Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2004 (102 of 2004)

Schedule 2   Extension of definition of dependant

Income Tax Assessment Act 1936

1   Subsection 27A(1) (definition of dependant )

Repeal the definition, substitute:

dependant , in relation to a person (the first person ), includes:

(a) in subparagraph (3)(a)(ii), subsections (5), (5C) and (7) and paragraph (12)(a):

(i) any spouse or former spouse of the first person; and

(ii) any child of the first person; and

(b) in any other case:

(i) any spouse or former spouse of the first person; and

(ii) any child, aged less than 18 years, of the first person; and

(iii) any person with whom the first person has an interdependency relationship.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).