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This is a Bill, not an Act. For current law, see the Acts databases.


SAME-SEX RELATIONSHIPS (EQUAL TREATMENT IN COMMONWEALTH LAWS-SUPERANNUATION) BILL 2008

2008
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Same-Sex Relationships (Equal
Treatment in Commonwealth Laws--
Superannuation) Bill 2008
No. , 2008
(Attorney-General)
A Bill for an Act to amend the law in relation to
superannuation, and for related purposes
i Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill
2008 No. , 2008
Contents
1
Short title ............................................................................................ 1
2
Commencement .................................................................................. 1
3
Schedule(s) ......................................................................................... 2
Schedule 1--Finance and Deregulation ame ndments
3
Parliamentary Contributory Superannuation Act 1948
3
Superannuation Act 1922
6
Superannuation Act 1976
6
Schedule 2--Attorney-General's amendments
12
Federal Magistrates Act 1999
12
Judges' Pensions Act 1968
14
Law Officers Act 1964
16
Schedule 3--Defence amendments
18
Defence Force Retirement and Death Benefits Act 1973
18
Defence Forces Retirement Benefits Act 1948
21
Schedule 4--Treasury amendments
26
Part 1--Superannuation law
26
Retirement Savings Accounts Act 1997
26
Small Superannuation Accounts Act 1995
26
Superannuation (Government Co-contribution for Low Income
Earners) Act 2003
27
Superannuation Industry (Supervision) Act 1993
27
Part 2--Taxation law
29
Income Tax (Transitional Provisions) Act 1997
29
Schedule 5--Prime Minister and Cabinet amendments
31
Governor-General Act 1974
31
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill 2008
No. , 2008 1
A Bill for an Act to amend the law in relation to
1
superannuation, and for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act may be cited as the Same-Sex Relationships (Equal
5
Treatment in Commonwealth Laws--Superannuation) Act 2008.
6
2 Commence ment
7
(1) Each provision of this Act specified in column 1 of the table
8
commences, or is taken to have commenced, in accordance with
9
column 2 of the table. Any other statement in column 2 has effect
10
according to its terms.
11
12
2 Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation)
Bill 2008 No. , 2008
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day on which this Act receives the
Royal Assent.
2. Schedule 1
A single day to be fixed by Proclamation.
However, if any of the provision(s) do not
commence with in the period of 6 months
beginning on the day on which this Act
receives the Royal Assent, they commence
on the first day after the end of that period.
3. Schedules 2
and 3
At the same time as the provision(s) covered
by table item 2.
4. Schedule 4
1 Ju ly 2008.
1 Ju ly 2008
5. Schedule 5
At the same time as the provision(s) covered
by table item 2.
Note:
This table relates only to the provisions of this Act as originally
1
passed by both Houses of the Parliament and assented to. It will not be
2
expanded to deal with provisions inserted in this Act after assent.
3
(2) Column 3 of the table contains additional information that is not
4
part of this Act. Information in this column may be added to or
5
edited in any published version of this Act.
6
3 Schedule(s)
7
Each Act that is specified in a Schedule to this Act is amended or
8
repealed as set out in the applicable items in the Schedule
9
concerned, and any other item in a Schedule to this Act has effect
10
according to its terms.
11
12
Finance and Deregulation amend ments Schedule 1
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill 2008
No. , 2008 3
1
Schedule 1
--
Finance and Deregulation
2
amendments
3
4
Parliamentary Contributory Superannuation Act 1948
5
1 Subsection 4(1)
6
Insert:
7
couple relationship has the meaning given by section 4B.
8
2 Subsection 4(1) (definition of former spouse)
9
Omit "marital relationship", substitute "couple relationship".
10
3 Subsection 4(1)
11
Insert:
12
partner: a person is the partner of another person if the two
13
persons have a relationship as a couple (whether the persons are
14
the same sex or different sexes).
15
4 Subsection 4(1)
16
Insert:
17
spouse has a meaning affected by section 4C.
18
5 At the end of section 4
19
Add:
20
(7) A child cannot be the product of the relationship between two
21
persons (whether the persons are the same sex or different sexes)
22
for the purposes of this Act unless the child is the biologica l child
23
of at least one of the persons or is born to a woman in the
24
relationship.
25
6 Subsection 4B(1)
26
Omit "marital relationship", substitute "couple relationship".
27
Note:
The heading to section 4B is replaced by the heading "Couple relationship".
28
7 Subsection 4B(1)
29
Schedule 1 Finance and Deregulation amend ments
4 Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation)
Bill 2008 No. , 2008
Omit "husband or wife", substitute "partner".
1
8 Subsection 4B(2)
2
Omit "husband or wife" (wherever occurring), substitute "partner".
3
9 Subsection 4B(3)
4
Omit "marital relationship", substitute "couple relationship".
5
10 After paragraph 4B(4)(b)
6
Insert:
7
(ba) the persons' relationship was registered under a law of a
8
State or Territory prescribed for the purposes of paragraph
9
4AB(4)(ba) of the Judges' Pensions Act 1968, as a kind of
10
relationship prescribed for the purposes of that paragraph;
11
11 At the end of paragraph 4B(4)(c)
12
Add:
13
; or (iii) the product of the relationship between the persons;
14
Note:
Subsection 4(7) is relevant to working out if a child is the
15
product of the relationship for the purposes of
16
subparagraph (c)(iii).
17
12 Subsections 4C(2) and (3)
18
Omit "marital relationship" (wherever occurring), substitute "couple
19
relationship".
