SAME-SEX RELATIONSHIPS (EQUAL TREATMENT IN COMMONWEALTH LAWS--GENERAL LAW REFORM) ACT 2008 (NO. 144, 2008) - SCHEDULE 14 Treasury
SAME-SEX RELATIONSHIPS (EQUAL TREATMENT IN COMMONWEALTH LAWS--GENERAL LAW REFORM) ACT 2008 (NO. 144, 2008) - SCHEDULE 14
TreasuryPart 1 -- Amendment of tax laws
A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999
1 Subsection 7(1)
Repeal the subsection, substitute:
De facto couples treated as if married
(1) This Act applies to 2 persons (whether of the same sex or different sexes) as if they were married to each other for a period if:
(a) their relationship is registered for the period under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; or
(b) they lived together in a relationship as a couple on a genuine domestic basis for the period, although not legally married to each other.
(1A) If, during the period, either or both of the persons was legally married to another person, or in a relationship mentioned in paragraph (1)(a) with another person, this Act applies as if the person or persons were not legally married to, or in a relationship mentioned in paragraph (1)(a) with, the other person.
2 Application of amendment of the A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999
The amendment of the A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999 made by this Schedule applies to the 2009‑2010 year of income and later years of income.
Fringe Benefits Tax Assessment Act 1986
3 At the end of section 58V
Add:
Note: Section 960‑ 255 of the Income Tax Assessment Act 1997 may be relevant to determining who a person's relatives are for the purposes of paragraphs (b) and (c).
4 Subsection 136(1) (at the end of paragraph (h) of the definition of fringe benefit )
Add:
Note: Section 960‑ 255 of the Income Tax Assessment Act 1997 may be relevant to determining who a person's relatives are for the purposes of paragraph (h).
5 Subsection 136(1)
Insert:
"parent" has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .
6 Application of amendments of the Fringe Benefits Tax Assessment Act 1986
The amendments of the Fringe Benefits Tax Assessment Act 1986 made by this Schedule apply in relation to the FBT year starting on 1 April 2009 and later FBT years.
Income Tax Assessment Act 1936
7 Subsection 6(1)
Insert:
"parent" has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .
8 At the end of subsection 24D(7)
Add:
Note: Section 960‑ 255 of the Income Tax Assessment Act 1997 may be relevant to determining family relationships for the purposes of subsection (7).
9 At the end of subsection 24F(4)
Add:
Note: Section 960‑ 255 of the Income Tax Assessment Act 1997 may be relevant to determining family relationships for the purposes of subsection (4).
10 At the end of subsection 24G(3)
Add:
Note: Section 960‑ 255 of the Income Tax Assessment Act 1997 may be relevant to determining family relationships for the purposes of subsection (3).
11 At the end of subsection 24M(1)
Add:
Note: Section 960‑ 255 of the Income Tax Assessment Act 1997 may be relevant to determining family relationships for the purposes of paragraph (1)(a).
12 At the end of subsection 24M(2)
Add:
Note: Section 960‑ 255 of the Income Tax Assessment Act 1997 may be relevant to determining family relationships for the purposes of paragraph (2)(a).
13 Subsection 73AA(1) (table item 3)
After "Marriage", insert "or relationship".
14 Subsection 100A(13) (at the end of the definition of agreement )
Add:
Note: Section 960‑ 255 of the Income Tax Assessment Act 1997 may be relevant to determining family relationships for the purposes of the definition of agreement .
15 Section 102AAB (definition of de facto marriage )
Repeal the definition.
16 Section 102AAB
Insert:
de facto relationship means:
(a) a relationship between 2 persons (whether of the same sex or different sexes) that is registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; or
(b) a relationship between 2 persons (whether of the same sex or different sexes) who, although not legally married to each other, live with each other on a genuine domestic basis in a relationship as a couple.
17 Subparagraph 102AAH(1)(a)(i)
After "post‑marital", insert "or post‑relationship".
18 Subsection 102AAH(2)
After "post‑marital", insert "or post‑relationship".
19 Subparagraph 102AAH(2)(a)(ii)
Omit " de facto marriage", substitute "de facto relationship".
