Estate and Gift Duties Amendment Act 2005
2005 amendments to the Estate and Gift Duties Act extend exemptions from gift duty to civil unions and de facto relationships.
The amendments to this Act are in two parts. Part 1 gives recognition to civil unions and came into force on 26 April 2005. Part 2 gives recognition to de facto relationships, but does not take effect until 1 April 2007.
Most of the amendments extend exemptions from gift duty: first to civil union partners and secondly, to de facto partners.
Amendments in sections 2, 65 and 68D to replace "marriage" with "marriage or civil union" came into force on 26 April 2005, while those to include de facto relationships take effect from 1 April 2007.
In sections 72, 74, 75 and 75A new references to "civil union partner", where relevant, came into force on 26 April 2005, with the added reference to "de facto partner" taking effect from 1 April 2007.
A new definition "child of the civil union" has been inserted in section 75A to give it the same meaning as in section 2 of the Property (Relationships) Act 1976.