The Same-Sex Relationships (Equal Treatment in Commonwealth Laws – Superannuation) Act 2008
The Same-Sex Relationships (Equal Treatment in Commonwealth Laws – Superannuation) Act 2008 (the Act) received royal assent on 4 December 2008.
The purpose of the Act is to eliminate discrimination against same-sex couples and the children of same-sex relationships in the Commonwealth defined benefit superannuation schemes and in related taxation and regulatory legislation. The superannuation schemes that have been amended in the Finance and Deregulation portfolio are:
- the Commonwealth Superannuation Scheme (CSS);
- the Parliamentary Contributory Superannuation Scheme; and
- the scheme under the Superannuation Act 1922.
The Public Sector Superannuation Scheme (PSS) has been amended by delegated legislation.
These changes came into effect on 1 January 2009.
Individuals seeking further information about the Act can access the Act [
] and the Explanatory Memorandum [].
For more information in relation to the CSS [] and PSS [] visit the respective scheme website.
Replacement Payments
Section 4 of the Act provides a mechanism for people who would have been entitled to death benefits if the legislation had commenced from 1 July 2008 to receive replacement payments.
The superannuation schemes covered by these provisions are those established under the following legislation:
- Defence Force Retirement and Death Benefits Act 1973
- Defence Forces Retirement Benefits Act 1948
- Federal Magistrates Act 1999
- Governor-General Act 1974
- Judges’ Pensions Act 1968
- Law Officers Act 1964
- Military Superannuation and Benefits Act 1991
- Parliamentary Contributory Superannuation Act 1948
- Superannuation Act 1922
- Superannuation Act 1976
- Superannuation Act 1990
Individuals seeking further information on these payments can contact: superbranch@finance.gov.au
Contact for information on this page: superbranch@finance.gov.au