Income Tax Assessment Act 1936

Subdiv AA (heading) substituted by No 15 of 2007, s 3 and Sch 1 item 59, applicable to the 2007-2008 income year and later years. The heading formerly read:

Subdivision AA - Superannuation, termination of employment and kindred payments

Subdiv AA inserted by No 47 of 1984.

S 27AAB repealed by No 15 of 2007, s 3 and Sch 1 item 3, applicable to the 2007-2008 income year and later years. S 27AAB formerly read:

SECTION 27AAB INTERDEPENDENCY RELATIONSHIP  
27AAB(1) [Nature of relationship]  

Subject to subsection (3), for the purposes of this Subdivision, 2 persons (whether or not related by family) have an interdependency relationship 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.

27AAB(2) [Disability]  

Subject to subsection (3), for the purposes of this Subdivision, if:

(a) 2 persons (whether or not related by family) satisfy the requirement of paragraph (1)(a); and

(b) they do not satisfy the other requirements of an interdependency relationship under subsection (1); and

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

they have an interdependency relationship .

27AAB(3) [Regulations]  

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 ; and

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

S 27AAB inserted by No 102 of 2004.