The Same-Sex Relationships (Equal Treatment in Commonwealth Laws-Superannuation) Act 2008 has received Royal Assent.
The Act amends laws relating to government superannuation funds' recognition of same-sex relationships.
The Act also amends the Superannuation Industry (Supervision) Act 1993, making it easier for regulated superannuation funds to recognise same-sex relationships from 1 July 2008.
The final decision on whether to pay superannuation death benefits to a deceased member's same-sex spouse or dependent children rests with the fund's trustee, subject to the fund's governing rules.
A number of Commonwealth civilian and military superannuation schemes, including the judicial pension schemes, will be amended, making death benefits available to same-sex de facto partners and children of a same-sex relationship.
It is expected that from 1 January 2009 same-sex de facto couples will be treated the same as opposite-sex de facto couples for the purposes of these schemes.
The Commonwealth superannuation and pension laws that are amended by the legislation are:
- Defence Force Retirement and Death Benefits Act 1973
- Defence Forces Retirement Benefits Act 1948
- Federal Magistrates Act 1999
- Governor-General Act 1974
- Income Tax (Transitional Provisions) Act 1997
- Judges’ Pensions Act 1968
- Law Officers Act 1964
- Parliamentary Contributory Superannuation Act 1948
- Retirement Savings Accounts Act 1997
- Small Superannuation Accounts Act 1995
- Superannuation (Government Co-contribution for Low Income Earners) Act 2003
- Superannuation Act 1922
- Superannuation Act 1976
- Superannuation Industry (Supervision) Act 1993
UPDATE: See also Same-Sex Relationships (Equal Treatment in Commonwealth Laws—General Law
Reform) Act 2008
