Queensland Consolidated Acts

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LAND TAX ACT 1915 - SECT 3BA

3BA Meaning of spouse

(1) A person's spouse is the person's--

(a) husband or wife; or
(b) de facto partner.

(2) However, for subsection (1)(b), a person is a de facto partner of another person only if they are living together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954, section 32DA, and, for at least 2 years, have so lived together as a couple.

(3) This section applies despite the Acts Interpretation Act 1954, section 32DA(6).



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