20
13 Paragraph 19AA(2)(d)
21
Repeal the paragraph, substitute:
22
(d) was not or is not survived by a person with whom the
23
deceased person had had a couple relationship and who is:
24
(i) the natural or adoptive parent of that child; or
25
(ii) the parent of that child because the child was the
26
product of the relationship between the person and the
27
deceased person;
28
14 At the end of subsection 19AA(2)
29
Add:
30
Note:
Subsection 4(7) is relevant to working out if a child is the product of
31
the relationship for the purposes of subparagraph (2)(d)(ii).
32
Finance and Deregulation amend ments Schedule 1
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill 2008
No. , 2008 5
15 Paragraph 19AA(2B)(a)
1
Repeal the paragraph, substitute:
2
(a) the child:
3
(i) was born while the deceased person was having a
4
couple relationship with another person; or
5
(ii) was adopted by the deceased person or the deceased
6
person with that other person during the duration of that
7
relationship; or
8
(iii) was the product of that relationship; and
9
16 At the end of paragraph 19AA(2B)(a)
10
Add:
11
Note:
Subsection 4(7) is relevant to working out if a child is the
12
product of the relationship for the purposes of
13
subparagraph (a)(iii).
14
17 Subsection 19AA(5) (definition of child)
15
Repeal the definition, substitute:
16
child, in relation to a person, means a child of the person,
17
including:
18
(a) an adopted child or an ex-nuptial child of the person; and
19
(b) if, at any time, the person had a partner (whether the persons
20
are the same sex or different sexes)--a child who is the
21
product of the person's relationship with that partner.
22
Note:
Subsection 4(7) is relevant to working out if a child is the product of
23
the relationship for the purposes of paragraph (b).
24
18 Application of amendments of the Parliamentary
25
Contributory Superannuation Act 1948
26
The amendments of the Parliamentary Contributory Superannuation
27
Act 1948 made by this Schedule apply in relation to a benefit payable
28
under that Act in respect of a person who dies on or after the
29
commencement of this Schedule if the deceased person:
30
(a) was entitled to a parliamentary allowance at the time of his or
31
her death; or
32
(b) was entitled to a retiring allowance (whether or not the
33
retiring allowance was immediately payable) at the time of
34
his or her death.
35
Schedule 1 Finance and Deregulation amend ments
6 Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation)
Bill 2008 No. , 2008
Superannuation Act 1922
1
19 After subsection 48AB(4)
2
Insert:
3
(4A) If a pensioner or contributor died before the day on which
4
Schedule 1 to the Same-Sex Relationships (Equal Treatment in
5
Commonwealth Laws--Superannuation) Act 2008 commenced:
6
(a) the amendments of the Superannuation Act 1976 made by
7
that Schedule do not apply in relation to any pension that,
8
apart from this subsection, may be granted under this section
9
in respect of the deceased pensioner or contributor; and
10
(b) the Superannuation Act 1976 as in force immediately before
11
the commencement of Schedule 1 continues to apply in
12
relation to any pension granted or that may be granted under
13
this section in respect of the deceased pensioner or
14
contributor.
15
20 At the end of section 48ABA
16
Add:
17
(9) For the purposes of applying the definitions of eligible child and
18
spouse in subsection (1) in relation to a deceased pensioner who
19
died before the day on which Schedule 1 to the Same-Sex
20
Relationships (Equal Treatment in Commonwealth Laws--
21
Superannuation) Act 2008 commenced:
22
(a) the amendments of the Superannuation Act 1976 made by
23
that Schedule do not apply; and
24
(b) the Superannuation Act 1976 as in force immediately before
25
the commencement of Schedule 1 continues to apply.
26
Superannuation Act 1976
27
21 Subsection 3(1) (definition of child)
28
Repeal the definition, substitute:
29
child, in relation to a person who has died, means:
30
(a) a child of the person, including:
31
(i) an adopted child, an ex-nuptial child, a foster child, a
32
step-child or a ward, of the person; and
33
Finance and Deregulation amend ments Schedule 1
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill 2008
No. , 2008 7
(ii) if, at any time, the person had a partner (whether the
1
persons are the same sex or different sexes)--a child
2
who is the product of the person's relationship with that
3
partner; or
4
(b) a child of a spouse of the person, including:
5
(i) an adopted child, an ex-nuptial child, a foster child, a
6
step-child or a ward, of the spouse; and
7
(ii) if, at any time, the spouse had a partner (whether the
8
persons are the same sex or different sexes)--a child
9
who is the product of the spouse's relationship with that
10
partner.
11
Note:
Subsection (10) is relevant to working out if a child is the product of
12
the relationship for the purposes of subparagraphs (a)(ii) and (b)(ii).
13
22 Subsection 3(1)
14
Insert:
15
couple relationship has the meaning given by section 8A.
16
23 Subsection 3(1) (definition of late short-term marital
17
relationship)
18
Repeal the definition (including the note), substitute:
19
late short-term couple relationship, in relation to a deceased
20
retirement pensioner, means a couple relationship between the
21
pensioner and his or her spouse that began:
22
(a) less than 3 years before the pensioner's death; and
23
(b) after the pensioner became a retirement pensioner and had
24
reached the age of 60 years.
25
24 Subsection 3(1)
26
Insert:
27
partner: a person is the partner of another person if the two
28
persons have a relationship as a couple (whether the persons are
29
the same sex or different sexes).
30
25 Subsection 3(1)
31
Insert:
32
spouse has a meaning affected by section 8B.
33
Schedule 1 Finance and Deregulation amend ments
8 Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation)
Bill 2008 No. , 2008
26 At the end of section 3
1
Add:
2
(10) A child cannot be the product of the relationship between two
3
persons (whether the persons are the same sex or different sexes)
4
for the purposes of this Act unless the child is the biological child
5
of at least one of the persons or is born to a woman in the
6
relationship.
