Homosexuality is declared legal in the Australian state of New South Wales.

New South Wales (commonly abbreviated as NSW) is a state on the east coast of Australia. It borders Queensland to the north, Victoria to the south, and South Australia to the west. Its coast borders the Coral and Tasman Seas to the east. The Australian Capital Territory and Jervis Bay Territory are enclaves within the state. New South Wales' state capital is Sydney, which is also Australia's most populous city. In June 2020, the population of New South Wales was over 8.1 million, making it Australia's most populous state. Just under two-thirds of the state's population, 5.3 million, live in the Greater Sydney area.The Colony of New South Wales was founded as a British penal colony in 1788. It originally comprised more than half of the Australian mainland with its western boundary set at 129th meridian east in 1825. The colony then also included the island territories of Van Diemen's Land, Lord Howe Island, and Norfolk Island. During the 19th century, most of the colony's area was detached to form separate British colonies that eventually became the various states and territories of Australia. However, the Swan River Colony was never administered as part of New South Wales.

Lord Howe Island remains part of New South Wales, while Norfolk Island has become a federal territory, as have the areas now known as the Australian Capital Territory and the Jervis Bay Territory.

Homosexuality is romantic attraction, sexual attraction, or sexual behavior between members of the same sex or gender. As a sexual orientation, homosexuality is "an enduring pattern of emotional, romantic, and/or sexual attractions" to people of the same sex. It "also refers to a person's sense of identity based on those attractions, related behaviors, and membership in a community of others who share those attractions."Along with bisexuality and heterosexuality, homosexuality is one of the three main categories of sexual orientation within the heterosexual–homosexual continuum. Scientists do not yet know the exact cause of sexual orientation, but they theorize that it is caused by a complex interplay of genetic, hormonal, and environmental influences and do not view it as a choice. Although no single theory on the cause of sexual orientation has yet gained widespread support, scientists favor biologically-based theories. There is considerably more evidence supporting nonsocial, biological causes of sexual orientation than social ones, especially for males. There is no substantive evidence which suggests parenting or early childhood experiences play a role with regard to sexual orientation. While some people believe that homosexual activity is unnatural, scientific research shows that homosexuality is a normal and natural variation in human sexuality and is not in and of itself a source of negative psychological effects. There is insufficient evidence to support the use of psychological interventions to change sexual orientation.The most common adjectives for homosexual people are lesbian for females and gay for males, but the term gay also commonly refers to both homosexual females and males. The percentage of people who are gay or lesbian and the proportion of people who are in same-sex romantic relationships or have had same-sex sexual experiences are difficult for researchers to estimate reliably for a variety of reasons, including many gay and lesbian people not openly identifying as such due to prejudice or discrimination such as homophobia and heterosexism. Homosexual behavior has also been documented in many non-human animal species, though homosexual orientation is not significantly observed in other animals.Many gay and lesbian people are in committed same-sex relationships. These relationships are equivalent to heterosexual relationships in essential psychological respects. Homosexual relationships and acts have been admired, as well as condemned, throughout recorded history, depending on the form they took and the culture in which they occurred. Since the end of the 20th century, there has been a global movement towards freedom and equality for gay people, including the introduction of anti-bullying legislation to protect gay children at school, legislation ensuring non-discrimination, equal ability to serve in the military, equal access to health care, equal ability to adopt and parent, and the establishment of marriage equality.