Published on 01 Apr 08
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Same sex couples are still discriminated against in Federal tax and superannuation laws, in spite of law reforms in all states and territories that treat same sex couples equally with opposite sex de facto couples. This article explains the discrimination and discusses the impact for dependant tax offsets, capital gains, tax, business transactions, family discretionary trusts and superannuation. Case studies illustrate the problem and some planning solutions.
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