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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of your written advice

Authorisation Number: 1051344954540

Date of advice: 2 March 2018

Ruling

Subject: Death benefits dependant

Question

Was the Taxpayer a death benefits dependant of the deceased as defined in section 302-195 of the Income Tax Assessment Act 1997 (ITAA 1997)?

Answer

Yes

This ruling applies for the following period:

30 June 201Z

The scheme commences on:

July 201Y

Relevant facts and circumstances

Relevant legislative provisions

Income Tax Assessment Act 1997 Section 302-195

Income Tax Assessment Act 1997 Section 302-200

Income Tax Assessment Regulations 1997 Regulation 302-200.01

Income Tax Assessment Regulations 1997 Regulation 302-200.02

Reasons for decision

An interdependency relationship as defined under subsection 302-200(1) of the ITAA 1997 existed between the Deceased and the Taxpayer just before the Deceased died. Therefore, the Taxpayer is a death benefits dependant of the Deceased as defined in section 302-195 of the ITAA 1997.

Detailed reasoning

A death benefits dependant, of a person who has died, is:

(a) the deceased person's *spouse or former spouse; or

Interdependency relationship

‘Close personal relationship’

2.12 A close personal relationship will be one that involves a demonstrated and ongoing commitment to the emotional support and well-being of the two parties.

2.13 Indicators of a close personal relationship may include:

2.14 The above indicators do not form an exclusive list, nor are any of them a requirement for a close personal relationship to exist.

Living together:

Financial support:

Domestic support and personal care:


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