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It is simple to remove discrimination against same-sex couples in laws conferring financial and work-related benefits: amend the definitions describing a couple to include same-sex and opposite-sex couples alike.

Same-sex couples are not eligible for a range of rebates and tax concessions available to opposite-sex couples. This means same-sex couples may end up paying more tax than opposite-sex couples because tax legislation does not recognise their relationship.

This chapter focuses on discrimination regarding the entitlements available to veterans of the Australian Defence Forces who have a same-sex partner or children.

Superannuation is one of the main ways of saving for retirement. It is designed to provide financial security for individuals and their families in retirement; or when a person dies unexpectedly.

The following chapter summarises the findings and recommendations made in each of Chapters 4 – 16 in this report. This chapter should be read in conjunction with Appendix 1 which sets out the list of legislation to be amended in order to eliminate discrimination against same-sex couples and their children.