Starting from 1st July 2009, individuals who are in same-sex relationships are granted equal treatment to heterosexual couples in terms of tax.
The Australian Taxation Office has specified certain tax benefits that are now available to same-sex couples such as
- Medicare levy reduction or exemption
- Medicare levy surcharge
- Dependent (invalid or carer) tax offset
- Senior and Pensioner tax offset
- Spouse super contributions tax offset
- Main residence exemption for capital gains tax
Note: This information is for general guidance only and may not suit your individual circumstances. Please consult a qualified professional before taking action.