20 At the end of subsection 102AAH(3)
Add:
Note: Section 960‑ 255 of the Income Tax Assessment Act 1997 may be relevant to determining relationships for the purposes of subparagraph (3)(a)(iii).
21 Paragraph 102AGA(2)(a)
Omit "on a genuine domestic basis (whether or not legally married to that person)".
22 Subparagraph 102AGA(2)(b)(i)
Omit "natural".
23 Subparagraphs 102AGA(2)(b)(ii) and (iii)
Repeal the subparagraphs.
24 Paragraph 102AGA(2)(c)
Omit "on a genuine domestic basis".
25 Paragraph 102AGA(3)(a)
Omit "natural".
26 Paragraph 102AGA(3)(a)
Omit "on a genuine domestic basis (whether or not legally married)".
27 Paragraph 102AGA(3)(b)
Omit "natural".
28 Paragraph 102AGA(3)(c)
Omit "natural" (wherever occurring).
29 Section 109ZD (definition of family law obligation )
Omit "(c),".
30 Subsection 124PA(1) (table item 3)
After "Marriage", insert "or relationship".
31 Subsection 159J(6) (at the end of the definition of invalid relative )
Add:
Note: Section 960‑ 255 of the Income Tax Assessment Act 1997 may be relevant to determining relationships for the purposes of the definition of invalid relative .
32 At the end of section 177D
Add:
Note: Section 960‑ 255 of the Income Tax Assessment Act 1997 may be relevant to determining family relationships for the purposes of subparagraphs (b)(vi) and (viii).
33 Subsection 251R(2)
Repeal the subsection, substitute:
(2) If, during any period, 2 persons (whether of the same sex or different sexes):
(a) had a relationship that was registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; or
(b) lived together in a relationship as a couple on a genuine domestic basis, although not legally married to each other;
this Part and any Act imposing levy has effect in relation to the period as if the persons were married to each other.
(2A) If, during the period, either or both of the persons was legally married to another person, or in a relationship mentioned in paragraph (2)(a) with another person, this Part and any Act imposing levy has effect as if the person or persons were not legally married to, or in a relationship mentioned in paragraph (2)(a) with, the other person or persons.
34 At the end of subsection 251U(1)
Add:
Note: Section 960‑ 255 of the Income Tax Assessment Act 1997 may be relevant to determining family relationships for the purposes of subparagraph (1)(e)(iii).
35 Subsection 317(1) (definition of de facto marriage )
Repeal the definition.
36 Subsection 317(1)
Insert:
de facto relationship means:
(a) a relationship between 2 persons (whether of the same sex or different sexes) that is registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; or
(b) a relationship between 2 persons (whether of the same sex or different sexes) who, although not legally married to each other, live with each other on a genuine domestic basis in a relationship as a couple.
37 Subsection 318(7)
Repeal the subsection, substitute:
(7) In this section and any other provision of this Act that has effect for the purposes of this section, a reference to the spouse of a person does not include:
(a) a spouse who is legally married to the person but living separately and apart from the person on a permanent basis; or
(b) a spouse within the meaning of paragraph (a) of the definition of spouse in subsection 995‑1(1) of the Income Tax Assessment Act 1997 who is living separately and apart from the person on a permanent basis.
38 Subparagraph 328(1)(a)(i)
After "post‑marital", insert "or post‑relationship".
39 Subsection 328(2)
After "post‑marital", insert "or post‑relationship".
40 Subparagraph 328(2)(a)(ii)
Omit " de facto marriage", substitute "de facto relationship".
41 At the end of subsection 328(3)
Add:
Note: Section 960‑ 255 of the Income Tax Assessment Act 1997 may be relevant to determining relationships for the purposes of subparagraph (3)(a)(iii).
42 After subparagraph 491(2)(a)(i)
Insert:
(ia) a spouse of the person, other than a spouse within the meaning of paragraph (a) of the definition of spouse in subsection 995‑1(1) of the Income Tax Assessment Act 1997 who is living separately and apart from the person and has been so living for at least 12 months; or
43 At the end of subsection 491(2)
Add:
Note: Section 960‑ 255 of the Income Tax Assessment Act 1997 may be relevant to determining relationships for the purposes of subparagraph (2)(a)(iii).
