Commonwealth Consolidated Regulations

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INCOME TAX ASSESSMENT REGULATIONS 1997 - REG 302.200.01

What is an interdependency relationship -- matters to be taken into account

         (1)   For paragraph 302‑200 (3) (a) of the Act, this regulation sets out matters that are to be taken into account in determining whether 2 persons have an interdependency relationship.

         (2)   The matters are:

                (a)    all of the circumstances of the relationship between the persons, including (where relevant):

                          (i)    the duration of the relationship; and

                         (ii)    whether or not a sexual relationship exists; and

                         (iii)    the ownership, use and acquisition of property; and

                        (iv)    the degree of mutual commitment to a shared life; and

                         (v)    the care and support of children; and

                        (vi)    the reputation and public aspects of the relationship; and

                        (vii)    the degree of emotional support; and

                       (viii)    the extent to which the relationship is one of mere convenience; and

                        (ix)    any evidence suggesting that the parties intend the relationship to be permanent; and

               (b)    the existence of a statutory declaration signed by 1 of
the persons to the effect that the person is, or (in the case of a statutory declaration made after the end of the relationship) was, in an interdependency relationship with the other person.



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