Australian law defines a de facto relationship as a couple living together on a genuine domestic basis. The Family Law Act 1975 recognises: Opposite sex or same-sex couples;. tax or superannuation benefits. For example, in the event of a partner's demise without a will, a relationship certificate ensures de facto relationship entitlements.. Book an appointment online today. Our H&R Block accountants are now working online. Book an appointment with an expert. If you're married, engaged or in a de facto relationship, you may need to include your partner in your tax return. Learn how the ATO uses this information.

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For tax purposes a dependant does include a child of your de facto spouse. When you lodge your tax, you'll let us know you had a spouse and dependant for part of the year.. Government, Canberra. We acknowledge the Traditional Owners and Custodians of Country throughout Australia and their continuing connection to land, waters and community.. No such provision exists for de facto couples; they must file proceedings within two years. In many states, a new marriage nullifies an existing will, unless that will was quite specifically worded.