44 Subparagraph 491(2)(b)(i)
Repeal the subparagraph, substitute:
(i) a child of the person (other than a child excluded under subsection (3)); or
45 At the end of section 491
Add:
(3) For the purposes of subparagraph (2)(b)(i), the following children are excluded under this subsection:
(a) a step‑child of the person; and
(b) someone who would be the step‑child of the person except that the person is not legally married to the person's spouse.
46 Subparagraphs 269‑80(1)(c)(i) and (iii) in Schedule 2F
After "marriage", insert "or relationship".
Note: The heading to section 269‑80 is altered by omitting " or marriage breakdown " and substituting " or breakdown of marriage or relationship ".
47 Paragraph 269‑95(2)(a) in Schedule 2F
After "marriage", insert "or relationship".
48 Subparagraphs 269‑95(2)(b)(i) and (ii) and (c)(i) and (ii) in Schedule 2F
After "marriage", insert "or relationship".
49 Paragraphs 269‑95(2)(d) and (e) in Schedule 2F
After "marriage", insert "or relationship".
50 Subparagraph 269‑95(3)(c)(ii) in Schedule 2F
After "marriage", insert "or relationship".
51 Paragraph 272‑90(2A)(a) in Schedule 2F
After "marriage", insert "or relationship".
52 Paragraph 272‑90(2A)(b) in Schedule 2F
Repeal the paragraph, substitute:
(b) a person:
(i) who was the spouse of either the primary individual or of a member of the primary individual's family immediately before the death of the primary individual or member of the primary individual's family; and
(ii) who is now the spouse of a person who is not a member of the primary individual's family; and
53 Paragraph 272‑90(2A)(c) in Schedule 2F
Omit "step‑child", substitute "child of the spouse".
54 Paragraph 272‑90(2A)(c) in Schedule 2F
After "marriage", insert "or relationship".
55 Subsection 272‑95(1) in Schedule 2F (note)
Repeal the note, substitute:
Note 1: Child , parent and spouse are defined in subsection 6(1).
Note 2: Section 960‑255 may be relevant to determining relationships for the purposes of paragraph (1)(a).
56 Subsection 272‑140(1) in Schedule 2F (definition of breakdown in the marriage )
Repeal the definition.
57 Subsection 272‑140(1) in Schedule 2F
Insert:
"breakdown in the marriage or relationship" of an individual: this occurs if the individual is living with another individual on a genuine domestic basis in a relationship as a couple (whether the individuals are the same sex or different sexes and whether legally married or not) and ceases to do so.
58 Application of amendments of the Income Tax Assessment Act 1936
The amendments of the Income Tax Assessment Act 1936 made by this Schedule apply in relation to the 2009‑2010 year of income and later years of income.
Income Tax Assessment Act 1997
59 Subsection 40‑340(1) (table item 3)
After "Marriage", insert "or relationship".
60 Paragraph 52‑105(1)(a)
Omit "parent", substitute " * parent".
61 At the end of subsection 70‑100(10)
Add:
Note: Section 960‑255 may be relevant to determining family relationships for the purposes of paragraph (10)(a).
62 Subsection 100‑10(3)
After "marriage", insert "or relationship".
63 Subsection 100‑33(1)
After "marriage", insert "or relationship".
64 Section 112‑150 (table items 1, 2 and 7)
After "marriage", insert "or relationship".
65 Section 118‑75 (heading)
Repeal the heading, substitute:
118‑75 Marriage or relationship breakdown settlements
66 Paragraph 118‑75(1)(a)
Omit "marriage or de facto marriage", substitute "relationship between * spouses".
67 Subparagraph 118‑75(1)(b)(i)
Omit " * spouse", substitute "spouse".
68 Paragraph 118‑178(1)(c)
After "marriage", insert "or relationship".
69 Section 118‑180 (heading)
Repeal the heading, substitute:
70 Subdivision 126‑A (heading)
Repeal the heading, substitute:
Subdivision 126‑A -- Marriage or relationship breakdowns
71 Paragraph 126‑5(1)(a)
Repeal the paragraph, substitute:
(a) a court order under the Family Law Act 1975 or under a * State law, * Territory law or * foreign law relating to breakdowns of relationships between spouses; or
72 Paragraph 126‑5(1)(b)
Omit "of that Act", substitute "of the Family Law Act 1975 ".
