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Edited version of your written advice

Authorisation Number: 1051346759852

Date of advice: 19 March 2018

Ruling

Subject: Death benefit - interdependency

Question

Was the beneficiary in an interdependency relationship with the deceased as defined under section 302-200 of the Income Tax Assessment Act 1997 (ITAA 1997)?

Answer

Yes

This ruling applies for the following:

Year ending 30 June 2017

The scheme commences on:

1 July 2016

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 Act 1997 Subsection 302-200(1)

Income Tax Assessment Act 1997 Paragraph 302-200(1)(a)

Income Tax Assessment Act 1997 Paragraph 302-200(1)(b)

Income Tax Assessment Act 1997 Paragraph 302-200(1)(c)

Income Tax Assessment Act 1997 Paragraph 302-200(1)(d)

Income Tax Assessment Act 1997 Subsection 302-200(2)

Income Tax Assessment Act 1997 Subsection 302-200(3)

Income Tax Assessment Act 1997 Subsection 995-1(1)

Income Tax Assessment Regulations 1997 Regulation 302-200.01

Income Tax Assessment Regulations 1997 Regulation 302-200.02

Reasons for decision

Summary

Detailed reasoning

Death Benefits Dependant in relation to the Superannuation Death Benefit

Interdependency relationship

Close personal relationship:

Cohabitation:

Financial support:

Domestic support and personal care:

Application of subsection 302-200(2):

Conclusion


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