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A NEW TAX SYSTEM (MEDICARE LEVY SURCHARGE-FRINGE BENEFITS) ACT 1999 - SECT 5
Who is a dependant of a person?
A person is a dependant of another person for a period if the person would be
a dependant of the other person for the period for the purposes of Part VIIB
of the Assessment Act, disregarding subsections 251R(4), (5), (6B), (6C) and
(6D) of that Act.
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