Income Tax Assessment Act 1997



Division 302 - Superannuation death benefits paid from complying plans etc.  

Subdivision 302-D - Definitions relating to dependants  

SECTION 302-195   Meaning of death benefits dependant  

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

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

(b) the deceased person ' s *child, aged less than 18; or

(c) any other person with whom the deceased person had an interdependency relationship under section 302-200 just before he or she died; or

(d) any other person who was a dependant of the deceased person just before he or she died.


For the purposes of this Division, treat an individual who receives a *superannuation lump sum because of the death of another person as a death benefits dependant of the deceased person in relation to the lump sum if the deceased person *died in the line of duty (see subsection (3)) as:

(a) a member of the Defence Force; or

(b) a member of the Australian Federal Police or the police force of a State or Territory; or

(c) a protective service officer (within the meaning of the Australian Federal Police Act 1979 ).


For the purposes of subsection (2), a person died in the line of duty if the person died in the circumstances specified in the regulations.


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