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What are the super and Age Pension rules for same-sex couples?

Over the years Australia has seen some momentous changes in the treatment of same-sex and de facto relationships when it comes to superannuation benefits.

For many years, same-sex couples were not legally considered spouses or de factos and were not entitled to receive their partner’s super benefits.

All that has changed now, with the introduction of same-sex marriage and legal recognition of same-sex de facto relationships extending equal treatment to all couples. 

Need to know: As both same-sex and opposite-sex couples are recognised under super law, SuperGuide articles apply equally to readers whatever their sexual orientation or marital status.

Background to same-sex super reforms

Under the rules in place until 2004, same-sex couples had fewer rights than heterosexual couples within the super system, as two people of the same gender in a relationship were not legally considered to be spouses or de facto.

The rules at that time also meant that same-sex partners were considered non-dependants and were required to pay tax on any super death benefits they received when their partner passed away. Partners in a heterosexual couple, however, were considered dependants under super law and received their benefit tax-free.

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