the meaning of the Family Law Act 1975;\n\n11 Subsections 4C(2) and (3)\n\nAfter “marital” (wherever occurring), insert “or couple”.\n\n12 Paragraph 19AA(2)(d)\n\nRepeal the paragraph, substitute:\n\n (d) was not or is not survived by a person with whom the deceased person had had a marital or couple relationship and who is:\n (i) the natural or adoptive parent of that child; or\n (ii) the parent of that child because the child is a child of the person within the meaning of the Family Law Act 1975;\n\n13 Paragraph 19AA(2B)(a)\n\nRepeal the paragraph, substitute:\n\n (a) the child:\n (i) was born while the deceased person was having a marital or couple relationship with another person; or\n (ii) was adopted by the deceased person or the deceased person with that other person during the duration of that relationship; or\n (iii) was a child of the deceased person, and that other person, within the meaning of the Family Law Act 1975; and\n\n14 Subsection 19AA(5) (definition of child)\n\nRepeal the definition, substitute:\n\n> child, in relation to a person, means a child of the person, including:\n\n (a) an adopted child or an ex‑nuptial child of the person; and\n (b) someone who is a child of the person within the meaning of the Family Law Act 1975.\n\n15 Application of amendments of the Parliamentary Contributory Superannuation Act 1948\n\nThe amendments of the Parliamentary Contributory Superannuation Act 1948 made by this Schedule apply in relation to a benefit payable under that Act in respect of a person who dies on or after the commencement of this Schedule if the deceased person:\n\n (a) was entitled to a parliamentary allowance at the time of his or her death; or\n (b) was entitled to a retiring allowance (whether or not the retiring allowance was immediately payable) at the time of his or her death.\n\nSuperannuation Act 1922\n\n16 After subsection 48AB(4)\n\nInsert:\n\n (4A) If a pensioner or contributor died before the day on which Schedule 1 to the Same‑Sex Relationships (Equal Treatment in Commonwealth Laws—Superannuation) Act 2008 commenced:\n (a) the amendments of the Superannuation Act 1976 made by that Schedule do not apply in relation to any pension that, apart from this subsection, may be granted under this section in respect of the deceased pensioner or contributor; and\n (b) the Superannuation Act 1976 as in force immediately before the commencement of Schedule 1 continues to apply in relation to any pension granted or that may be granted under this section in respect of the deceased pensioner or contributor.\n\n17 At the end of section 48ABA\n\nAdd:\n\n (9) For the purposes of applying the definitions of eligible child and spouse in subsection (1) in relation to a deceased pensioner who died before the day on which Schedule 1 to the Same‑Sex Relationships (Equal Treatment in Commonwealth Laws—Superannuation) Act 2008 commenced:\n (a) the amendments of the Superannuation Act 1976 made by that Schedule do not apply; and\n (b) the Superannuation Act 1976 as in force immediately before the commencement of that Schedule continues to apply.\n\nSuperannuation Act 1976\n\n18 Subsection 3(1) (definition of child)\n\nRepeal the definition, substitute:\n\n> child, in relation to a person who has died, means:\n\n (a) a child of the person, including:\n (i) an adopted child, an ex‑nuptial child, a foster child, a stepchild or a ward, of the person; and\n (ii) someone who is a child of the person within the meaning of the Family Law Act 1975; or\n (b) a child of a spouse of the person, including:\n (i) an adopted child, an ex‑nuptial child, a foster child, a stepchild or a ward, of the spouse; and\n (ii) someone who is a child of the spouse within the meaning of the Family Law Act 1975.\n\n19 Subsection 3(1) (definition of late short‑term marital relationship)\n\nRepeal the definition (including the note).\n\n20 Subsection 3(1)\n\nInsert:\n\n> late short‑term marital or couple relationship, in relation to a deceased retirement pensioner, means a marital or couple relationship between the pensioner and his or her spouse that began:\n\n (a) less than 3 years before the pensioner’s death; and\n (b) after the pensioner became a retirement pensioner and had reached the age of 60 years.\n\n21 Subsection 3(1)\n\nInsert:\n\n> marital or couple relationship has the meaning given by section 8A.\n\n22 Subsection 3(1)\n\nInsert:\n\n> partner: a person is the partner of another person if the two persons have a relationship as a couple (whether the persons are the same sex or different sexes).\n\n23 Subsection 3(1)\n\nInsert:\n\n> spouse has a meaning affected by section 8B.\n\n24 Subsection 3(1)\n\nInsert:\n\n> stepchild: without limiting who is a stepchild of a person for the purposes of this Act, someone who is a child of a partner of the person is the stepchild of the person, if he or she would be the person’s stepchild except that the person is not legally married to the partner.\n\n25 Subsection 8A(1)\n\nAfter “marital”, insert “or couple”.\n\nNote: The heading to section 8A is replaced by the heading “Marital or couple relationship”.\n\n26 Subsection 8A(1)\n\nAfter “husband or wife”, insert “or partner”.\n\n27 Subsection 8A(2)\n\nAfter “husband or wife” (wherever occurring), insert “or partner”.\n\n28 Subsection 8A(3)\n\nAfter “marital”, insert “or couple”.\n\n29 After paragraph 8A(4)(b)\n\nInsert:\n\n (ba) the persons’ relationship was registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901, as a kind of relationship prescribed for the purposes of that section;\n\n30 At the end of paragraph 8A(4)(c)\n\nAdd:\n\n or (iii) a child of both of the persons within the meaning of the Family Law Act 1975;\n\n31 Subsections 8B(2) and (3)\n\nAfter “marital” (wherever occurring), insert “or couple”.\n\n32 Subsections 94(2A), 95(1B) and 96(2A)\n\nAfter “marital”, insert “or couple”.\n\n33 Subsection 96AB(2) (paragraph (a) of the definition of relevant period)\n\nAfter “marital”, insert “or couple”.\n\n34 Paragraph 96BA(1)(a)\n\nAfter “marital”, insert “or couple”.\n\n35 Subsection 96BA(2) (paragraph (a) of the definition of relevant period)\n\nAfter “marital”, insert “or couple”.\n\n36 Subsection 108A(1)\n\nAfter “marital”, insert “or couple”.\n\nNote: The heading to section 108A is altered by inserting “or couple” after “marital”.\n\n37 Subsection 108A(5) (subparagraph (a)(i) of the definition of relevant period)\n\nAfter “marital”, insert “or couple”.\n\n38 Paragraph 109AB(2)(c)\n\nAfter “marital”, insert “or couple”.\n\n39 Paragraphs 109AB(3B)(b), (3C)(a) and (b), (5)(c), (5A)(b), (5B)(a) and (b)\n\nAfter “marital”, insert “or couple”.\n\n40 Paragraphs 110(4)(c) and (d) and (5B)(a)\n\nAfter “marital”, insert “or couple”.\n\n41 Subparagraph 110(5B)(b)(i)\n\nAfter “marital”, insert “or couple”.\n\n42 After subparagraph 110(5B)(b)(i)\n\nInsert:\n\n (ia) was not a child of the spouse, and the pensioner, within the meaning of the Family Law Act 1975; or\n\n43 Subparagraphs 110(5B)(b)(ii) and (iii)\n\nAfter “marital”, insert “or couple”.\n\n44 Paragraph 110(7)(c)\n\nAfter “marital”, insert “or couple”.\n\n45 Subparagraph 110(7A)(a)(ii)\n\nAfter “marital”, insert “or couple”.\n\n46 Subparagraph 110(7A)(b)(i)\n\nAfter “marital”, insert “or couple”.\n\n47 After subparagraph 110(7A)(b)(i)\n\nInsert:\n\n (ia) was, within the meaning of the Family Law Act 1975, a child of the pensioner and the person with whom the pensioner had that marital or couple relationship; or\n\n48 Subparagraphs 110(7A)(b)(ii) and (iii)\n\nAfter “marital”, insert “or couple”.\n\n49 Paragraph 110(7B)(a)\n\nAfter “marital”, insert “or couple”.\n\n50 Paragraph 110(14)(d)\n\nOmit “an adopted child, an ex‑nuptial child, a foster child, a step‑child or a ward”, substitute “a child of a kind referred to in subparagraph (b)(i) or (ii) of the definition of child in subsection 3(1)”.\n\n51 Paragraph 136(2B)(ma)\n\nAfter “marital” (wherever occurring), insert “or couple”.