7
27 Subsection 8A(1)
8
Omit "marital relationship", substitute "couple relationship".
9
Note:
The heading to section 8A is replaced by the heading "Couple relationship".
10
28 Subsection 8A(1)
11
Omit "husband or wife", substitute "partner".
12
29 Subsection 8A(2)
13
Omit "husband or wife" (wherever occurring), substitute "partner".
14
30 Subsection 8A(3)
15
Omit "marital relationship", substitute "couple relationship".
16
31 After paragraph 8A(4)(b)
17
Insert:
18
(ba) the persons' relationship was registered under a law of a
19
State or Territory prescribed for the purposes of paragraph
20
4AB(4)(ba) of the Judges' Pensions Act 1968, as a kind of
21
relationship prescribed for the purposes of that paragraph;
22
32 At the end of paragraph 8A(4)(c)
23
Add:
24
; or (iii) the product of the relationship between the persons;
25
Note:
Subsection 3(10) is relevant to working out if a child is the
26
product of the relationship for the purposes of
27
subparagraph (c)(iii).
28
33 Subsections 8B(2) and (3)
29
Omit "marital relationship" (wherever occurring), substitute "couple
30
relationship".
31
Finance and Deregulation amend ments Schedule 1
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill 2008
No. , 2008 9
34 Subsections 94(2A), 95(1B) and 96(2A)
1
Omit "marital relationship", substitute "couple relationship".
2
35 Subsection 96AB(2) (paragraph (a) of the definition of
3
relevant period)
4
Omit "marital relationship", substitute "couple relationship".
5
36 Paragraph 96BA(1)(a)
6
Omit "marital relationship", substitute "couple relationship".
7
37 Subsection 96BA(2) (paragraph (a) of the definition of
8
relevant period)
9
Omit "marital relationship", substitute "couple relationship".
10
38 Subsection 108A(1)
11
Omit "marital relationship", substitute "couple relationship".
12
Note:
The heading to section 108A is altered by omitting "marital relationship" and
13
substituting "couple relationship".
14
39 Subsection 108A(5) (subparagraph (a)(i) of the definition
15
of relevant period)
16
Omit "marital relationship", substitute "couple relationship".
17
40 Paragraph 109AB(2)(c)
18
Omit "marital relationship", substitute "couple relationship".
19
41 Paragraphs 109AB(3B)(b), (3C)(a) and (b), (5)(c), (5A)(b),
20
(5B)(a) and (b)
21
Omit "marital relationship", substitute "couple relationship".
22
42 Paragraphs 110(4)(c) and (d) and (5B)(a)
23
Omit "marital relationship", substitute "couple relationship".
24
43 Subparagraph 110(5B)(b)(i)
25
Omit "marital relationship", substitute "couple relationship".
26
44 After subparagraph 110(5B)(b)(i)
27
Insert:
28
Schedule 1 Finance and Deregulation amend ments
10 Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation)
Bill 2008 No. , 2008
(ia) was not the product of the couple relationship between
1
the spouse and pensioner referred to in paragraph (4)(d);
2
or
3
45 Subparagraphs 110(5B)(b)(ii) and (iii)
4
Omit "marital relationship", substitute "couple relationship".
5
46 At the end of subsection 110(5B)
6
Add:
7
Note:
Subsection 3(10) is relevant to working out if a child is the product of
8
the relationship for the purposes of subparagraph (5B)(b)(ia).
9
47 Paragraph 110(7)(c)
10
Omit "marital relationship", substitute "couple relationship".
11
48 Subparagraph 110(7A)(a)(ii)
12
Omit "marital relationship", substitute "couple relationship".
13
49 Subparagraph 110(7A)(b)(i)
14
Omit "marital relationship", substitute "couple relationship".
15
50 After subparagraph 110(7A)(b)(i)
16
Insert:
17
(ia) was the product of the relationship between the person
18
and the pensioner; or
19
51 Subparagraphs 110(7A)(b)(ii) and (iii)
20
Omit "marital relationship", substitute "couple relationship".
21
52 At the end of paragraph 110(7A)(b)
22
Add:
23
Note:
Subsection 3(10) is relevant to working out if a child is the
24
product of the relationship for the purposes of
25
subparagraph (b)(ia).
26
53 Paragraph 110(7B)(a)
27
Omit "marital relationship", substitute "couple relationship".
28
54 Paragraph 110(14)(d)
29
Finance and Deregulation amend ments Schedule 1
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill 2008
No. , 2008 11
Omit "an adopted child, an ex-nuptial child, a foster child, a step-child
1
or a ward", substitute "a child of a kind referred to in
2
subparagraph (b)(i) or (ii) of the definition of child in subsection 3(1)".
3
55 Subparagraph 136(2B)(ma)(ii)
4
Omit "marital relationship", substitute "couple relationship".
5
56 Subparagraph 136(2B)(ma)(iv)
6
Omit "short-term marital relationship", substitute "short-term couple
7
relationship".
8
57 Subparagraph 136(2B)(ma)(iv) (paragraph (a) of the
9
definition of relevant period)
10
Omit "marital relationship", substitute "couple relationship".
11
58 Application of amendments of the Superannuation Act
12
1976
13
The amendments of the Superannuation Act 1976 made by this
14
Schedule apply in relation to a benefit payable under that Act in respect
15
of a person who dies on or after the commencement of this Schedule, if,
16
at the time of his or her death, the deceased person was:
17
(a) an eligible employee (within the meaning of that Act); or
18
(b) a deferred benefit member (within the meaning of
19
Division 4A of Part V of that Act); or
20
(c) a retirement pensioner (within the meaning of that Act).
