Income Tax Assessment Act 1997
CHAPTER 6
-
THE DICTIONARY
PART 6-1
-
CONCEPTS AND TOPICS
Division 960
-
General
Subdivision 960-J
-
Family relationships
Guide to Subdivision 960-J
SECTION 960-250 What this Subdivision is about
(a) their relationship is registered under particular State or Territory laws; or
(b) they live together on a genuine domestic basis.
View history note
Hide history noteSECTION 960-250 What this Subdivision is about
This Subdivision has 2 principles for defining family relationships.
The first principle is to treat an unmarried couple (whether of the same sex or different sexes) in the same way as a married couple if:
The second principle is to treat anyone who is defined to be an individual's child in the same way as the individual's natural child would be treated.
Both principles extend to tracing other family relationships, including beyond couples and children and their parents.
| Operative provisions | |
| 960-252 | Object of this Subdivision |
| 960-255 | Family relationships |
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.