\n\n52 Application of amendments of the Superannuation Act 1976\n\nThe amendments of the Superannuation Act 1976 made by this Schedule apply in relation to a benefit payable under that Act in respect of a person who dies on or after the commencement of this Schedule, if, at the time of his or her death, the deceased person was:\n\n (a) an eligible employee (within the meaning of that Act); or\n (b) a deferred benefit member (within the meaning of Division 4A of Part V of that Act); or\n (c) a retirement pensioner (within the meaning of that Act).\n\nSchedule 2—Attorney‑General’s amendments\n\nPart 1—Amendment of the Acts Interpretation Act 1901\n\nActs Interpretation Act 1901\n\n1 After section 22\n\nInsert:","sortOrder":6},{"sectionNumber":"22A","sectionType":"section","heading":"References to de facto partners","content":"#### 22A References to de facto partners\n\n For the purposes of a provision of an Act that is a provision in which de facto partner has the meaning given by this Act, a person is the de facto partner of another person (whether of the same sex or a different sex) if:\n (a) the person is in a registered relationship with the other person under section 22B; or\n (b) the person is in a de facto relationship with the other person under section 22C.","sortOrder":7},{"sectionNumber":"22B","sectionType":"section","heading":"Registered relationships","content":"#### 22B Registered relationships\n\n For the purposes of paragraph 22A(a), a person is in a registered relationship with another person if the relationship between the persons is registered under a prescribed law of a State or Territory as a prescribed kind of relationship.","sortOrder":8},{"sectionNumber":"22C","sectionType":"section","heading":"De facto relationships","content":"#### 22C De facto relationships\n\n (1) For the purposes of paragraph 22A(b), a person is in a de facto relationship with another person if the persons:\n (a) are not legally married to each other; and\n (b) are not related by family (see subsection (6)); and\n (c) have a relationship as a couple living together on a genuine domestic basis.\n (2) In determining for the purposes of paragraph (1)(c) whether 2 persons have a relationship as a couple, all the circumstances of their relationship are to be taken into account, including any or all of the following circumstances:\n (a) the duration of the relationship;\n (b) the nature and extent of their common residence;\n (c) whether a sexual relationship exists;\n (d) the degree of financial dependence or interdependence, and any arrangements for financial support, between them;\n (e) the ownership, use and acquisition of their property;\n (f) the degree of mutual commitment to a shared life;\n (g) the care and support of children;\n (h) the reputation and public aspects of the relationship.\n (3) No particular finding in relation to any circumstance mentioned in subsection (2) is necessary in determining whether 2 persons have a relationship as a couple for the purposes of paragraph (1)(c).\n (4) For the purposes of paragraph (1)(c), the persons are taken to be living together on a genuine domestic basis if the persons are not living together on a genuine domestic basis only because of:\n (a) a temporary absence from each other; or\n (b) illness or infirmity of either or both of them.\n (5) For the purposes of subsection (1), a de facto relationship can exist even if one of the persons is legally married to someone else or is in a registered relationship (within the meaning of section 22B) with someone else or is in another de facto relationship.\n (6) For the purposes of paragraph (1)(b), 2 persons are related by family if:\n (a) one is the child (including an adopted child) of the other; or\n (b) one is another descendant of the other (even if the relationship between them is traced through an adoptive parent); or\n (c) they have a parent in common (who may be an adoptive parent of either or both of them).\n For this purpose, disregard whether an adoption is declared void or has ceased to have effect.\n (7) For the purposes of subsection (6), adopted means adopted under the law of any place (whether in or out of Australia) relating to the adoption of children.\n\nPart 2—Amendment of other Acts\n\nFederal Magistrates Act 1999\n\n2 Section 5\n\nInsert:\n\n> marital or couple relationship has the meaning given by subclause 9E(5) of Schedule 1.\n\n3 Section 5 (definition of marital relationship)\n\nRepeal the definition.\n\n4 Section 5\n\nInsert:\n\n> partner: a person is the partner of another person if the 2 persons have a relationship as a couple (whether the persons are the same sex or different sexes).\n\n5 Subclauses 9E(2), (3) and (4) of Schedule 1\n\nAfter “marital” (wherever occurring), insert “or couple”.\n\n6 Subclause 9E(5) of Schedule 1\n\nAfter “marital”, insert “or couple”.\n\nNote: The heading to subclause 9E(5) of Schedule 1 is replaced by the heading “Meaning of marital or couple relationship”.\n\n7 Subclause 9E(5) of Schedule 1\n\nAfter “husband or wife” (wherever occurring), insert “or partner”.\n\n8 Subclause 9E(6) of Schedule 1\n\nAfter “marital”, insert “or couple”.\n\n9 After paragraph 9E(7)(b) of Schedule 1\n\nInsert:\n\n (ba) the persons’ relationship was registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section;\n\n10 At the end of paragraph 9E(7)(c) of Schedule 1\n\nAdd:\n\n or (iii) a child of both of the persons within the meaning of the Family Law Act 1975;\n\n11 After subparagraph 9F(1)(b)(i) of Schedule 1\n\nInsert:\n\n (ia) the person is a child of the Magistrate within the meaning of the Family Law Act 1975;\n\n12 Application of amendments of the Federal Magistrates Act 1999\n\nThe amendments of the Federal Magistrates Act 1999 made by this Schedule apply in relation to any payment payable under clause 9D of Schedule 1 to that Act in respect of a person who dies on or after the commencement of this Schedule if, at the time of his or her death, the deceased person:\n\n (a) held office as a Federal Magistrate; or\n (b) was a retired disabled Federal Magistrate.\n\nJudges’ Pensions Act 1968\n\n13 Subsection 4(1)\n\nInsert:\n\n> child of a marital or couple relationship, in relation to a marital or couple relationship, means:\n\n (a) a child born of the marital or couple relationship; or\n (b) a child adopted by the people in the marital or couple relationship during the period of the relationship; or\n (c) someone who is, within the meaning of the Family Law Act 1975, a child of both of the people in the marital or couple relationship.\n\n14 Subsection 4(1) (definition of child of a marital relationship)\n\nRepeal the definition.\n\n15 Subsection 4(1)\n\nInsert:\n\n> marital or couple relationship has the meaning given by section 4AB.\n\n16 Subsection 4(1)\n\nInsert:\n\n> partner: a person is the partner of another person if the two persons have a relationship as a couple (whether the persons are the same sex or different sexes).\n\n17 Subsection 4(1)\n\nInsert:\n\n> spouse has a meaning affected by section 4AC.\n\n18 After paragraph 4AA(a)\n\nInsert:\n\n (aa) the child is a child of the deceased Judge within the meaning of the Family Law Act 1975; or\n\n19 Subsection 4AB(1)\n\nAfter “marital”, insert “or couple”.\n\nNote: The heading to section 4AB is replaced by the heading “Marital or couple relationship”.\n\n20 Subsections 4AB(1) and (2)\n\nAfter “husband or wife” (wherever occurring), insert “or partner”.\n\n21 Subsection 4AB(3)\n\nAfter “marital”, insert “or couple”.\n\n22 After paragraph 4AB(4)(b)\n\nInsert:\n\n (ba) the persons’ relationship was registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section;\n\n23 At the end of paragraph 4AB(4)(c)\n\nAdd:\n\n or (iii) a child of both of the persons within the meaning of the Family Law Act 1975;\n\n24 Subsections 4AC(2) and (3)\n\nAfter “marital” (wherever occurring), insert “or couple”.\n\n25 Subsections 10(2), 11(3) and 12(3)\n\nAfter “marital” (wherever occurring), insert “or couple”.