21
22
Schedule 2 Attorney-General's amend ments
12 Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation)
Bill 2008 No. , 2008
1
Schedule 2
--
Attorney-
General's amendments
2
3
Federal Magistrates Act 1999
4
1 Section 5
5
Before "In", insert "(1)".
6
2 Section 5
7
Insert:
8
couple relationship has the meaning given by subclause 9E(5) of
9
Schedule 1.
10
3 Section 5 (definition of marital relationship)
11
Repeal the definition.
12
4 Section 5
13
Insert:
14
partner: a person is the partner of another person if the two
15
persons have a relationship as a couple (whether the persons are
16
the same sex or different sexes).
17
5 At the end of section 5
18
Add:
19
(2) A child cannot be the product of the relationship between two
20
persons (whether the persons are the same sex or different sexes)
21
for the purposes of this Act unless the child is the biological child
22
of at least one of the persons or is born to a woman in the
23
relationship.
24
6 Subclauses 9E(2), (3) and (4) of Schedule 1
25
Omit "marital relationship" (wherever occurring), substitute "couple
26
relationship".
27
7 Subclause 9E(5) of Schedule 1
28
Omit "marital relationship", substitute "couple relationship".
29
Attorney-General's amend ments Schedule 2
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill 2008
No. , 2008 13
Note:
The heading to subclause 9E(5) of Schedule 1 is replaced by the heading "Meaning of
1
couple relationship".
2
8 Subclause 9E(5) of Schedule 1
3
Omit "husband or wife" (wherever occurring), substitute "partner".
4
9 Subclause 9E(6) of Schedule 1
5
Omit "marital relationship", substitute "couple relationship".
6
10 After paragraph 9E(7)(b) of Schedule 1
7
Insert:
8
(ba) the persons' relationship was registered under a law of a
9
State or Territory prescribed for the purposes of paragraph
10
4AB(4)(ba) of the Judges' Pensions Act 1968, as a kind of
11
relationship prescribed for the purposes of that paragraph;
12
11 At the end of paragraph 9E(7)(c) of Schedule 1
13
Add:
14
; or (iii) the product of the relationship between the persons;
15
Note:
Subsection 5(2) is relevant to working out if a child is the
16
product of the relationship for the purposes of subparagraph (iii).
17
12 After subclause 9F(1) of Schedule 1
18
Insert:
19
(1A) If, at any time, a Federal Magistrate, or a retired Federal
20
Magistrate, had a partner (whether the Magistrate and the partner
21
are the same sex or different sexes), then, for the purposes of
22
subparagraph (1)(b)(i), a child of the Magistrate includes a child
23
who is the product of the relationship between the Magistrate and
24
that partner.
25
Note:
Subsection 5(2) is relevant to working out if a child is the product of
26
the relationship for the purposes of subsection (1A).
27
13 Application of amendments of the Federal Magistrates Act
28
1999
29
Schedule 2 Attorney-General's amend ments
14 Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation)
Bill 2008 No. , 2008
The amendments of the Federal Magistrates Act 1999 made by this
1
Schedule apply in relation to any payment payable under clause 9D of
2
Schedule 1 to that Act in respect of a person who dies on or after the
3
commencement of this Schedule if, at the time of his or her death, the
4
deceased person:
5
(a) held office as a Federal Magistrate; or
6
(b) was a retired disabled Federal Magistrate.
7
Judges' Pensions Act 1968
8
14 Subsection 4(1)
9
Insert:
10
child of a couple relationship, in relation to a couple relationship,
11
means:
12
(a) a child born of the couple relationship; or
13
(b) a child adopted by the people in the couple relationship
14
during the period of the relationship; or
15
(c) a child who is the product of the couple relationship.
16
Note:
Subsection (4) is relevant to working out if a child is the product of
17
the relationship for the purposes of paragraph (c).
18
15 Subsection 4(1) (definition of child of a marital
19
relationship)
20
Repeal the definition.
21
16 Subsection 4(1)
22
Insert:
23
couple relationship has the meaning given by section 4AB.
24
17 Subsection 4(1)
25
Insert:
26
partner: a person is the partner of another person if the two
27
persons have a relationship as a couple (whether the persons are
28
the same sex or different sexes).
29
18 Subsection 4(1)
30
Insert:
31
Attorney-General's amend ments Schedule 2
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill 2008
No. , 2008 15
spouse has a meaning affected by section 4AC.
1
19 At the end of section 4
2
Add:
3
(4) A child cannot be the product of the relationship between two
4
persons (whether the persons are the same sex or different sexes)
5
for the purposes of this Act unless the child is the biological child
6
of at least one of the persons or is born to a woman in the
7
relationship.
8
20 Section 4AA
9
Before "For", insert "(1)".
10
21 At the end of section 4AA
11
Add:
12
(2) If, at any time, a deceased Judge had a partner (whether the
13
deceased Judge and the partner are the same sex or different sexes),
14
then, for the purposes of paragraph (1)(a), a child of the deceased
15
Judge includes a child who is the product of the relationship
16
between the deceased Judge and that partner.
17
Note:
Subsection 4(4) is relevant to working out if a child is the product of
18
the relationship for the purposes of subsection (2).
19
22 Subsection 4AB(1)
20
Omit "marital relationship", substitute "couple relationship".
21
Note:
The heading to section 4AB is replaced by the heading "Couple relationship".
22
23 Subsections 4AB(1) and (2)
23
Omit "husband or wife" (wherever occurring), substitute "partner".
24
24 Subsection 4AB(3)
25
Omit "marital relationship", substitute "couple relationship".
