The ATO states to be a genuine de facto the people must be "romantically involved." What is the ATO definition or test or indicators of a romantic involvement?
The ATO uses the Federal definition of a de facto relationship.
"A de facto relationship is defined in Section 4AA of the Family Law Act 1975. The law requires that you and your partner, who may be of the same or opposite sex, had a relationship as a couple living together on a genuine domestic basis. However, your relationship is not a de facto relationship if you were legally married to one another or if you are related by family"
In short a de facto relationship is one where you’re not married or in a registered relationship, though you are in a relationship similar to a married couple.
So only you can decide if your relationship rises to the status of being a de facto one.
Also note, "registration is not required in order for a de facto relationship to be recognised. The advantage with a registered relationship is that it dispenses with proof of the existence of the relationship."
Services Australia have more information including about Making it official if you want to go down that route.
All replies
The ATO uses the Federal definition of a de facto relationship.
"A de facto relationship is defined in Section 4AA of the Family Law Act 1975. The law requires that you and your partner, who may be of the same or opposite sex, had a relationship as a couple living together on a genuine domestic basis. However, your relationship is not a de facto relationship if you were legally married to one another or if you are related by family"
In short a de facto relationship is one where you’re not married or in a registered relationship, though you are in a relationship similar to a married couple.
So only you can decide if your relationship rises to the status of being a de facto one.
Also note, "registration is not required in order for a de facto relationship to be recognised. The advantage with a registered relationship is that it dispenses with proof of the existence of the relationship."
Services Australia have more information including about Making it official if you want to go down that route.
Featured articles
6 Feb 2026 · 4 min read time
24 Aug 2025 · 3 min read time
15 Apr 2026 · 3 min read time