Income Tax Assessment Act 1936
This section applies to a person during a period if, apart from this section, another person would be taken under subsection 251R(4) , (5), (6B), (6C) or (6D) not to have been a dependant of the first-mentioned person during the period.251V(2) [Calculating increase payable]
(a) the first-mentioned person under section 8B , 8C or 8D of the Medicare Levy Act 1986 ; or
(b) a trustee under section 8E , 8F or 8G of that Act in relation to a share of the net income of the trust estate to which the first-mentioned person is presently entitled;
subsection 251R(4), (5), (6B), (6C) or (6D) , as the case requires, does not apply to the other person.