73 Paragraph 126‑5(1)(c)
Repeal the paragraph.
74 Subparagraph 126‑5(1)(f)(i)
Omit "de facto marriage breakdowns", substitute "breakdowns of relationships between spouses".
75 Paragraph 126‑15(1)(a)
Repeal the paragraph, substitute:
(a) a court order under the Family Law Act 1975 or under a * State law, * Territory law or * foreign law relating to breakdowns of relationships between spouses; or
76 Paragraph 126‑15(1)(b)
Omit "of that Act", substitute "of the Family Law Act 1975 ".
77 Paragraph 126‑15(1)(c)
Repeal the paragraph.
78 Subparagraph 126‑15(1)(f)(i)
Omit "de facto marriage breakdowns", substitute "breakdowns of relationships between spouses".
79 Paragraph 126‑25(1)(b)
Omit "marriage or de facto marriage", substitute "relationship between the spouses or former spouses".
80 Paragraph 126‑140(2B)(b)
Omit "or a corresponding foreign law".
81 Paragraph 126‑140(2B)(c)
Omit "de facto marriage breakdowns", substitute "breakdowns of relationships between * spouses".
82 Subparagraph 126‑140(2B)(e)(i)
Omit "de facto marriage breakdowns", substitute "breakdowns of relationships between spouses".
83 Paragraph 126‑140(2C)(b)
Omit "marriage or de facto marriage", substitute "relationship between the spouses or former spouses".
84 Subsections 149‑30(3) and 149‑60(4) (table item 1)
Omit "marriage break‑downs", substitute "marriage or relationship breakdowns".
85 Subsection 152‑45(2) (heading)
Repeal the heading, substitute:
Marriage or relationship breakdowns
86 Subsection 152‑45(2) (note 2)
After "marriage", insert "or relationship".
87 Section 152‑100
After "marriage", insert "or relationship".
88 Subsection 152‑115(2) (heading)
Repeal the heading, substitute:
Marriage or relationship breakdowns
89 Subsection 152‑115(2) (note)
After "marriage", insert "or relationship".
90 After Subdivision 960‑H of Division 960
Insert:
Subdivision 960‑J -- Family relationships
960‑250 What this Subdivision is about
This Subdivision has 2 principles for defining family relationships.
The first principle is to treat an unmarried couple (whether of the same sex or different sexes) in the same way as a married couple if:
(a) their relationship is registered under particular State or Territory laws; or
(b) they live together on a genuine domestic basis.
The second principle is to treat anyone who is defined to be an individual's child in the same way as the individual's natural child would be treated.
Both principles extend to tracing other family relationships, including beyond couples and children and their parents.
Table of sections
Operative provisions
960‑252 Object of this Subdivision
960‑255 Family relationships
960‑252 Object of this Subdivision
(1) The first object of this Subdivision is to ensure that the same consequences flow under this Act and the other Acts to which this Subdivision applies from the relationship between 2 people who are an unmarried couple (whether of the same sex or different sexes) as from a marriage, if:
(a) the relationship is registered under a * State law or * Territory law (as mentioned in paragraph (a) of the definition of spouse in subsection 995‑1(1)); or
(b) they live together on a genuine domestic basis.
(2) The second object of this Subdivision is to ensure that under this Act and the other Acts to which this Subdivision applies, anyone who is defined to be an individual's * child is treated in the same way as if he or she were the individual's natural child.
Relationships between couples
(1) If one individual is the * spouse of another individual because of the definition of spouse in subsection 995‑1(1), relationships traced to, from or through the individual, and family groups of which either individual is a member, are to be determined in the same way as if the individual were legally married to the other individual.
Example: George and Angelika are not legally married but live together on a genuine domestic basis in a relationship as a couple. This Act treats them as part of each other's family.
Relationships involving children
(2) If one individual is the * child of another individual because of the definition of child in subsection 995‑1(1), relationships traced to, from or through the individual, and family groups of which either individual is a member, are to be determined in the same way as if the individual were the natural child of the other individual.
