Super for Same Sex Couples

The meaning of 'spouse' has been redefined and this affects other aspects of super as detailed below.

For super laws your 'spouse' now includes:
  • someone you are married to
  • a person you are in a relationship with and that relationship is registered under certain state or territory laws (including registered same-sex relationships)
  • a person of either sex living with you in a relationship as a couple (generally known as a 'de facto' spouse).


The changes to the law mean same-sex partners can now have their relationship recognised by their superannuation fund. The changes amend tax and super laws affecting super death benefits, death benefit termination payments, making contributions for your spouse and other aspects of the super system.

The result is that:

  • the definitions of 'spouse', 'child' and 'relative' in the super laws include same-sex partners and their children
  • the definitions of 'dependant' and 'spouse' in the income tax laws include same-sex partners and their children
  • same-sex partners and their children under 18 years are treated as dependants for the purposes of taxing super death benefits and death benefit termination payments.

(Source: ATO)

Copyright 2014. My Tax Zone.