26
25 After paragraph 4AB(4)(b)
27
Insert:
28
(ba) the persons' relationship was registered under a prescribed
29
law of a State or Territory as a prescribed kind of
30
relationship;
31
Schedule 2 Attorney-General's amend ments
16 Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation)
Bill 2008 No. , 2008
26 At the end of paragraph 4AB(4)(c)
1
Add:
2
; or (iii) the product of the relationship between the persons;
3
Note:
Subsection 4(4) is relevant to working out if a child is the
4
product of the relationship for the purposes of subparagraph (iii).
5
27 Subsections 4AC(2) and (3)
6
Omit "marital relationship" (wherever occurring), substitute "couple
7
relationship".
8
28 Subsections 10(2), 11(3) and 12(3)
9
Omit "marital relationship" (wherever occurring), substitute "couple
10
relationship".
11
29 Paragraph 17A(aa)
12
Omit "4AA(b)", substitute "4AA(1)(b)".
13
30 Application of amendments of the
Judges' Pensions Act
14
1968
15
(1)
The amendments of the Judges' Pensions Act 1968 made by this
16
Schedule apply in relation to any pension payable under that Act in
17
respect of a person who dies on or after the commencement of this
18
Schedule if, at the time or his or her death, the deceased person was a
19
Judge or a retired Judge.
20
(2)
The amendments of the Judges' Pensions Act 1968 made by this
21
Schedule apply in relation to any pension payable under the Building
22
and Construction Industry Improvement Act 2005 in respect of a person
23
who dies on or after the commencement of this Schedule if, at the time
24
of his or her death, the deceased person was or had been the ABC
25
Commissioner.
26
Law Officers Act 1964
27
31 Subsection 16(1)
28
Omit "other than subsection 6(3) (including the provisions relating to
29
widows and children)", substitute "other than subsection 4(2) (including
30
the provisions relating to spouses and children)".
31
Attorney-General's amend ments Schedule 2
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill 2008
No. , 2008 17
32 Application of amendments of the Law Officers Act 1964
1
The amendments of the Law Officers Act 1964 made by this Schedule
2
apply in relation to any pension payable under section 16 of that Act
3
because of the application of the Judges' Pensions Act 1968 in respect
4
of a person who:
5
(a) was appointed as Solicitor-General before 1 January 1998;
6
and
7
(b) dies on or after the commencement of this Schedule.
8
9
Schedule 3 Defence amend ments
18 Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation)
Bill 2008 No. , 2008
1
Schedule 3
--
Defence amendments
2
3
Defence Force Retirement and Death Benefits Act 1973
4
1 Subsection 3(1) (subparagraph (a)(ii) of the definition of
5
child)
6
Omit "and", substitute "or".
7
2 Subsection 3(1) (after subparagraph (a)(ii) of the definition
8
of child)
9
Insert:
10
(iii) if, at any time, the member had a partner (whether the
11
persons are the same sex or different sexes)--is a child
12
who is the product of the member's relationship with
13
that partner; and
14
3 Subsection 3(1) (at the end of the definition of child)
15
Add:
16
; and (c) a person who:
17
(i) if, at any time, a spouse who survives the member had a
18
partner (whether the spouse and the partner are the same
19
sex or different sexes)--is a child who is the product of
20
the spouse's relationship with that partner; and
21
(ii) was wholly or substantially dependent upon the member
22
at the time of the member's death.
23
Note:
Subsection 3(6) is relevant to working out if a child is the product of
24
the relationship for the purposes of subparagraphs (a)(iii) and (c)(i).
25
4 Subsection 3(1)
26
Insert:
27
couple relationship has the meaning given by section 6A.
28
5 Subsection 3(1) (definition of eligible orphan)
29
After "pension", insert "or spouse pension".
30
6 Subsection 3(1)
31
Insert:
32
Defence amend ments Schedule 3
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill 2008
No. , 2008 19
partner: a person is the partner of another person if the two
1
persons have a relationship as a couple (whether the persons are
2
the same sex or different sexes).
3
7 Subsection 3(1) (definition of pension benefit)
4
After "widow's pension", insert ", spouse pension".
5
8 Subsection 3(1)
6
Insert:
7
spouse has a meaning affected by section 6B.
8
9 At the end of section 3
9
Add:
10
(6) A child cannot be the product of the relationship between two
11
persons (whether the persons are the same sex or different sexes)
12
for the purposes of this Act unless the child is the biological child
13
of at least one of the persons or is born to a woman in the
14
relationship.
15
10 Subsection 6A(1)
16
Omit "marital relationship", substitute "couple relationship".
17
Note:
The heading to section 6A is replaced by the heading "Couple relationship".
18
11 Subsection 6A(1)
19
Omit "husband or wife", substitute "partner".
20
12 Subsection 6A(2)
21
Omit "husband or wife" (wherever occurring), substitute "partner".
22
13 Subsection 6A(3)
23
Omit "marital relationship", substitute "couple relationship".
24
14 After paragraph 6A(4)(b)
25
Insert:
26
(ba) the persons' relationship was registered under a law of a
27
State or Territory prescribed for the purposes of paragraph
28
4AB(4)(ba) of the Judges' Pensions Act 1968, as a kind of
29
relationship prescribed for the purposes of that paragraph;
30
Schedule 3 Defence amend ments
20 Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation)
Bill 2008 No. , 2008
15 At the end of paragraph 6A(4)(c)
1
Add:
2
; or (iii) the product of the relationship between the persons;
3
Note:
Subsection 3(6) is relevant to working out if a child is the
4
product of the relationship for the purposes of subparagraph (iii).
5
16 Subsections 6B(2) and (3)
6
Omit "marital relationship" (wherever occurring), substitute "couple
7
relationship".
8
17 Paragraph 6BA(1)(b)
9
Omit "marital relationship", substitute "couple relationship".
