Such legal circumventions are usually more difficult for, and in some cases even prohibited to, same-sex couples. Opposition arguments broadly reflected the procreative position and frequently invoked biblical exegeses or other religious doctrine to support claims that marriage, strictly defined, should be available only to heterosexual couples. New Zealand became the first country in Oceania to do so. Revenue Commissioners that marriage as defined in the Irish Constitution was between a man and a woman and that there was no breach of rights in the refusal of the Revenue Commissioners to recognise foreign same-sex marriages. They often proscribed behaviours that other countries viewed as subject to moral, rather than legal, regulation. In , the Civil Registration Act, which included a prohibition of same-sex marriage was passed. From June to October , same-sex couples took advantage of this and married in British diplomatic offices across Australia. In parliamentary unitary systems, such as those of the Netherlands, Spain, and the United Kingdom, for example, legislatures and the executives derived from them were instrumental in the success or failure of such laws. The Social Welfare Code had already been amended in December to take account of civil partnership. The commission reviewed such areas as property, succession, maintenance, pensions, social welfare and tax and recommended some changes in the law to provide rights for qualifying cohabitees. By the following decade, polls indicated that roughly one-half of British citizens approved of legalizing same-sex marriage in the United Kingdom ; such marriages were legalized in England and Wales in , and Scotland followed suit in The state Parliament passed the Discrimination Law Amendment Act in December , which created non-discriminatory definitions of "de facto partner" with respect to 42 pieces of legislation. Most of the world religions have at some points in their histories opposed same-sex marriage for one or more of the following stated reasons: The Government's decision was announced immediately following the court's answer in the Reference re: The recognition is formally authorised by a statutory instrument , four of which in been passed: Legislative history prior to de facto recognition[ edit ] In , amendments to the Superannuation Industry Supervision Act 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. For tables on same-sex marriage around the world, in the United States, and in Australia, see below.