INCOME TAX ASSESSMENT ACT 1997 - SECT 302.200 What is an interdependency relationship ?

INCOME TAX ASSESSMENT ACT 1997 - SECT 302.200

  (1)   Two persons (whether or not related by family) have an interdependency relationship under this section if:

  (a)   they have a close personal relationship; and

  (b)   they live together; and

  (c)   one or each of them provides the other with financial support; and

  (d)   one or each of them provides the other with domestic support and personal care.

  (2)   In addition, 2 persons (whether or not related by family) also have an interdependency relationship under this section if:

  (a)   they have a close personal relationship; and

  (b)   they do not satisfy one or more of the requirements of an interdependency relationship mentioned in paragraphs   (1)(b), (c) and (d); and

  (c)   the reason they do not satisfy those requirements is that either or both of them suffer from a physical, intellectual or psychiatric disability.

  (3)   The regulations may specify:

  (a)   matters that are, or are not, to be taken into account in determining under subsection   (1) or (2) whether 2 persons have an interdependency relationship under this section; and

  (b)   circumstances in which 2 persons have, or do not have, an interdependency relationship under this section.

Table of Subdivisions

  Guide to Division   303

303 - A   Modifications for defined benefit income

303 - B   Other special circumstances