INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 302 - Superannuation death benefits paid from complying plans etc.  

Subdivision 302-D - Definitions relating to dependants  

SECTION 302-200   What is an interdependency relationship ?  

302-200(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.

302-200(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.

302-200(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.


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