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INCOME TAX ASSESSMENT ACT 1997 - SECT 302.195 Meaning of death benefits dependant

INCOME TAX ASSESSMENT ACT 1997 - SECT 302.195

Meaning of death benefits dependant

  (1)   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.

  (2)   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 ).

  (3)   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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