Example: Clare's stepfather Frank has a sister Angela. This Act applies as if Angela were Clare's aunt because Clare is defined to be Frank's child. That is, Clare's relationship to Angela is determined on the basis that Clare is Frank's natural child.
Application
(3) Subsections (1) and (2) apply for the purposes of this Act. They also apply for the purposes of a provision of another Act if one or more of the following applies for the purposes of that provision (or would apply if it were used in the provision):
(a) the definition of child in subsection 995‑1(1);
(b) the definition of parent in subsection 995‑1(1);
(c) the definition of relative in subsection 995‑1(1);
(d) the definition of spouse in subsection 995‑1(1).
91 Subsection 995‑1(1) (definition of child )
Repeal the definition, substitute:
"child" : without limiting who is a child of an individual, each of the following is the child of an individual:
(a) the individual's * adopted child, stepchild or exnuptial child;
(b) a child of the individual's * spouse;
(c) someone who is a child of the individual within the meaning of the Family Law Act 1975 .
92 Subsection 995‑1(1)
Insert:
"parent" : an individual is the parent of anyone who is the individual's * child.
93 Subsection 995‑1(1) (paragraph (b) of the definition of relative )
Omit "parent", substitute " * parent".
94 Subsection 995‑1(1) (at the end of the definition of relative )
Add:
Note: Section 960‑255 may be relevant to determining relationships for the purposes of paragraph (b) of the definition of relative .
95 Subsection 995‑1(1) (definition of spouse )
Repeal the definition, substitute:
"spouse" of an individual includes:
(a) another individual (whether of the same sex or a different sex) with whom the individual is in a relationship that is registered under a * State law or * Territory law prescribed for the purposes of section 22B of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; and
(b) another individual who, although not legally married to the individual, lives with the individual on a genuine domestic basis in a relationship as a couple.
96 Application of amendments of the Income Tax Assessment Act 1997
The amendments of the Income Tax Assessment Act 1997 made by this Schedule apply:
(a) in relation to the 2009‑2010 income year and later income years; and
(b) to the extent to which the amendments affect the Fringe Benefits Tax Assessment Act 1986 --in relation to the FBT year starting on 1 April 2009 and later FBT years.
Part 2 -- Amendment of market regulation laws
Financial Sector (Shareholdings) Act 1998
97 Clause 2 of Schedule 1
Before "In Part 2", insert "(1)".
98 Clause 2 of Schedule 1
Insert:
"child" : without limiting who is a child of a person for the purposes of this Act, someone is the child of a person if he or she is a child of the person within the meaning of the Family Law Act 1975 .
99 Clause 2 of Schedule 1
Insert:
"parent" : without limiting who is a parent of a person for the purposes of this Act, someone is the parent of a person if the person is his or her child because of the definition of child in this clause.
100 Clause 2 of Schedule 1 (paragraph (b) of the definition of relative )
Repeal the paragraph, substitute:
(b) the de facto partner of the person within the meaning of the Acts Interpretation Act 1901 ; or
101 Clause 2 of Schedule 1 (paragraph (d) of the definition of relative )
Omit "son, daughter", substitute "child".
102 Clause 2 of Schedule 1 (at the end of the definition of relative )
Add:
Note: See also subclause (2).
103 At the end of clause 2 of Schedule 1
Add:
(2) For the purposes of paragraphs (c), (d) and (e) of the definition of relative in subclause (1), if one person is the child of another person because of the definition of child in that subclause, relationships traced to or through the person are to be determined on the basis that the person is the child of the other person.
104 Transitional provisions
Unacceptable ownership situation
(1) For the purposes of section 12 of the Financial Sector (Shareholdings) Act 1998 , if:
(a) apart from this subitem, an unacceptable ownership situation would exist in relation to a financial sector company on the commencement day; and
(b) the situation would exist only because of the amendments of that Act made by this Part;
then, the situation is, during the period of 6 months starting on the commencement day, taken not to exist for so long as it would otherwise have existed.