\n\n26 Application of amendments of the Judges’ Pensions Act 1968\n\n(1) The amendments of the Judges’ Pensions Act 1968 made by this Schedule apply in relation to any pension payable under that Act in respect of a person who dies on or after the commencement of this Schedule if, at the time of his or her death, the deceased person was a Judge or a retired Judge.\n\n(2) The amendments of the Judges’ Pensions Act 1968 made by this Schedule apply in relation to any pension payable under the Building and Construction Industry Improvement Act 2005 in respect of a person who dies on or after the commencement of this Schedule if, at the time of his or her death, the deceased person was or had been the ABC Commissioner.\n\nLaw Officers Act 1964\n\n27 Subsection 16(1)\n\nOmit “other than subsection 6(3) (including the provisions relating to widows and children)”, substitute “other than subsection 4(2) (including the provisions relating to spouses and children)”.\n\n28 Application of amendments of the Law Officers Act 1964\n\nThe amendments of the Law Officers Act 1964 made by this Schedule apply in relation to any pension payable under section 16 of that Act because of the application of the Judges’ Pensions Act 1968 in respect of a person who:\n\n (a) was appointed as Solicitor‑General before 1 January 1998; and\n (b) dies on or after the commencement of this Schedule.\n\nPart 3—Regulations\n\n29 Regulations may deal with transitional, saving or application matters\n\nThe Governor‑General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to amendments and repeals made by this Schedule or any other Schedule to this Act.\n\nSchedule 3—Defence amendments\n\nDefence Force Retirement and Death Benefits Act 1973\n\n1 Subsection 3(1) (subparagraph (a)(ii) of the definition of child)\n\nOmit “and”, substitute “or”.\n\n2 Subsection 3(1) (after subparagraph (a)(ii) of the definition of child)\n\nInsert:\n\n (iii) was, immediately before the member’s death, someone who would have been the stepchild of the member except that the member was not legally married to a spouse who survives the member; or\n (iv) is a child of the member within the meaning of the Family Law Act 1975; and\n\n3 Subsection 3(1) (at the end of the definition of child)\n\nAdd:\n\n ; and (c) a person who:\n (i) is, within the meaning of the Family Law Act 1975, a child of a spouse who survives the member; and\n (ii) was wholly or substantially dependent upon the member at the time of the member’s death.\n\n4 Subsection 3(1) (definition of eligible orphan)\n\nAfter “pension”, insert “or spouse pension”.\n\n5 Subsection 3(1)\n\nInsert:\n\n> marital or couple relationship has the meaning given by section 6A.\n\n6 Subsection 3(1)\n\nInsert:\n\n> partner: a person is the partner of another person if the two persons have a relationship as a couple (whether the persons are the same sex or different sexes).\n\n7 Subsection 3(1) (definition of pension benefit)\n\nAfter “widow’s pension”, insert “, spouse pension”.\n\n8 Subsection 3(1)\n\nInsert:\n\n> spouse has a meaning affected by section 6B.\n\n9 Subsection 6A(1)\n\nOmit “marital relationship”, substitute “marital or couple relationship”.\n\nNote: The heading to section 6A is replaced by the heading “Marital or couple relationship”.\n\n10 Subsection 6A(1)\n\nAfter “husband or wife”, insert “or partner”.\n\n11 Subsection 6A(2)\n\nAfter “husband or wife” (wherever occurring), insert “or partner”.\n\n12 Subsection 6A(3)\n\nAfter “marital”, insert “or couple”.\n\n13 After paragraph 6A(4)(b)\n\nInsert:\n\n (ba) the persons’ relationship was registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901, as a kind of relationship prescribed for the purposes of that section;\n\n14 At the end of paragraph 6A(4)(c)\n\nAdd:\n\n ; or (iii) a child of both of the persons for the purposes of the Family Law Act 1975;\n\n15 Subsections 6B(2) and (3)\n\nAfter “marital” (wherever occurring), insert “or couple”.\n\n16 Paragraph 6BA(1)(b)\n\nAfter “marital”, insert “or couple”.\n\nNote: The heading to section 6BA is altered by omitting “marriages” and substituting “marital or couple relationships”.\n\n18 Subsection 49D(1) (note)\n\nAfter “widow’s pension” (wherever occurring), insert “or spouse pension”.\n\n19 Subsection 75(5)\n\nOmit “widow’s pension”, substitute “spouse pension”.\n\n20 Paragraphs 98B(4)(ab), (ac) and (c)\n\nOmit “widow”, substitute “spouse”.\n\n21 Paragraphs 98D(1)(a), (b) and (c)\n\nOmit “widow” (wherever occurring), substitute “spouse”.\n\n22 Paragraphs 98D(2)(a) and (b), (3)(b) and (4)(b)\n\nOmit “widow”, substitute “spouse”.\n\n23 Subparagraph 98J(3)(b)(ii)\n\nOmit “widow’s pension”, substitute “spouse pension”.\n\n24 Application of amendments of the Defence Force Retirement and Death Benefits Act 1973\n\nThe amendments of the Defence Force Retirement and Death Benefits Act 1973 made by this Schedule apply in relation to a benefit payable under that Act in respect of a person who dies on or after the commencement of this Schedule, if, at the time of his or her death, the deceased person was:\n\n (a) a contributing member (within the meaning of that Act); or\n (b) a recipient member (within the meaning of that Act); or\n (c) a person in respect of whom deferred benefits were applicable under section 78 of that Act.\n\nDefence Forces Retirement Benefits Act 1948\n\n25 After section 64\n\nInsert:","sortOrder":9},{"sectionNumber":"64AA","sectionType":"section","heading":"Special grant of pension where spouse pension would be payable","content":"#### 64AA Special grant of pension where spouse pension would be payable\n\n (1) If, at any time after the day on which Schedule 3 to the Same‑Sex Relationships (Equal Treatment in Commonwealth Laws—Superannuation) Act 2008 commenced (the start day):\n (a) a pension is not payable to a person under section 57 or 64 of this Act; and\n (b) a pension benefit:\n (i) is not payable to the person under Division 1 of Part VI of the Defence Force Retirement and Death Benefits Act 1973, as in force on the start day; but\n (ii) would have been payable to the person under that Division if a deceased pensioner had been, at the time of his or her death, a recipient member under that Act;\n the Authority may grant, from a specified date, a pension to the person at a rate and on conditions that the Authority determines in writing, having regard to any matters prescribed and any other matters it considers relevant.\n (2) The Authority must not grant a pension to the person unless the Authority, having regard to any matters prescribed and any other matters it considers relevant, is satisfied that:\n (a) the person is in necessitous circumstances; or\n (b) the grant of the pension is otherwise warranted.\n (3) The specified date from which the pension is granted:\n (a) must not be earlier than the start day; and\n (b) unless the Authority is satisfied that special circumstances exist that justify an earlier date being specified, must not be earlier than the date the grant is made.\n (4) The rate of the pension must not exceed the rate at which pension would have been payable under this Act to the person from the specified date had the person been, at the date of death of the deceased pensioner, the widow of the deceased pensioner for the purposes of this Act.\n (5) If:\n (a) a pension is paid to a person under section 57 of this Act as a widow of a pensioner; and\n (b) the Authority grants a pension under this section to another person in respect of the pensioner;\n then, for the purpose of calculating the rate of pension payable to the other person under this section, this Act has effect as if the reference in paragraph 57(1)(a) to five‑eighths were a reference to three‑eighths.\n (6) A determination made under subsection (1) is not a legislative instrument.