Married? De facto? Does it matter for same sex couples?BY DAVID GLEN | FRIDAY, 16 FEB 2018 1:12PMIt sure does. As advisers, we need to understand the subtle nuances of modern living arrangements for all our clients, particularly those in same sex relationships. Hopefully ... Upgrade your subscription to access this article
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The Income Tax Act 1997 has always made provision for same sex and defines "spouse" to include same sex. The issue with superannuation policies will be how the different fund/trustee define same sex spouse and the actual proof that be will required upon the death of your spouse (of the same sex, but not married). Upon death is normally too late to prove you were in a De Facto, same sex relationship. This needs to be defined now.