ࡱ> FDG` bjbjss .&&&&&&&&,,,, 8d t%h`vvvvQQQ$$$$$$$$&hD)*%&QQ%&&vv.%d&v&v$$:W",&&"vT ^3Ь,#:" $D%0t%"Rn)]4n)"n)&"Qrc\QQQ%% QQQt%d d d $d d d :4n"&&&&&& Micheal Wilson & Robert Kings [Details removed] 02/06/06 Same-Sex Inquiry Human Rights Unit Human Rights and Equal Opportunity Commission GPO Box 5218 Sydney NSW 2001 Via email:  HYPERLINK "mailto:samesex@humanrights.gov.au" samesex@humanrights.gov.au Dear Sir/Madam Re: National Inquiry into Discrimination against People in Same-Sex Relationships: Financial and Work-Related Entitlements and Benefits Thank you for the opportunity to submit to this important inquiry. I would like to draw your attention to my experience of discrimination in the area of Dependant Spouse tax offset. As a man in a relationship with another man, I cannot claim the Dependent Spouse tax offset for my partner. We qualify against virtually all the necessary criteria: My partner is a resident of Australia for tax purposes, I am a resident of Australia for tax purposes, I contribute to the maintenance of my partner, The separate net income (SIN) of my partner was approximately $6,000 , that is, under that threshold for entitlements of $6,569, My partner and I were not eligible for the Family Tax benefit (FTB) Part B. However, I was unable to claim the Dependant Spouse tax offset for my partner because he does not meet the definition of spouse under the legislation. A spouse must be of the opposite sex to his or her partner. I believe that the law providing for the Dependent Spouse tax offset breaches Australias international obligations. In particular, it contravenes Article 26 of the International Covenant on Civil and Political Rights (ICCPR): All persons are equal before the law and are entitled without discrimination to the equal protection of the law. In this respect, the law shall prohibit any discrimination and guarantee to all persons equal and effective protection against discrimination on any grounds such asbirth or other status. Article 2, section 1 of the Convention on the Rights of the Child (CRC): States Parties shall respect and ensure the rights set forth in the present Convention to each child within their jurisdiction without discrimination of any kind, irrespective of the childs or his or her parents or legal guardians sex,birth or other status. Article 2, section 2 of the Convention on the Rights of the Child (CRC): States Parties shall take all appropriate measures to ensure that the child is protected against all forms of discrimination or punishment on the basis of the status, of the childs parents, legal guardians, or family members. by denying tax entitlements to my partner that would be available to opposite sex spouses. We believe that the denial of the Dependant Spouse tax offset to certain families, especially those with children, on the basis of a discriminatory definition of spouse is against basic human rights principles of equality, dignity and protection of children. The Dependent Spouse tax offset is provided by Section 159J of the Income Tax Assessment Act 1936 (Cth), and allows for tax rebates for partners that qualify as spouse of the taxpayer (Section 159J (2)). Spouse in this instance is defined under Section 6 of the Income Tax Assessment Act 1936 (Cth) as: in relation to a person, includes with another person who, although not legally married to the person, lives with the person on a bona fide domestic basis as the husband or wife of the person. This definition of spouse is used throughout the Income Tax Assessment Act 1936 (Cth), denying same-sex couples a range of practical entitlements available to heterosexual couples. Such discriminatory definitions are also in many other areas of Commonwealth law. Discrimination occurs in Medicare SafetyNets, the pharmaceutical benefits scheme (PBS), public sector superannuation, social security, veterans benefits and defence force law. In superannuation law, the areas of ComSuper pensions, contributions-splitting, reversionary pensions and anti-detriment provisions discriminate against same-sex couples. In defence force law, discrimination exists in spousal counseling, death benefits, compensation and pensions. Such examples of discrimination can pose a profound financial and emotional burden on same-sex headed families, and adds to the stigma attached to same-sex relationships. Discrimination in all the aforementioned areas of Commonwealth law can be removed, and there are three main ways for this to occur. We believe that all three options should be enacted: By establishing comprehensive definitions of interdependent relationship, to include same-sex couples, and extending many spousal rights; By establishing a national civil union or relationship registration scheme, to allow couples to register their relationship to receive equal entitlements to heterosexual and married couples; or By altering the Marriage Act 1961 (Cth), to recognize marriages between two men or between two women. We thank you for taking into account our submission. We eagerly await the final report, and look forward to the removal of all areas of discrimination in Commonwealth law. Regards, Micheal Wilson and Robert Kings /   h i   x?d*+_ܽ{{rjj_hoJhoJmH sH hwrmH sH hwr6mH sH hjhj6mH sH hjmH sH h26mH sH h2mH sH hqmH sH hoJ5mH sH hoJhoJ5mH sH hbRhoJ0JmH sH #jhbRhoJUmH sH jhoJUmH sH hd@mH sH h0mH sH hoJmH sH #01:;<M_    V W 6 e  & FgdoJgdoJ$a$gdoJ  a b : ;  NOPQ./45higd2^gd2^gdqgdq & FgdoJi+,jgdoJgdwr & Fgdjgdj^gdj,1h. 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