Practical control of a financial sector company
(2) If:
(a) the Treasurer is satisfied, for the purposes of subparagraph 23(1)(a)(ii) of the Financial Sector (Shareholdings) Act 1998 , that a person was in a position to exercise control over a financial sector company on the commencement day; and
(b) the person was in that position on that day only because of the amendments of that Act made by this Part;
then, the Treasurer may not make a declaration under section 23 of that Act in relation to that person and that company during the period of 6 months starting on the commencement day.
Record‑keeping
(3) If:
(a) apart from this subitem, a person would be required by regulations made for the purposes of section 26 of the Financial Sector (Shareholdings) Act 1998 to do something on the commencement day in relation to an ownership matter; and
(b) the person would not be required to do that thing if the amendments of that Act made by this Part had not been made;
then, the person is, during the period of 6 months starting on the commencement day, taken not to be required to do that thing for so long as the person would otherwise have been required to do that thing.
Commencement day
(4) In this item:
commencement day means the day on which the amendments of the Financial Sector (Shareholdings) Act 1998 made by this Part commence.
Foreign Acquisitions and Takeovers Act 1975
105 Subsection 5(1)
Insert:
"child" has the meaning given by subsection 6(2).
106 Subsection 5(1)
Insert:
"parent" has the meaning given by subsection 6(2).
107 Section 6
Before "For the purposes", insert "(1)".
108 Paragraph 6(a)
After "spouse", insert "or de facto partner (within the meaning of the Acts Interpretation Act 1901 ),".
109 Paragraph 6(a)
Omit "son, daughter", substitute "child".
110 At the end of section 6
Add:
(2) In this Act:
"child" : without limiting who is a child of a person for the purposes of this Act, someone is the child of a person if he or she is a child of the person within the meaning of the Family Law Act 1975 .
"parent" : without limiting who is a parent of a person for the purposes of this Act, someone is the parent of a person if the person is his or her child because of the definition of child in this section.
(3) For the purposes of paragraph (1)(a), if one person is the child of another person because of the definition of child in this section, relationships traced to or through that person are to be determined on the basis that the person is the child of the other person.
111 Transitional provisions
(1) If:
(a) apart from this subitem, a person would be an associate of another person for the purposes of paragraph 9(1)(a) or (b) or paragraph 9A(1)(a) or (b) of the Foreign Acquisitions and Takeovers Act 1975 on the commencement day; and
(b) the persons would be associates only because of the amendments of that Act made by this Part;
then, during the period of 6 months starting on the commencement day, the provision does not apply to them as associates of each other for so long as the persons would otherwise have been associates of each other.
(2) If:
(a) apart from this subitem, a person would be an associate of another person on the commencement day; and
(b) the persons would be associates only because of the amendments of the Foreign Acquisitions and Takeovers Act 1975 made by this Part;
then, the Treasurer may not make an order under Part II of that Act in relation to them as associates of each other during the period of 6 months starting on the commencement day.
(3) In this item:
commencement day means the day on which the amendments of the Foreign Acquisitions and Takeovers Act 1975 made by this Part commence.
Insurance Acquisitions and Takeovers Act 1991
112 Section 4
Before "In this Act", insert "(1)".
113 Section 4
Insert:
"child" : without limiting who is a child of a person for the purposes of this Act, someone is the child of a person if he or she is a child of the person within the meaning of the Family Law Act 1975 .
114 Section 4
Insert:
"parent" : without limiting who is a parent of a person for the purposes of this Act, someone is the parent of a person if the person is his or her child because of the definition of child in this section.
115 Section 4 (paragraph (b) of the definition of relative )
Repeal the paragraph, substitute:
(b) the person's de facto partner within the meaning of the Acts Interpretation Act 1901 ; or
116 Section 4 (paragraph (d) of the definition of relative )
Omit "son, daughter", substitute "child".
117 Section 4 (at the end of the definition of relative )
Add:
Note: See also subsection (2).
118 At the end of section 4
Add:
(2) For the purposes of paragraphs (c), (d) and (e) of the definition of relative in subsection (1), if one person is the child of another person because of the definition of child in that subsection, relationships traced to or through the person are to be determined on the basis that the person is the child of the other person.
119 Transitional provision
If:
(a) apart from this item, a person would be an associate of another person for the purposes of a provision of the Insurance Acquisitions and Takeovers Act 1991 on the day on which the amendments made by this Part commence; and
(b) the persons would be associates only because of those amendments;
then, during the period of 6 months starting on that day, the provision does not apply to them as associates of each other for so long as the persons would otherwise have been associates of each other.
