 States would have to refer their residual powers to the Commonwealth to allow a national registered partnership, civil union or same-sex relationship scheme.In 2004, amendments to the "Superannuation Industry (Supervision) Act 1993" to allow tax free payment of superannuation benefits to be made to the surviving partner on an interdependent relationships, included same-sex couples, or a relationship where one person was financially dependent on another person.Prior to 2008, same-sex couples were only recognised by the Federal Government in very limited circumstances.