Senate debates

Tuesday, 28 March 2006

TAX LAWS AMENDMENT (2006 MEASURES; No. 1) Bill 2006

In Committee

9:42 pm

Photo of Andrew MurrayAndrew Murray (WA, Australian Democrats) Share this | Hansard source

The Democrats have only one amendment, which is on sheet 4778a, which has been circulated, and I now move our amendment (1):

(1)    Schedule 1, item 2, page 18 (after line 5), omit “*spouse”, insert “spouse, being a person who is living with another person on a bona fide domestic basis although not legally married to that other person, including a same sex partner,”.

We think we have stumbled on an oversight in the design of this schedule. I refer the minister to the definition in the bill of who is considered to be a temporary resident. The third item says that you are not a temporary resident, and therefore you will not get that tax benefit, if you are married to an Australian resident. Our concern is that there are an awful lot of people who are not married, who are just shacked up and have a de facto relationship, which, as you know, in tax law is the equivalent of being married. So we think that if you do not cover off that particular possibility there will be temporary residents getting this tax benefit who are not entitled to it or who should not be entitled to it because they are in de facto arrangements with Australian permanent residents or citizens. So the purpose of the amendment is to try to correct an error that we have identified. I will be interested to see whether you think we have stumbled across a hole or whether you think there is a reasonable defence.

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