EXPLANATORY STATEMENT
Proclamation
Issued by the authority of the Attorney-General
Same-Sex Relationships (Equal Treatment in Commonwealth Laws‑Superannuation) Act 2008
Subsection 2(1) of the Same-Sex Relationships (Equal Treatment in Commonwealth Laws‑Superannuation) Act 2008 (the Act) provides that Schedule 1 to the Act commences on a day to be fixed by proclamation. However, if any of the provisions of Schedule 1 do not commence within six months of the date the Act receives the Royal Assent, then those provisions commence on the first day after the end of that six month period.
The Act eliminates discrimination against same-sex couples and the children of same-sex relationships in Commonwealth Acts that provide for reversionary superannuation benefits upon the death of a scheme member, and in related taxation treatment of superannuation benefits.
The Act specifies no conditions that need to be met before the power to make the Proclamation may be exercised.
The Proclamation fixes 1 January 2009 as the day on which Schedule 1 to the Act commences.
The provisions of Part 1 and Part 3 of Schedule 2 and Part 3 of Schedule 4 to the Act commenced on Royal Assent. The provisions of Part 2 of Schedule 2 to the Act and Schedules 3 and 5 to the Act will commence at the same time as the provisions of Schedule 1 to the Act. Parts 1 and 2 of Schedule 4 to the Act commenced on 1 July 2008.
The Proclamation is a legislative instrument for the purposes of the Legislative Instruments Act 2003.