De facto couples treated as if married

(1)

This Act applies to a man and a woman who have lived together as husband and wife on a bona fide domestic basis for a period, although not legally married to each other, as if:

(a)

they were married to each other for the period; and

(b)

neither of them were married to anyone else for the period.

Persons living separately taken not to be married

(2)

A person is taken not to be married to another person if they are living separately and apart.

New widows and widowers taken to be married until end of year

(3)

If:

(a)

the last person (the deceased ) to whom another person was married during a year of income died during the year of income; and

(b)

the death occurred while they were married;