\n (7) The grant of a pension to a person under this section does not affect any other person’s entitlement to a pension, or the rate of that pension, under another section of this Act.","sortOrder":10},{"sectionNumber":"64AB","sectionType":"section","heading":"Special grant of pension where child’s pension would be payable to eligible child","content":"#### 64AB Special grant of pension where child’s pension would be payable to eligible child\n\n (1) If, at any time after the day on which Schedule 3 to the Same‑Sex Relationships (Equal Treatment in Commonwealth Laws—Superannuation) Act 2008 commenced (the start day):\n (a) a pension is not payable in respect of a person under section 55, 57 or 64 of this Act; and\n (b) a pension benefit:\n (i) is not payable to the person under section 42 of the Defence Force Retirement and Death Benefits Act 1973, as in force on the start day; but\n (ii) would have been payable to the person under that section if a deceased pensioner had been, at the time of his or her death, a recipient member under that Act;\n the Authority may grant, from a specified date, a pension to the person at a rate and on conditions that the Authority determines in writing, having regard to any matters prescribed and any other matters it considers relevant.\n (2) The specified date from which the pension is granted:\n (a) must not be earlier than the start day; and\n (b) unless the Authority is satisfied that special circumstances exist that justify an earlier date being specified, must not be earlier than the date the grant is made.\n (3) The rate of the pension must not exceed the rate at which pension would have been payable under this Act to the person from the specified date had the person been, at the date of death of the deceased pensioner and at all times after that:\n (a) the child of the deceased pensioner for the purposes of this Act; and\n (b) an eligible child for the purposes of this Act.\n (4) A determination made under subsection (1) is not a legislative instrument.\n (5) The grant of a pension to a person under this section does not affect any other person’s entitlement to a pension, or the rate of that pension, under another section of this Act.","sortOrder":11},{"sectionNumber":"64AC","sectionType":"section","heading":"Special grant of pension where child’s pension would be payable to eligible orphan","content":"#### 64AC Special grant of pension where child’s pension would be payable to eligible orphan\n\n (1) If, at any time after the day on which Schedule 3 to the Same‑Sex Relationships (Equal Treatment in Commonwealth Laws—Superannuation) Act 2008 commenced (the start day):\n (a) a pension is not payable in respect of a person under section 55, 57, 58 or 64 of this Act; and\n (b) a pension benefit:\n (i) is not payable to the person under section 43 of the Defence Force Retirement and Death Benefits Act 1973, as in force on the start day (the amended Act); but\n (ii) would have been payable to the person under that section if a deceased pensioner had been, at the time of his or her death, a recipient member under that Act;\n the Authority may grant, from a specified date, a pension to the person at a rate and on conditions that the Authority determines in writing, having regard to any matters prescribed and any other matters it considers relevant.\n (2) The specified date from which the pension is granted:\n (a) must not be earlier than the start day; and\n (b) unless the Authority is satisfied that special circumstances exist that justify an earlier date being specified, must not be earlier than the date the grant is made.\n (3) The rate of the pension must not exceed the rate at which pension would have been payable under this Act to the person from the specified date:\n (a) had the person been, at the date of death of the deceased pensioner and at all times after that:\n (i) the child of the deceased pensioner for the purposes of this Act; and\n (ii) an eligible child for the purposes of this Act; and\n (b) had the person become entitled to a pension under subsection 55(2), 57(4) or 58(1) of this Act at the time when he or she would have first become entitled, in the circumstances set out in subsection (1), to pension benefit under section 43 of the amended Act.\n (4) A determination made under subsection (1) is not a legislative instrument.\n (5) The grant of a pension to a person under this section does not affect any other person’s entitlement to a pension, or the rate of that pension, under another section of this Act.\n\n26 Application of amendment of the Defence Forces Retirement Benefits Act 1948\n\nThe amendment of the Defence Forces Retirement Benefits Act 1948 made by this Schedule applies in relation to a pension or benefit payable under that Act in respect of a person who dies on or after the commencement of this Schedule, if, at the time of his or her death, the deceased person was:\n\n (a) receiving a pension under section 38, 39 or 41 of that Act; or\n (b) receiving a benefit under subsection 51(1) of that Act.\n\nSchedule 4—Treasury amendments\n\nPart 1—Superannuation law\n\nRetirement Savings Accounts Act 1997\n\n1 Subsections 20(2) and (3)\n\nRepeal the subsections, substitute:\n\n (2) The spouse, in relation to a person, includes:\n (a) another person (whether of the same sex or a different sex) with whom the person is in a relationship that is registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; and\n (b) another person who, although not legally married to the person, lives with the person on a genuine domestic basis in a relationship as a couple.\n (3) Any child, in relation to a person, includes:\n (a) a stepchild, an ex‑nuptial child or an adopted child of the person; and\n (b) a child of the person’s spouse; and\n (c) someone who is a child of the person within the meaning of the Family Law Act 1975.\n\n2 Application of amendments of the Retirement Savings Accounts Act 1997\n\nThe amendments of the Retirement Savings Accounts Act 1997 made by this Schedule apply to the 2008‑2009 year of income and later years.\n\nSmall Superannuation Accounts Act 1995\n\n3 Section 4\n\nInsert:\n\n> child, of a person, means a child of the person within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n4 Section 4 (definition of spouse)\n\nRepeal the definition (not including the note), substitute:\n\n> spouse of a person includes:\n\n (a) another person (whether of the same sex or a different sex) with whom the person is in a relationship that is registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; and\n (b) another person who, although not legally married to the person, lives with the person on a genuine domestic basis in a relationship as a couple.\n\n5 Application of amendments of the Small Superannuation Accounts Act 1995\n\nThe amendments of the Small Superannuation Accounts Act 1995 made by this Schedule apply to the 2008‑2009 year of income and later years.\n\nSuperannuation (Government Co‑contribution for Low Income Earners) Act 2003\n\n6 Subsection 54(3) (definition of spouse)\n\nRepeal the definition, substitute:\n\n> spouse of a beneficiary of a Government co‑contribution includes:\n\n (a) a person (whether of the same sex or a different sex) with whom the beneficiary is in a relationship that is registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; and\n (b) a person who, although not legally married to the beneficiary, lives with the beneficiary on a genuine domestic basis in a relationship as a couple.\n\n7 Application of amendments of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003\n\nThe amendments of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 made by this Schedule apply to the 2008‑2009 income year and later income years.\n\nSuperannuation Industry (Supervision) Act 1993\n\n8 Subsection 10(1) (definition of child)\n\nRepeal the definition, substitute:\n\n> child, in relation to a person, includes:\n\n (a) an adopted child, a stepchild or an ex‑nuptial child of the person; and\n (b) a child of the person’s spouse; and\n (c) someone who is a child of the person within the meaning of the Family Law Act 1975.