My partner and I have been living together in a rental apartment for roughly a year, and I have been living in this apartment and paying rent even longer than this. In an attempt to make things easier, when my partner officially moved in, and subject to approval from the real estate agency and owner, we elected for me to sublet the apartment to my partner, rather than my partner register as a direct tenant in addition to myself. As such, for the past year or so, I have continued to pay the real estate agency the full amount for rent every week, however since moving in, my partner has also been reimbursing me for half of that amount every week.
In addition, whenever gas, Internet, or electricity bills come through, my partner has also reimbursed me for a portion of these. My partner and I live together on a genuine domestic basis, share the same bed, and do not have any dedicated areas of the apartment apportioned for only my use or my partner's use.
As such, does this count as assessable income that I need to report as part of my tax return, or does it merely constitute "domestic arrangements not giving rise to the derivation of assessable income by the recipient of the payments" (Taxation ruling IT 2167)?