STATUTES AMENDMENT (DOMESTIC PARTNERS) ACT 2006 (NO 43 OF 2006) - SECT 144
STATUTES AMENDMENT (DOMESTIC PARTNERS) ACT 2006 (NO 43 OF 2006) - SECT 144
144—Amendment of section 5—Exemption or partial exemption of
certain land from land tax
(1)
Section 5(13)—before the definition of "close relative insert:
"close personal relationship" means the relationship between 2 adult
persons (whether or not related by family and irrespective of their gender)
who live together as a couple on a genuine domestic basis, but does not
include—
(a) the
relationship between a legally married couple; or
(b) a
relationship where 1 of the persons provides the other with domestic support
or personal care (or both) for fee or reward, or on behalf of some other
person or an organisation of whatever kind;
Note—
Two persons may live together as a couple on a genuine domestic basis whether
or not a sexual relationship exists, or has ever existed, between them.
(2) Section 5(13),
definition of "close relative",
(a)—after "spouses" insert:
(3)
Section 5(13)—after the definition of "close relative insert:
"domestic partner"—a person is the domestic partner of a person if he or
she lives with the person in a close personal relationship;
(4) Section 5(13),
definition of "relative", (a)—after
"spouses" insert:
(5) Section 5(13),
definition of "relative"—after
"spouse" wherever occurring insert in each case:
(6) Section 5(13),
definition of "spouse"—delete the definition and substitute:
"spouse"—a person is the spouse of another if they are legally married.