\n\n9 Subsection 10(1)\n\nInsert:\n\n> relative of an individual means the following:\n\n (a) a parent, grandparent, brother, sister, uncle, aunt, nephew, niece, lineal descendant or adopted child of the individual or of his or her spouse;\n (b) a spouse of the individual or of any other individual referred to in paragraph (a).\n\n> Note: Subsection (6) may be relevant to determining relationships for the purposes of paragraph (a) of the definition of relative.\n\n10 Subsection 10(1) (definition of spouse)\n\nRepeal the definition, substitute:\n\n> spouse of a person includes:\n\n (a) another person (whether of the same sex or a different sex) with whom the person is in a relationship that is registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; and\n (b) another person who, although not legally married to the person, lives with the person on a genuine domestic basis in a relationship as a couple.\n\n11 At the end of section 10\n\nAdd:\n\n (5) For the purposes of paragraph (a) of the definition of relative in subsection (1), if one individual is the child of another individual because of the definition of child in subsection (1), relationships traced to, from or through the individual are to be determined in the same way as if the individual were the natural child of the other individual.\n\n12 Subsection 17A(9) (paragraphs (b) and (c) of the definition of relative)\n\nRepeal the paragraphs, substitute:\n\n (b) a spouse or former spouse of the individual, or of an individual referred to in paragraph (a).\n\n13 After subsection 17A(9)\n\nInsert:\n\n (9A) For the purposes of paragraph (a) of the definition of relative in subsection (9), if one individual is the child of another individual because of the definition of child in subsection 10(1), relationships traced to, from or through the individual are to be determined in the same way as if the individual were the natural child of the other individual.\n\n14 Subsection 65(6)\n\nRepeal the subsection.\n\n15 Subsection 70E(4) (definition of relative)\n\nRepeal the definition.\n\n16 Application of amendments of the Superannuation Industry (Supervision) Act 1993\n\n(1) Subject to subitems (2) and (3), the amendments of the Superannuation Industry (Supervision) Act 1993 made by this Schedule apply to the 2008‑2009 year of income and later years.\n\nAmendments affecting section 65\n\n(2) The amendments of the Superannuation Industry (Supervision) Act 1993 made by this Schedule apply for the purposes of the operation of section 65 of that Act in relation to:\n\n (a) money lent on or after the day on which this Act receives the Royal Assent; and\n (b) any other financial assistance commenced to be given on or after the day on which this Act receives the Royal Assent.\n\nAmendments affecting section 66\n\n(3) The amendments of the Superannuation Industry (Supervision) Act 1993 made by this Schedule apply for the purposes of the operation of section 66 of that Act in relation to assets acquired on or after the day on which this Act receives the Royal Assent.\n\n17 Transitional provision—in‑house assets\n\n(1) If:\n\n (a) an asset of a superannuation fund consists of:\n (i) a loan or an investment made before the day on which this Act receives the Royal Assent; or\n (ii) a loan or an investment made after that day under a contract entered into before that day; or\n (iii) an asset that becomes subject to a lease or a lease arrangement before that day; and\n (b) apart from this item, the asset would be an in‑house asset of the fund at any time after the commencement of this Schedule; and\n (c) the asset would be an in‑house asset of the fund only because of the amendments of the Superannuation Industry (Supervision) Act 1993 (the SIS Act) made by this Schedule;\n\nthen, for the purposes of the operation of Part 8 of the SIS Act on or after the commencement of this Schedule, the asset is not an in‑house asset of the fund.\n\n(2) For the purposes of subparagraph (1)(a)(iii), if:\n\n (a) a lease or a lease arrangement, enforceable by legal proceedings, in respect of an asset was entered into before the day on which this Act receives the Royal Assent; and\n (b) the lease or lease arrangement came into force on or after that day;\n\nthe asset is taken to have become subject to the lease or lease arrangement before that day.\n\nPart 2—Taxation law\n\nIncome Tax (Transitional Provisions) Act 1997\n\n18 After section 295‑465\n\nInsert:","sortOrder":12},{"sectionNumber":"295‑485A Meaning of spouse and child for","sectionType":"section","heading":"295‑485A Meaning of spouse and child for 2008‑2009 income year","content":"#### 295‑485A Meaning of spouse and child for 2008‑2009 income year\n\n (1) This section applies only for the 2008‑2009 income year.\n (2) For the purposes of section 295‑485 of the Income Tax Assessment Act 1997, paragraph 295‑485(1)(a) of that Act applies as if:\n (a) the reference to a spouse or former spouse of the deceased were a reference to:\n (i) a spouse of the deceased within the meaning of the Superannuation Industry (Supervision) Act 1993 as in force immediately after the commencement of Schedule 4 to the Same‑Sex Relationships (Equal Treatment in Commonwealth Laws—Superannuation) Act 2008; or\n (ii) an individual who was formerly such a spouse; and\n (b) the reference to a child of the deceased were a reference to a child of the deceased within the meaning of the Superannuation Industry (Supervision) Act 1993 as in force immediately after the commencement of Schedule 4 to the Same‑Sex Relationships (Equal Treatment in Commonwealth Laws—Superannuation) Act 2008.\n\n19 At the end of Division 302\n\nAdd:","sortOrder":13},{"sectionNumber":"302‑195A Meaning of death benefits depen","sectionType":"section","heading":"302‑195A Meaning of death benefits dependant for 2008‑2009 income year","content":"#### 302‑195A Meaning of death benefits dependant for 2008‑2009 income year\n\n (1) This section applies only for the 2008‑2009 income year.\n (2) For the purposes of Subdivision 82‑B of Division 82, Division 302 and section 303‑5 of the Income Tax Assessment Act 1997, the definition of death benefits dependant in section 302‑195 of that Act applies as if paragraphs (a) and (b) of the definition were replaced with the following paragraphs:\n (a) a spouse of the deceased within the meaning of the Superannuation Industry (Supervision) Act 1993 as in force immediately after the commencement of Schedule 4 to the Same‑Sex Relationships (Equal Treatment in Commonwealth Laws—Superannuation) Act 2008 or a person who was formerly such a spouse; or\n (b) a child of the deceased within the meaning of the Superannuation Industry (Supervision) Act 1993 as in force immediately after the commencement of Schedule 4 to the Same‑Sex Relationships (Equal Treatment in Commonwealth Laws—Superannuation) Act 2008, who is aged less than 18.\n\nPart 3—Application of amendments of the Family Law Act 1975\n\n20 Application of amendments of the Family Law Act 1975\n\nFor the purposes of an amendment made by this Schedule that refers to the Family Law Act 1975:\n\n (a) the amendments of that Act made by items 5 and 21 of Schedule 1, and Schedule 3A, to the Family Law Amendment (De Facto Financial Matters and Other Measures) Act 2008 (the De Facto Financial Matters Act) are taken to have commenced on 1 July 2008; and\n (b) the first regulations made for the purposes of subparagraph 60H(1)(b)(ii) of the Family Law Act 1975 inserted by Schedule 3A to the De Facto Financial Matters Act are taken to have commenced on 1 July 2008; and\n (c) the first regulations made for the purposes of subsection 60HB(1) of the Family Law Act 1975 inserted by Schedule 3A to the De Facto Financial Matters Act are taken to have commenced on 1 July 2008.\n\nSchedule 5—Prime Minister and Cabinet amendments\n\nGovernor‑General Act 1974\n\n1 Subsection 2A(2)\n\nInsert:\n\n> marital or couple relationship has the meaning given by section 2B.