Marriage – Tax Facts

Starting from 1st July 2009, individuals who are in same-sex relationships are granted equal treatment to heterosexual couples in terms of tax.

The Australian Taxation Office has specified certain tax benefits that are now available to same-sex couples such as

  • Medicare levy reduction or exemption
  • Medicare levy surcharge
  • Dependent (invalid or carer) tax offset
  • Senior and Pensioner tax offset
  • Spouse super contributions tax offset
  • Main residence exemption for capital gains tax


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