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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:

or domestic partners

        (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:

or domestic partners

        (5)         Section 5(13), definition of "relative"—after "spouse" wherever occurring insert in each case:

or domestic partner

        (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.