\n\n2 Subsection 2A(2)\n\nInsert:\n\n> spouse has a meaning affected by section 2C.\n\n3 Subsection 2B(2)\n\nAfter “marital”, insert “or couple”.\n\nNote: The heading to section 2B is replaced by the heading “Marital or couple relationship”.\n\n4 Subsections 2B(2) and (3)\n\nAfter “husband or wife” (wherever occurring), insert “or partner”.\n\n5 After paragraph 2B(4)(b)\n\nInsert:\n\n (ba) the persons’ relationship was registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section;\n\n6 At the end of paragraph 2B(4)(c)\n\nAdd:\n\n or (iii) a child of both of the persons within the meaning of the Family Law Act 1975;\n\n7 At the end of section 2B\n\nAdd:\n\n (6) For the purposes of this section, a person is the partner of another person if the two persons have a relationship as a couple (whether the persons are the same sex or different sexes).\n\n8 Section 2C\n\nAfter “marital” (wherever occurring), insert “or couple”.\n\n9 Application of amendments of the Governor‑General Act 1974\n\nThe amendments of the Governor‑General Act 1974 made by this Schedule apply in relation to a person who is appointed as Governor‑General on or after the commencement of this Schedule.","sortOrder":14}],"analysis":{"issue_detection":{"absurdities":[{"type":"retroactive_impossibility","section":"Section 2, Table Item 4 (Schedule 4, Parts 1 and 2)","severity":"high","reasoning":"An Act cannot legally amend other Acts before it has received Royal Assent. While retrospective legislation is not inherently invalid under Australian constitutional law, creating substantive rights and obligations (including expanding the definition of 'spouse' in superannuation laws) retroactively from a date 5 months prior to the Act's existence creates significant legal uncertainty and practical impossibility of compliance for entities that had no notice of the incoming obligations.","confidence":0.85,"description":"Schedule 4, Parts 1 and 2 are stated to commence on 1 July 2008, which is approximately 5 months BEFORE the Act received Royal Assent on 4 December 2008. This means the Act purports to have amended other Acts at a time when it did not yet legally exist."},{"type":"circular_definition","section":"Section 5 (Recoverable payments) — subsections (1), (4) and (5)","severity":"medium","reasoning":"The legal fiction created by subsection (4) — treating an unauthorised payment as authorised — is necessary for appropriation but creates an internal logical contradiction: the trigger for the section is absence of power under section 4, yet the section then retrospectively treats the payment as made under section 4. This means the precondition (no s.4 power) is nullified by the legal effect of the section itself, raising the question of whether the section can ever be properly engaged.","confidence":0.75,"description":"Section 5 creates a circular and self-defeating mechanism. Subsection (1) authorises payment where the Commonwealth 'does not have power under section 4' to make a payment. Subsection (4) then deems such payments to be 'replacement payments made under section 4' for appropriation purposes. Subsection (5) defines 'benefit' for this section as 'a replacement payment under section 4'. So a payment made precisely because section 4 does NOT authorise it is simultaneously deemed to be a section 4 payment."},{"type":"circular_definition","section":"Section 6 (Recoverable death payments) — subsections (1), (2), (4) and (5)","severity":"medium","reasoning":"Section 4 speaks of payments to compensate living persons who make applications to the Finance Minister. A deceased person cannot make an application. Section 6 thus authorises payments that section 4 cannot authorise, but then deems them section 4 payments — a legal fiction built on a foundation that section 4 itself cannot support.","confidence":0.72,"description":"Section 6 contains the same circular logic as section 5 but with an additional absurdity: it authorises payment of money to a deceased person (or accounts in their name), then deems the payment to have been made to their 'estate' (subsection (2)), and then deems the whole thing to be a 'replacement payment under section 4' (subsection (4)), even though section 4 creates no mechanism for paying deceased persons or their estates."},{"type":"other","section":"Schedule 2, Part 2, Items 2 and 3 / Schedule 2, Part 1, Item 1 (Acts Interpretation Act 1901 — section 22C(5))","severity":"medium","reasoning":"The Acts amended by Schedules 1, 3 and 5 generally contemplate a single 'spouse' receiving benefits. The new definition allows multiple simultaneous de facto relationships, creating potential for multiple persons to qualify as 'spouse' at once. While not strictly impossible, this creates an unresolved conflict where two or more persons may each have a legally valid claim to the same death benefit with no tiebreaker mechanism in the amended Acts.","confidence":0.78,"description":"New section 22C(5) of the Acts Interpretation Act 1901 (inserted by Schedule 2, Part 1) provides that 'a de facto relationship can exist even if one of the persons is legally married to someone else or is in a registered relationship with someone else or is in another de facto relationship.' This means a person can simultaneously be in multiple qualifying de facto relationships, potentially entitling multiple persons to the same superannuation benefit concurrently, without any provision in the superannuation Acts amended by this legislation to resolve competing claims."},{"type":"other","section":"Schedule 4, Part 3, Item 20","severity":"medium","reasoning":"The commencement of a provision in Act B is determined by Act B itself (or a Proclamation thereunder). Act A purporting to deem Act B's provisions to have commenced on a specific date creates a legal fiction that may conflict with the actual commencement mechanism in Act B. If Act B's provisions had not in fact commenced by 1 July 2008, this deeming provision in Act A creates an inconsistency between the actual legal state of Act B and the state assumed by Act A.","confidence":0.7,"description":"Item 20 provides that amendments to the Family Law Act 1975 made by another Act (the Family Law Amendment (De Facto Financial Matters and Other Measures) Act 2008) 'are taken to have commenced on 1 July 2008' for the purposes of this Act. This purports to fix the commencement date of provisions in a separate Act, which is constitutionally and legally questionable — one Act cannot unilaterally deem the commencement date of another Act's provisions."},{"type":"self_contradicting","section":"Schedule 3, Item 25, Section 64AA(4) and (5)","severity":"low","reasoning":"The section is enacted to provide equal treatment for same-sex partners but then measures their entitlement by reference to a 'widow' — a concept that by definition excluded same-sex partners under the pre-amendment law. While this may be a deliberate legislative choice to cap benefits, it creates an inherent inequality: the very benefit designed to remedy discrimination is capped by reference to the discriminatory benchmark it seeks to replace.","confidence":0.65,"description":"Section 64AA establishes special pensions for same-sex partners under the Defence Forces Retirement Benefits Act 1948, but subsection (4) caps the rate by reference to what would be payable to 'the widow of the deceased pensioner' — a sex-specific and marital-status-specific comparator that by definition cannot include the same-sex partner the section is designed to benefit. Subsection (5) further bifurcates entitlements based on whether a 'widow' under section 57 is also receiving a pension, using the widow comparator as the basis for calculating the same-sex partner's reduced entitlement."