INCOME TAX ASSESSMENT ACT 1936

SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS  

Division 272 - Interpretation  

Subdivision 272-D - Family trust etc.  

SECTION 272-95   FAMILY  

272-95(1)  
The family of an individual (the test individual ) consists of the test individual and all of the following (if applicable):


(a) any parent, grandparent, brother or sister of the test individual or the test individual ' s spouse;


(b) any nephew, niece or child of the test individual or the test individual ' s spouse;


(c) any lineal descendant of a nephew, niece or child referred to in paragraph (b);


(d) the spouse of the test individual or of anyone who is a member of the test individual ' s family because of paragraphs (a), (b) and (c).

Note 1:

Child , parent and spouse are defined in subsection 6(1) .

Note 2:

Section 960-255 may be relevant to determining relationships for the purposes of paragraph (1)(a).

272-95(2)  
A person does not cease to be a family member merely because of the death of any other family member.

272-95(3)  
In this section, an adopted child, step-child or ex-nuptial child of a person is taken to be a lineal descendant of that person for the purposes of determining the lineal descendants of that person or any other person.

Note:

A person who is no longer a member of an individual ' s family under this section may still be a member of the individual ' s family group under subsection 272-90(2A) .



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