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.