120 Paragraph 204(1)(b)
After "spouse", insert "or de facto partner".
121 Paragraph 211(1)(c)
Omit "father, mother", substitute "de facto partner, parent".
122 After subsection 211(1)
Insert:
(1A) For the purposes of paragraph (1)(c), if one person is the child of another person because of the definition of child in this Act, relationships traced to or through the person are to be determined on the basis that the person is the child of the other person.
123 Paragraph 212(1)(c)
Omit "father, mother", substitute "de facto partner, parent".
124 After subsection 212(1)
Insert:
(1A) For the purposes of paragraph (1)(c), if one person is the child of another person because of the definition of child in this Act, relationships traced to or through the person are to be determined on the basis that the person is the child of the other person.
125 Schedule
Insert:
"child" : without limiting who is a child of a person for the purposes of this Act, someone is the child of a person if he or she is a child of the person within the meaning of the Family Law Act 1975 .
126 Schedule
Insert:
de facto partner of a person has the meaning given by the Acts Interpretation Act 1901 .
127 Schedule
Insert:
"parent" : without limiting who is a parent of a person for the purposes of this Act, someone is the parent of a person if the person is his or her child because of the definition of child in this section.
128 Schedule (definition of spouse )
Repeal the definition.
129 Transitional provision
The amendments of sections 211 and 212 of the Life Insurance Act 1995 made by this Part apply in relation to a person who dies on or after the commencement of those amendments.
Part 3 -- Amendment of the Corporations Act 2001
130 Section 9
Insert:
"child" : without limiting who is a child of a person for the purposes of this Act, someone is the child of a person if he or she is a child of the person within the meaning of the Family Law Act 1975 .
131 Section 9 (paragraph (a) of the definition of close associate )
Omit "or de facto spouse".
132 Section 9 (paragraph (b) of the definition of close associate )
Omit ", or of a de facto spouse,".
133 Section 9 (definition of de facto spouse )
Repeal the definition.
134 Section 9 (paragraph (a) of the definition of immediate family member )
Omit "or de facto spouse".
135 Section 9
Insert:
"parent" : without limiting who is a parent of a person for the purposes of this Act, someone is the parent of a person if the person is his or her child because of the definition of child in this section.
136 Section 9 (paragraph (b) of the definition of related entity )
Omit ", or de facto spouse,".
137 Section 9 (paragraph (c) of the definition of related entity )
Omit ", or of a de facto spouse,".
138 Section 9 (paragraph (e) of the definition of related entity )
Omit ", or de facto spouse,".
139 Section 9 (paragraph (f) of the definition of related entity )
Omit ", or of a de facto spouse,".
140 Section 9 (paragraph (i) of the definition of related entity )
Omit ", or de facto spouse,".
141 Section 9 (paragraph (j) of the definition of related entity )
Omit ", or of a de facto spouse,".
142 Section 9 (definition of relative )
Omit "son, daughter", substitute "child".
143 Section 9
Insert:
"spouse" of a person includes a de facto partner of the person within the meaning of the Acts Interpretation Act 1901 .
144 After section 9
Insert:
9AA Certain family relationships
For the purposes of this Act, relationships (including the relationship of being family) are taken to include:
(a) relationships between de facto partners (within the meaning of the Acts Interpretation Act 1901 ); and
(b) relationships of child and parent that arise:
(i) if someone is an exnuptial or adoptive child of a person; or
(ii) if someone is the child of a person because of the definition of child in this Act; and
(c) relationships traced through relationships referred to in paragraphs (a) and (b).
145 Paragraph 228(2)(d)
Omit "and de facto spouses".
146 Subparagraph 440J(1)(a)(ii)
Omit ", de facto spouse".
147 Paragraph 440J(1)(b)
Omit ", de facto spouse".
148 Subsection 556(2) (definition of spouse )
Repeal the definition.
149 Paragraph 601JA(2)(f)
Omit "or de facto spouse".
150 Paragraph 601JB(2)(e)
Omit "or de facto spouse".