10
Note:
The heading to section 6BA is altered by omitting "marriages" and substituting
11
"couple relationships".
12
18 Subsection 49D(1) (note)
13
After "widow's pension" (wherever occurring), insert "or spouse
14
pension".
15
19 Subsection 75(5)
16
Omit "widow's pension", substitute "spouse pension".
17
20 Paragraphs 98B(4)(ab), (ac) and (c)
18
Omit "widow", substitute "spouse".
19
21 Paragraphs 98D(1)(a), (b) and (c)
20
Omit "widow" (wherever occurring), substitute "spouse".
21
22 Paragraphs 98D(2)(a) and (b), (3)(b) and (4)(b)
22
Omit "widow", substitute "spouse".
23
23 Subparagraph 98J(3)(b)(ii)
24
Omit "widow's pension", substitute "spouse pension".
25
24 Application of amendments of the Defence Force
26
Retirement and Death Benefits Act 1973
27
Defence amend ments Schedule 3
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill 2008
No. , 2008 21
The amendments of the Defence Force Retirement and Death Benefits
1
Act 1973 made by this Schedule apply in relation to a benefit payable
2
under that Act in respect of a person who dies on or after the
3
commencement of this Schedule, if, at the time of his or her death, the
4
deceased person was:
5
(a) a contributing member (within the meaning of that Act); or
6
(b) a recipient member (within the meaning of that Act); or
7
(c) a person in respect of whom deferred benefits were
8
applicable under section 78 of that Act.
9
Defence Forces Retirement Benefits Act 1948
10
25 After section 64
11
Insert:
12
64AA Special grant of pension whe re spouse pension would be
13
payable
14
(1) If, at any time after the day on which Schedule 3 to the Same-Sex
15
Relationships (Equal Treatment in Commonwealth Laws--
16
Superannuation) Act 2008 commenced (the start day):
17
(a) a pension is not payable to a person under section 57 or 64 of
18
this Act; and
19
(b) a pension benefit:
20
(i) is not payable to the person under Division 1 of Part VI
21
of the Defence Force Retirement and Death Benefits Act
22
1973, as in force on the start day; but
23
(ii) would have been payable to the person under that
24
Division if a deceased pensioner had been, at the time of
25
his or her death, a recipient member under that Act;
26
the Authority may grant, from a specified date, a pension to the
27
person at a rate and on conditions that the Authority determines in
28
writing, having regard to any matters prescribed and any other
29
matters it considers relevant.
30
(2) The Authority must not grant a pension to the person unless the
31
Authority, having regard to any matters prescribed and any other
32
matters it considers relevant, is satisfied that:
33
(a) the person is in necessitous circumstances; or
34
(b) the grant of the pension is otherwise warranted.
35
Schedule 3 Defence amend ments
22 Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation)
Bill 2008 No. , 2008
(3) The specified date from which the pension is granted:
1
(a) must not be earlier than the start day; and
2
(b) unless the Authority is satisfied that special circumstances
3
exist that justify an earlier date being specified, must not be
4
earlier than the date the grant is made.
5
(4) The rate of the pension must not exceed the rate at which pension
6
would have been payable under this Act to the person from the
7
specified date had the person been, at the date of death of the
8
deceased pensioner, the widow of the deceased pensioner for the
9
purposes of this Act.
10
(5) If:
11
(a) a pension is paid to a person under section 57 of this Act as a
12
widow of a pensioner; and
13
(b) the Authority grants a pension under this section to another
14
person in respect of the pensioner;
15
then, for the purpose of calculating the rate of pension payable to
16
the other person under this section, this Act has effect as if the
17
reference in paragraph 57(1)(a) to five-eighths were a reference to
18
three-eighths.
19
(6) A determination made under subsection (1) is not a legislative
20
instrument.
21
(7) The grant of a pension to a person under this section does not
22
affect any other person's entitlement to a pension, or the rate of
23
that pension, under another section of this Act.
24
64AB Special grant of pension whe re child's pension would be
25
payable to eligible child
26
(1) If, at any time after the day on which Schedule 3 to the Same-Sex
27
Relationships (Equal Treatment in Commonwealth Laws--
28
Superannuation) Act 2008 commenced (the start day):
29
(a) a pension is not payable in respect of a person under
30
section 55, 57 or 64 of this Act; and
31
(b) a pension benefit:
32
(i) is not payable to the person under section 42 of the
33
Defence Force Retirement and Death Benefits Act 1973,
34
as in force on the start day; but
35
Defence amend ments Schedule 3
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill 2008
No. , 2008 23
(ii) would have been payable to the person under that
1
section if a deceased pensioner had been, at the time of
2
his or her death, a recipient member under that Act;
3
the Authority may grant, from a specified date, a pension to the
4
person at a rate and on conditions that the Authority determines in
5
writing, having regard to any matters prescribed and any other
6
matters it considers relevant.
7
(2) The specified date from which the pension is granted:
8
(a) must not be earlier than the start day; and
9
(b) unless the Authority is satisfied that special circumstances
10
exist that justify an earlier date being specified, must not be
11
earlier than the date the grant is made.
12
(3) The rate of the pension must not exceed the rate at which pension
13
would have been payable under this Act to the person from the
14
specified date had the person been, at the date of death of the
15
deceased pensioner and at all times after that:
16
(a) the child of the deceased pensioner for the purposes of this
17
Act; and
18
(b) an eligible child for the purposes of this Act.
19
(4) A determination made under subsection (1) is not a legislative
20
instrument.
21
(5) The grant of a pension to a person under this section does not
22
affect any other person's entitlement to a pension, or the rate of
23
that pension, under another section of this Act.
