Ivana Bacik (Independent)

Like other Senators, I strongly support the recommendation. The passage of the civil partnership Bill, now an Act, was a highlight for many of us during our time in the House. It had support from both Houses. There is support for the measures necessary to equalise the position of civil partners and spouses in tax law. There is a timing matter because the first civil partnership ceremonies are due to take place from 1 April. People need to know their tax affairs will be recognised in law.

The Labour Party has given a commitment that, if in Government, we would seek to introduce these equalisation measures for tax in the finance (No. 2) Bill. We would seek to ensure these measures were in place before the first civil partnership ceremony was conducted. Senator Norris's recommendation is worth supporting and I would welcome the Minister's support for it. It would clarify the intention of any incoming Government which would be to ensure recognition for civil partners in our tax code. While I realise, as Senator O'Toole suggested, the wording might not cover all eventualities because it only refers to this Bill and not other finance and taxation Bills, it would set down an important marker to those contemplating entering civil partnership. Their tax affairs would be recognised and the necessary measures would be put in place to ensure the equalisation of their status to that of married couples.