AUSTRALIA Law and Practice Contributed by: William Moore, Frank Hinoporos, Emma Woolley and Todd Bromwich, Hall & Wilcox
court, which is generally only granted if the arrange - ment complies with the relevant state or territory rules. Once granted, a parentage order confers the same legal effect as adoption, including inheritance rights. Legal parentage is usually not recognised for parents who engage in commercial surrogacy or otherwise do not comply with the relevant state or territory rules, although in rare circumstances courts may exercise discretion to transfer parentage. 9.2 Same-Sex Marriage Australia recognises same-sex civil partnerships, de facto relationships and, since 9 December 2017, same-sex marriages. Marriage is defined as “the voluntary union of two people to the exclusion of all others”. Same-sex mar - ried couples have the same legal status and rights as other married couples. A de facto relationship generally involves two individu - als who are not married or related by blood, but who live together in a genuine domestic arrangement. Civil partnerships, which are formally registered under state or territory law, offer many of the same legal rights and obligations as marriage, particularly in areas such as property and succession. While marriage is between two people only, a person can be in a de facto relationship concurrently with a marriage or with more than one person. Individuals in same-sex marriages, de facto relation - ships or civil partnerships are entitled to name their partner as a beneficiary in their Will, and may also appoint them under legal instruments such as powers of attorney or statutory health directives. Australian succession law treats de facto partners and civil part - ners as spouses, granting them the same entitlements as those of married couples in matters of inheritance and estate administration. Complexities may arise where a Will has not been revised following the end of a de facto relationship. Unlike divorce, the termination of a de facto relation - ship does not automatically revoke provisions in a Will,
so a former partner may remain a named beneficiary unless the Will is updated. 9.3 Cohabitation and Unmarried Couples De facto relationship and civil partnerships have many of the same legal rights and obligation as marriage under Australian law, particularly in areas such as property and succession. As discussed in 9.2 Same- Sex Marriage , Australian succession law treats de facto partners and civil partners as spouses. However, parties to a de facto relationship need to provide evidence establishing the relationship’s exist - ence, which can present practical difficulties where domestic arrangements are less traditional (such as maintaining separate residences). Succession legislation generally provides that a Will made before marriage is revoked upon marriage, but this does not extend to de facto relationships or civil partnerships. Similarly, unlike divorce, the breakdown of a de facto relationship does not automatically affect the operation of a Will. Consequently, a former de facto partner may remain a beneficiary or continue to hold an appointment under the Will unless it is updated. Individuals in de facto relationships or civil partner - ships are entitled to nominate their partner as a ben - eficiary in their Will, and may also appoint them under legal instruments such as powers of attorney or statu - tory health directives. Australian tax law contains specific provisions that address and support charitable giving. Donations to organisations endorsed as Deductible Gift Recipi - ents (DGRs) are generally tax-deductible, provided substantiation and minimum threshold requirements are met. This enables individuals and businesses to reduce their taxable income by the amount of any cash donated, or the value of any property donated (subject to valuation rules). In estate planning, gifts to DGR charities made under a Will are not subject to CGT, making charitable bequests an effective way 10. Charitable Planning 10.1 Charitable Giving
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