Tax Administration Amendment Act 2005

2005 amendment act recognises civil unions/de facto relationships between a man and woman and removes the limitation on the recognition of de facto relationships.

The amendments to this Act are in two parts. Part 1 came into force on 26 April 2005, and Part 2 takes effect from 1 April 2007.

Most changes are to provisions that support the administration of the family assistance provisions in subpart KD of the Income Tax Act 2004. Consequently, the Part 1 amendments recognise civil unions and de facto relationships between a man and a woman, with the Part 2 amendments removing the limitation on the recognition of de facto relationships.

However, because the provisions in section 173M for transfer of excess tax already allowed transfers between people in a de facto relationship, the Part 1 amendment extends that only to civil unions.