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Tax and same sex couples: Still waiting for a fair go


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.

Author profile

Prof Miranda Stewart CTA
Miranda is a leading international expert on tax law and policy, and Director of the Tax and Transfer Policy Institute at Crawford School, Australian National University (ANU) in Canberra. Professor Stewart has more than 20 years experience working at the leading edge of policy research, design and development. She joined ANU from the University of Melbourne, where she was a Director of Tax Studies for many years. She has previously worked at New York University School of Law in the United States, in major Australian law firms advising business on tax law, and at the ATO advising on business tax law and policy, and has consulted for government on various tax and transfer policy issues. - Current at 30 June 2015
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