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Tax and same sex couples: Still waiting for a fair go

Taxation in Australia | 1 Apr 08
 
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Published on 01 Apr 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Same sex couples are still discriminated against in Federal tax and superannuation laws, in spite of law reforms in all states and territories that treat same sex couples equally with opposite sex de facto couples. This article explains the discrimination and discusses the impact for dependant tax offsets, capital gains, tax, business transactions, family discretionary trusts and superannuation. Case studies illustrate the problem and some planning solutions.

Author profile

Prof Miranda Stewart CTA
Prof. Miranda Stewart, CTA, is a Professor at Melbourne Law School, The University of Melbourne and is an honorary Professor at the Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University. Recent books include Tax and Government in the 21st Century (Cambridge University Press, 2022), Death and Taxes (Thomson Reuters, 2022) with Michael Flynn KC and Income Taxation: Commentary and Materials (Thomson Reuters, 2023) with Graeme Cooper, Michael Dirkis and Richard Vann. - Current at 27 May 2024
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