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This is exactly what makes flat tax inherently equitable (not taking into account individual circumstances).

I have no problem contributing and paying tax, I just have a real problem with the rate... 10-15% is more than enough, and it should be flat. Our tax rates in Aus are a joke.

Regardless of whether you're a couple or not, if she principly resides anywhere besides her place, then she can't claim it is her PPoR. That's why they call it a principle place of residence.