24
64AC Special grant of pension whe re child's pension would be
25
payable to eligible orphan
26
(1) If, at any time after the day on which Schedule 3 to the Same-Sex
27
Relationships (Equal Treatment in Commonwealth Laws--
28
Superannuation) Act 2008 commenced (the start day):
29
(a) a pension is not payable in respect of a person under
30
section 55, 57, 58 or 64 of this Act; and
31
(b) a pension benefit:
32
(i) is not payable to the person under section 43 of the
33
Defence Force Retirement and Death Benefits Act 1973,
34
as in force on the start day (the amended Act); but
35
Schedule 3 Defence amend ments
24 Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation)
Bill 2008 No. , 2008
(ii) would have been payable to the person under that
1
section if a deceased pensioner had been, at the time of
2
his or her death, a recipient member under that Act;
3
the Authority may grant, from a specified date, a pension to the
4
person at a rate and on conditions that the Authority determines in
5
writing, having regard to any matters prescribed and any other
6
matters it considers relevant.
7
(2) The specified date from which the pension is granted:
8
(a) must not be earlier than the start day; and
9
(b) unless the Authority is satisfied that special circumstances
10
exist that justify an earlier date being specified, must not be
11
earlier than the date the grant is made.
12
(3) The rate of the pension must not exceed the rate at which pension
13
would have been payable under this Act to the person from the
14
specified date:
15
(a) had the person been, at the date of death of the deceased
16
pensioner and at all times after that:
17
(i) the child of the deceased pensioner for the purposes of
18
this Act; and
19
(ii) an eligible child for the purposes of this Act; and
20
(b) had the person become entitled to a pension under subsection
21
55(2), 57(4) or 58(1) of this Act at the time when he or she
22
would have first become entitled, in the circumstances set out
23
in subsection (1), to pension benefit under section 43 of the
24
amended Act.
25
(4) A determination made under subsection (1) is not a legislative
26
instrument.
27
(5) The grant of a pension to a person under this section does not
28
affect any other person's entitlement to a pension, or the rate of
29
that pension, under another section of this Act.
30
26 Application of amendment of the Defence Forces
31
Retirement Benefits Act 1948
32
The amendment of the Defence Forces Retirement Benefits Act 1948
33
made by this Schedule applies in relation to a pension or benefit payable
34
under that Act in respect of a person who dies on or after the
35
commencement of this Schedule, if, at the time of his or her death, the
36
deceased person was:
37
Defence amend ments Schedule 3
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill 2008
No. , 2008 25
(a) receiving a pension under section 38, 39 or 41 of that Act; or
1
(b) receiving a benefit under subsection 51(1) of that Act.
2
3
Schedule 4 Treasury amendments
Part 1 Superannuation law
26 Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation)
Bill 2008 No. , 2008
1
Schedule 4
--
Treasury amendments
2
Part 1
--
Superannuation law
3
Retirement Savings Accounts Act 1997
4
1 Subsection 20(2)
5
Omit "as the husband or wife of the person", substitute "in a
6
relationship as a couple (whether the persons are the same sex or
7
different sexes)".
8
2 Subsection 20(3)
9
Repeal the subsection, substitute:
10
(3) Any child, in relation to a person, includes:
11
(a) a step-child, an ex-nuptial child or an adopted child of the
12
person; and
13
(b) if, at any time, the person was in a relationship as a couple
14
with another person (whether the persons are the same sex or
15
different sexes)--a child who is the product of the person's
16
relationship with that other person.
17
(3A) A child cannot be the product of a relationship between two
18
persons (whether the persons are the same sex or different sexes)
19
for the purposes of this Act unless the child is the biological child
20
of at least one of the persons or is born to a woman in the
21
relationship.
22
3 Application of amendments of the Retirement Savings
23
Accounts Act 1997
24
The amendments of the Retirement Savings Accounts Act 1997 made by
25
this Schedule apply to the 2008-2009 year of income and later years.
26
Small Superannuation Accounts Act 1995
27
4 Section 4
28
Insert:
29
Treasury amend ments Schedule 4
Superannuation law Part 1
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill 2008
No. , 2008 27
child, of a person, means a child of the person within the meaning
1
of the Superannuation Industry (Supervision) Act 1993.
2
5 Section 4 (definition of spouse)
3
Omit "as the husband or wife of the person", substitute "in a
4
relationship as a couple (whether the persons are the same sex or
5
different sexes)".
6
6 Application of amendments of the Small Superannuation
7
Accounts Act 1995
8
The amendments of the Small Superannuation Accounts Act 1995 made
9
by this Schedule apply to the 2008-2009 year of income and later years.
10
Superannuation (Government Co-contribution for Low
11
Income Earners) Act 2003
12
7 Subsection 54(3) (definition of spouse)
13
Omit "as the beneficiary's husband or wife", substitute "in a
14
relationship as a couple (whether the beneficiary and the person are the
15
same sex or different sexes)".
16
8 Application of amendments of the Superannuation
17
(Government Co-contribution for Low Income Earners)
18
Act 2003
19
The amendments of the Superannuation (Government Co-contribution
20
for Low Income Earners) Act 2003 made by this Schedule apply to the
21
2008-2009 income year and later income years.
22
Superannuation Industry (Supervision) Act 1993
23
9 Subsection 10(1) (definition of child)
24
Repeal the definition, substitute:
25
child, in relation to a person, includes:
26
(a) an adopted child, a step-child or an ex-nuptial child of the
27
person; and
28
(b) if, at any time, the person was in a relationship as a couple
29
with another person (whether the persons are the same sex or
30
Schedule 4 Treasury amendments
Part 1 Superannuation law
28 Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation)
Bill 2008 No. , 2008
different sexes)--a child who is the product of the person's
1
relationship with that other person.
