Person to whom an individual is married or with whom the individual has contracted a civil union, or a person who was the individual's de facto spouse at any time in the year concerned.
De facto spouse
Person who, at any time in the year concerned, was in either of the following situations:
- He or she was living in a conjugal relationship with an individual and was the biological or adoptive parent (legally or in fact) of a child of whom the individual was also the parent.
- He or she had been living in a conjugal relationship with the individual for at least 12 consecutive months (the 12-month period is considered to have been uninterrupted if the person and the individual lived apart because of the breakdown of their relationship for a period of less than 90 days).