Disclaimer This edited version has been archived due to the length of time since original publication.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 private ruling
Authorisation Number: 1051501083137
Date of issue: 15 Jul 2019
Ruling
Subject: Death benefits dependant - financial dependency
In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided:
Question
Are you a death benefits dependant of your late stepson?
Answer
Yes
This ruling applies for the following period
Year ending 30 June 2018
This scheme commenced on
1 July 2017
Relevant legislative reference
Income Tax Assessment Act 1997 section 302-195
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