},{"type":"impossible_compliance","section":"Section 4(1) and (2) — 'would have been entitled' counterfactual","severity":"medium","reasoning":"The Finance Minister must determine what a person 'would have been entitled to' under an amended Act as if the amendments had applied from 1 July 2008. But the relationship definitions being amended are themselves the criteria for entitlement. Determining entitlement under the hypothetical amended law requires applying new definitions of 'spouse' and 'marital or couple relationship' retroactively to facts that occurred before those definitions existed, with no evidentiary or procedural framework for doing so.","confidence":0.68,"description":"Section 4(1) requires the Finance Minister to compensate a person who 'would have been entitled' to payments if the Schedule had commenced on 1 July 2008. However, many of the benefits in the amended Acts are death benefits that required the member to die and a qualifying relationship to have existed at death. The counterfactual requires determining entitlements under a hypothetical legal regime that did not exist — with no guidance on how to evaluate relationship eligibility under laws that had not yet been amended."}],"contradictions":[{"severity":"high","section_a":"Section 2, Table Item 4 — Schedule 4, Parts 1 and 2 commence 1 July 2008","section_b":"Section 2, Table Item 1 — Sections 1-4 commence on Royal Assent (4 December 2008)","confidence":0.82,"description":"Schedule 4, Parts 1 and 2 purportedly commenced on 1 July 2008, but the operative provisions of the Act (including section 3, which gives effect to the Schedules) did not commence until 4 December 2008. The Schedules therefore purported to amend other Acts at a time when the enabling provision (section 3) had no legal force."},{"severity":"medium","section_a":"Schedule 2, Part 1, Item 1 — new section 22C(5) of Acts Interpretation Act 1901 (de facto relationship can exist alongside marriage or other de facto relationships)","section_b":"Schedule 1, Items 19-20 — definition of 'late short-term marital or couple relationship' in Superannuation Act 1976","confidence":0.7,"description":"The new section 22C(5) allows multiple simultaneous de facto relationships. However, the 'late short-term marital or couple relationship' definition in the Superannuation Act 1976 speaks of 'a marital or couple relationship between the pensioner and his or her spouse' in the singular, with conditions about when the relationship 'began'. If a pensioner is simultaneously in multiple qualifying relationships (permitted by s.22C(5)), it is impossible to determine which single relationship constitutes the 'late short-term' one for the purpose of the reduced pension provisions."},{"severity":"medium","section_a":"Section 4(1)(c) — application must be made by 'the person' to the Finance Minister","section_b":"Section 4(2) and (3) — same requirement applied to Military and Public Service superannuation lost payments","confidence":0.73,"description":"Sections 4(1), (2) and (3) all require that 'the person' makes an application. However, many of the benefits in the amended Acts are death benefits payable to a surviving partner after the member's death. If the 'person' entitled to the lost payment has died between 1 July 2008 and the date they could make the application, they cannot apply. Section 6 addresses payments to deceased persons in a different context but section 4 contains no equivalent provision for deceased claimants of lost payments."},{"severity":"medium","section_a":"Schedule 4, Part 2, Item 19 — section 302-195A (death benefits dependant definition for 2008-2009 income year only)","section_b":"Schedule 4, Part 1, Item 16(1) — amendments of SIS Act 1993 apply to 2008-2009 year of income and later years","confidence":0.75,"description":"Item 19 introduces an expanded definition of 'death benefits dependant' for the 2008-2009 income year only, cross-referencing the SIS Act definition as amended by this Schedule. However, the SIS Act amendments in Part 1 apply permanently from 2008-2009 onwards. This creates a one-year gap where the income tax definition is aligned with the amended SIS Act definition, but after 2008-2009 the tax definition reverts to its pre-amendment form while the SIS Act definition remains expanded — potentially creating different eligibility criteria for the same benefits depending on whether the question is the superannuation entitlement or the tax treatment of that entitlement."},{"severity":"high","section_a":"Schedule 1, Item 15 — amendments of Parliamentary Contributory Superannuation Act 1948 apply only where deceased died on or after commencement","section_b":"Section 4(1) — entitlement to replacement payments for lost payments from 1 July 2008","confidence":0.8,"description":"Item 15 restricts the application of the Parliamentary Contributory Superannuation Act 1948 amendments to persons who died on or after the commencement of Schedule 1 (1 January 2009). Section 4(1) purports to compensate persons who would have been entitled if the Schedule had commenced on 1 July 2008. But if the qualifying member died between 1 July 2008 and 1 January 2009, Item 15 explicitly excludes their survivors from the amended Act's benefits — even notionally. Section 4 and Item 15 thus give inconsistent answers to whether the same-sex partner of a member who died between 1 July 2008 and 1 January 2009 has any entitlement."},{"severity":"medium","section_a":"Schedule 3, Item 24 — amendments of DFRDB Act 1973 apply only where member died on or after commencement of Schedule 3","section_b":"Schedule 3, Item 25 — new sections 64AA, 64AB, 64AC of DFRB Act 1948 apply where member died on or after commencement of Schedule 3","confidence":0.67,"description":"Schedule 3, Item 26 restricts the DFRB Act 1948 amendments to pensions in respect of persons who died on or after commencement AND who were receiving a pension under specific sections at death. However, sections 64AA–64AC use a different trigger: they apply where a pension 'is not payable' under the DFRB Act 1948 but 'would have been payable' under the DFRDB Act 1973 if the deceased had been a 'recipient member'. This creates a category of persons — those who were DFRDB Act recipients (not DFRB Act pensioners) — who fall between the two regimes: excluded from Item 24 (wrong Act) and potentially excluded from Item 26 (wrong status at death), yet sections 64AA-64AC appear designed to assist exactly this cohort."}]},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: equalising superannuation and related pension treatment for same-sex couples. While it amends multiple Acts, these are all within the superannuation/pensions sphere. The mechanism for backdating payments (section 4) and recoverable payments (sections 5-7) are necessary implementation tools rather than scope creep."},"complexity_factors":["Amends 9 separate Acts across 5 Schedules with staggered commencement dates (some retrospective to 1 July 2008, others from 1 January 2009 or Royal Assent)","Extensive cross-referencing to the *Acts Interpretation Act 1901* (new sections 22A-22C defining de facto and registered relationships) and the *Family Law Act 1975*","Complex transitional provisions including 'recoverable payments' mechanism (sections 5-7) allowing the Finance Minister to make determinations for missed entitlements","Multiple defined terms inserted across Acts: 'marital or couple relationship', 'partner', expanded 'child' definitions, with subtle variations between Acts","Application provisions differ by Schedule — some apply only to deaths on or after commencement, others have special rules for existing pensioners","Interaction with state/territory relationship registration laws requires prescription by regulation","Special provisions for Defence Force schemes including 'special grant of pension' powers for the Authority where normal pensions aren't payable but equity suggests they should be","Transitional carve-out for in-house assets in super funds (item 17 of Schedule 4) protecting existing arrangements from new related-party rules"],"plain_english_summary":"This Act removes discrimination against same-sex couples in Commonwealth superannuation laws. Before this law, if you were in a same-sex relationship and your partner died, you generally couldn't get their superannuation death benefits or pensions that a married spouse would receive.