INCOME TAX ASSESSMENT REGULATIONS 1997

PART 3 - SUPERANNUATION BENEFITS PAID FROM COMPLYING PLANS ETC  

Division 302 - Superannuation death benefits paid from complying plans etc  

Subdivision 302-D - Definitions relating to dependants  

REGULATION 302-200.01   WHAT IS AN INTERDEPENDENCY RELATIONSHIP - MATTERS TO BE TAKEN INTO ACCOUNT  

302-200.01(1)  
For paragraph 302-200(3)(a) of the Act, this regulation sets out matters that are to be taken into account in determining whether 2 persons have an interdependency relationship.

302-200.01(2)  
The matters are:


(a) all of the circumstances of the relationship between the persons, including (where relevant):


(i) the duration of the relationship; and

(ii) whether or not a sexual relationship exists; and

(iii) the ownership, use and acquisition of property; and

(iv) the degree of mutual commitment to a shared life; and

(v) the care and support of children; and

(vi) the reputation and public aspects of the relationship; and

(vii) the degree of emotional support; and

(viii) the extent to which the relationship is one of mere convenience; and

(ix) any evidence suggesting that the parties intend the relationship to be permanent; and


(b) the existence of a statutory declaration signed by 1 of the persons to the effect that the person is, or (in the case of a statutory declaration made after the end of the relationship) was, in an interdependency relationship with the other person.




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