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.