\n\n**What it does:**\n- **Redefines 'spouse' and 'marital relationship'** across multiple superannuation Acts to include same-sex partners and de facto couples (unmarried couples living together as a couple)\n- **Introduces the concept of 'partner'** — defined as someone in a couple relationship regardless of gender\n- **Expands the definition of 'child'** to include children of same-sex couples, including through surrogacy or assisted reproduction (using the *Family Law Act 1975* definitions)\n- **Recognises registered relationships** — state or territory registered partnerships (like civil unions) are now treated similarly to marriage for super purposes\n- **Backdates some entitlements** — people who missed out on payments between 1 July 2008 and when the law started can apply to the Finance Minister for compensation\n\n**Who it affects:**\n- Same-sex couples in Commonwealth public sector super schemes (parliamentarians, judges, military, public servants)\n- Same-sex couples in private sector super (via changes to the *Superannuation Industry (Supervision) Act*)\n- Children of same-sex couples who can now be recognised as dependants for death benefits\n- The Governor-General's spouse entitlements\n\n**Why it matters:**\nThis was a major equality reform. It meant that for the first time, same-sex partners could receive death benefits, reversionary pensions, and other superannuation entitlements on the same basis as married couples. It also fixed tax treatment so same-sex partners weren't disadvantaged when receiving death benefits."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"The title suggests a focused superannuation reform, but the Act's scope expanded significantly beyond superannuation proper. It also amended the Acts Interpretation Act 1901 to insert a universal definition of 'de facto partner' applicable to all future Commonwealth legislation, amended judicial pension laws, the Governor-General Act, taxation laws, and inserted transitional provisions interacting with contemporaneous family law reforms. The Acts Interpretation Act amendment in particular has broad systemic effect well beyond superannuation."},"complexity_factors":["Amends over a dozen separate Commonwealth Acts across five different portfolio areas (Finance, Attorney-General, Defence, Treasury, Prime Minister and Cabinet)","Multiple different commencement dates for different schedules — some retroactive to 1 July 2008, some from Royal Assent, some from proclamation — creating a complex timeline","Retrospective backdating provisions require the Finance Minister to make individual compensation determinations for people who missed entitlements during the gap period","Intricate cross-references between Acts, particularly reliance on the Family Law Act 1975 definitions which were themselves being amended contemporaneously by separate legislation","Different application rules for each amended Act (e.g. benefits only apply if death occurs on or after commencement, with separate rules for each scheme)","Transitional provisions for superannuation in-house assets to prevent unintended consequences for existing fund investments","Interaction with State and Territory relationship registration laws via the prescribed-law mechanism in the Acts Interpretation Act, creating a federated compliance layer","Recoverable payments framework (sections 5 and 6) with debt recovery and deduction mechanisms adds procedural complexity","Tax law amendments in Schedule 4 Part 2 apply different rules for the 2008–2009 income year only, then revert to the main Act's definitions — a narrow temporal carve-out requiring careful interpretation","Defence-specific provisions (sections 64AA–64AC) create discretionary pension grant powers with capped rates calculated by reference to counterfactual scenarios"],"plain_english_summary":"## What This Law Does\n\nThis Act removes discrimination against same-sex couples in Commonwealth superannuation (retirement savings) and pension laws. Before this law, only opposite-sex couples — whether married or de facto (living together without being married) — could receive superannuation death benefits and survivor pensions when their partner died. Same-sex couples were locked out entirely.\n\n## Who Does It Affect?\n\nThis law directly affects:\n- **Same-sex couples** where one partner was a government employee, parliamentarian, judge, defence force member, or Governor-General with a Commonwealth superannuation entitlement\n- **Children** of same-sex couples who may be entitled to orphan or dependent child pensions\n- **Superannuation fund trustees** who must now treat same-sex partners the same as opposite-sex partners\n\n## What Changed?\n\n**1. Key definitions expanded:** Throughout multiple Acts, the old term \"marital relationship\" (which only covered married or opposite-sex de facto couples) was replaced with \"marital or couple relationship\" — which now includes same-sex couples, whether their relationship is formally registered under State/Territory law or an informal de facto relationship.\n\n**2. \"Spouse\" now includes same-sex partners:** Across superannuation laws, \"spouse\" now includes a person of the same sex who lives with someone on a genuine domestic basis as a couple.\n\n**3. \"Child\" definitions broadened:** Children recognised under the *Family Law Act 1975* (which already covered children of same-sex families) are now recognised across these superannuation laws too.\n\n**4. Acts Interpretation Act updated:** A new general definition of \"de facto partner\" was added to the *Acts Interpretation Act 1901* — Australia's foundational rules for reading laws — so that future laws using the term automatically include same-sex couples without needing to spell it out each time.\n\n**5. Backdated to 1 July 2008:** If you missed out on payments between 1 July 2008 and when this law actually started, you can apply to the Finance Minister for compensation to make up the difference. The government will pay you back.\n\n## Which Specific Laws Were Changed?\n\nThe Act amended over a dozen Commonwealth laws, including:\n- *Parliamentary Contributory Superannuation Act 1948* (for current and former MPs)\n- *Superannuation Act 1976* (public servants)\n- *Defence Force Retirement and Death Benefits Act 1973* and *Defence Forces Retirement Benefits Act 1948* (military personnel)\n- *Judges' Pensions Act 1968* and *Federal Magistrates Act 1999* (judiciary)\n- *Superannuation Industry (Supervision) Act 1993* — the main private super law\n- *Retirement Savings Accounts Act 1997*\n- *Governor-General Act 1974*\n- Tax laws governing how super death benefits are taxed\n\n## In Plain Terms: Why It Matters\n\nBefore this law, if your same-sex partner died and they had a Commonwealth superannuation account or pension, you got nothing — even if you'd lived together for decades. This law fixed that, giving same-sex partners the same financial protections as opposite-sex couples when a partner dies."}},"importantCases":[],"_links":{"self":"/api/acts/same-sex-relationships-equal-treatment-in-commonwealth-laws-superannuation-act-2008","history":"/api/acts/same-sex-relationships-equal-treatment-in-commonwealth-laws-superannuation-act-2008/history","analysis":"/api/acts/same-sex-relationships-equal-treatment-in-commonwealth-laws-superannuation-act-2008/analysis","conflicts":"/api/acts/same-sex-relationships-equal-treatment-in-commonwealth-laws-superannuation-act-2008/conflicts","importantCases":"/api/acts/same-sex-relationships-equal-treatment-in-commonwealth-laws-superannuation-act-2008/important-cases","documents":"/api/acts/same-sex-relationships-equal-treatment-in-commonwealth-laws-superannuation-act-2008/documents"}}