2
Note:
Subsection (5) is relevant to working out if a child is the product of
3
the relationship for the purposes of paragraph (b).
4
10 Subsection 10(1) (definition of spouse)
5
Omit "as the husband or wife of the person", substitute "in a
6
relationship as a couple (whether the persons are the same sex or
7
different sexes)".
8
11 At the end of section 10
9
Add:
10
(5) A child cannot be the product of a relationship between two
11
persons (whether the persons are the same sex or different sexes)
12
for the purposes of this Act unless the child is the biological child
13
of at least one of the persons or is born to a woman in the
14
relationship.
15
12 Application of amendments of the Superannuation
16
Industry (Supervision) Act 1993
17
The amendments of the Superannuation Industry (Supervision) Act
18
1993 made by this Schedule apply to the 2008-2009 year of income and
19
later years.
20
21
Treasury amend ments Schedule 4
Taxation law Part 2
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill 2008
No. , 2008 29
1
Part 2
--
Taxation law
2
Income Tax (Transitional Provisions) Act 1997
3
13 After section 295-465
4
Insert:
5
295-485A Meaning of spouse and child for 2008-2009 income year
6
(1) This section applies only for the 2008-2009 income year.
7
(2) For the purposes of section 295-485 of the Income Tax Assessment
8
Act 1997, paragraph 295-485(1)(a) of that Act applies as if:
9
(a) the reference to a spouse or former spouse of the deceased
10
were a reference to:
11
(i) a spouse of the deceased within the meaning of the
12
Superannuation Industry (Supervision) Act 1993 as in
13
force immediately after the commencement of
14
Schedule 4 to the Same-Sex Relationships (Equal
15
Treatment in Commonwealth Laws--Superannuation)
16
Act 2008; or
17
(ii) an individual who was formerly such a spouse; and
18
(b) the reference to a child of the deceased were a reference to a
19
child of the deceased within the meaning of the
20
Superannuation Industry (Supervision) Act 1993 as in force
21
immediately after the commencement of Schedule 4 to the
22
Same-Sex Relationships (Equal Treatment in Commonwealth
23
Laws--Superannuation) Act 2008.
24
14 At the end of Division 302
25
Add:
26
302-195A Meaning of death benefits dependant for 2008-2009 income
27
year
28
(1) This section applies only for the 2008-2009 income year.
29
(2) For the purposes of Subdivision 82-B of Division 82, Division 302
30
and section 303-5 of the Income Tax Assessment Act 1997, the
31
Schedule 4 Treasury amendments
Part 2 Taxation law
30 Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation)
Bill 2008 No. , 2008
definition of death benefits dependant in section 302-195 of that
1
Act applies as if paragraphs (a) and (b) of the definition were
2
replaced with the following paragraphs:
3
(a) a spouse of the deceased within the meaning of the
4
Superannuation Industry (Supervision) Act 1993 as in force
5
immediately after the commencement of Schedule 4 to the
6
Same-Sex Relationships (Equal Treatment in Commonwealth
7
Laws--Superannuation) Act 2008 or a person who was
8
formerly such a spouse; or
9
(b) a child of the deceased within the meaning of the
10
Superannuation Industry (Supervision) Act 1993 as in force
11
immediately after the commencement of Schedule 4 to the
12
Same-Sex Relationships (Equal Treatment in Commonwealth
13
Laws--Superannuation) Act 2008, who is aged less than 18.
14
15
Prime Minister and Cab inet amend ments Schedule 5
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Bill 2008
No. , 2008 31
1
Schedule 5
--
Prime Minister and Cabinet
2
amendments
3
4
Governor-General Act 1974
5
1 Subsection 2A(2)
6
Insert:
7
couple relationship has the meaning given by section 2B.
8
2 Subsection 2A(2)
9
Insert:
10
spouse has a meaning affected by section 2C.
11
3 Subsection 2B(2)
12
Omit "marital relationship", substitute "couple relationship".
13
Note:
The heading to section 2B is replaced by the heading "Couple relationship".
14
4 Subsections 2B(2) and (3)
15
Omit "husband or wife" (wherever occurring), substitute "partner".
16
5 After paragraph 2B(4)(b)
17
Insert:
18
(ba) the persons' relationship was registered under a law of a
19
State or Territory prescribed for the purposes of paragraph
20
4AB(4)(ba) of the Judges' Pensions Act 1968, as a kind of
21
relationship prescribed for the purposes of that paragraph;
22
6 At the end of paragraph 2B(4)(c)
23
Add:
24
; or (iii) the product of the relationship between the persons;
25
Note:
Subsection (7) is relevant to working out if a child is the product
26
of the relationship for the purposes of subparagraph (iii).
27
7 At the end of section 2B
28
Add:
29
Schedule 5 Prime Minister and Cabinet amend ments
32 Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation)
Bill 2008 No. , 2008
(6) For the purposes of this section, a person is the partner of another
1
person if the two persons have a relationship as a couple (whether
2
the persons are the same sex or different sexes).
3
(7) A child cannot be the product of the relationship between two
4
persons (whether the persons are the same sex or different sexes)
5
for the purposes of this section unless the child is the biological
6
child of at least one of the persons or is born to a woman in the
7
relationship.
8
8 Section 2C
9
Omit "marital relationship" (wherever occurring), substitute "couple
10
relationship".
11
9 Application of amendments of the Governor-General Act
12
1974
13
The amendments of the Governor-General Act 1974 made by this
14
Schedule apply in relation to a person who is appointed as
15
Governor-General on or after the commencement of this Schedule.
16

 


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