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Definition of 'spouse'

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Hi, first time question! I just wanted to better understand the ATO's definition of spouse, which says: "Your spouse includes another person who:

  • you were in a relationship with that was registered under a prescribed state or territory law
  • although not legally married to you, lived with you on a genuine domestic basis in a relationship as a couple."

 

I've been seeing my partner for 3 years and we moved in together last November - from my understanding of the above this would make her my spouse (at least since November), as we are living "on a genuine domestic basis in a relationship as a couple". Is that correct?

 

Finally, as a single I would be liable for the Medicare Levy Surcharge (+$90,000), but as a couple we would not be liable (-$180,000). How does that work if we're considered a couple for only some of the year (e.g. since November)?

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Taxicorn

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You would enter your spouse in the tax return from the date they moved in until the end of the financial year.

 

Your income and her income / 365 x days lived together is used for the 180,000 Medicare levy surcharge.

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Best answer

Taxicorn

Replies 0

You would enter your spouse in the tax return from the date they moved in until the end of the financial year.

 

Your income and her income / 365 x days lived together is used for the 180,000 Medicare levy surcharge.

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