When is Someone a De Facto Partner?

Learn about who counts as a “de facto” partner in the context of family law with some insights on tax implications as well.

In this session, we cover:

• What is a de facto relationship?​

• For Tax Purposes - why does the distinction matter?​

  • Tax Offsets & Rebates​

  • Family Benefits & Income Tests​

  • Superannuation & Death Benefits​

  • Capital Gains Tax (CGT)​

  • Trust Distributions and Other​

• For Family Law Purposes – why does the distinction matter?​

  • Why does it matter?​

  • The property settlement framework

  • Factors the Court considers​

• Case Studies​

  • Where the relationship was less than 2 years​

  • Where the relationship was over two periods of time​

Date recorded: 8 September 2025