Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 302.200

What is an interdependency relationship?

             (1)   Two persons (whether or not related by family) have an interdependency relationship under this section if:

                     (a)  they have a close personal relationship; and

                     (b)  they live together; and

                     (c)  one or each of them provides the other with financial support; and

                     (d)  one or each of them provides the other with domestic support and personal care.

             (2)  In addition, 2 persons (whether or not related by family) also have an interdependency relationship under this section if:

                     (a)  they have a close personal relationship; and

                     (b)  they do not satisfy one or more of the requirements of an interdependency relationship mentioned in paragraphs (1)(b), (c) and (d); and

                     (c)  the reason they do not satisfy those requirements is that either or both of them suffer from a physical, intellectual or psychiatric disability.

             (3)  The regulations may specify:

                     (a)  matters that are, or are not, to be taken into account in determining under subsection (1) or (2) whether 2 persons have an interdependency relationship under this section; and

                     (b)  circumstances in which 2 persons have, or do not have, an interdependency relationship under this section.


 

Table of sections

303-5        Commutation of income stream if you are under 25 etc.

303-10      Superannuation lump sum member benefit paid to member having a terminal medical condition



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