Income Tax Assessment Act 1936
SCHEDULE 2F
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TRUST LOSSES AND OTHER DEDUCTIONS
Division 272
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Interpretation
Subdivision 272-D
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Family trust etc.
SECTION 272-95
FAMILY
272-95(1)
The family of an individual (the test individual ) consists of the test individual and all of the following (if applicable):
(a) any parent, grandparent, brother or sister of the test individual or the test individual ' s spouse;
(b) any nephew, niece or child of the test individual or the test individual ' s spouse;
(c) any lineal descendant of a nephew, niece or child referred to in paragraph (b);
(d) the spouse of the test individual or of anyone who is a member of the test individual ' s family because of paragraphs (a), (b) and (c).
272-95(2)
A person does not cease to be a family member merely because of the death of any other family member.
272-95(3)
In this section, an adopted child, step-child or ex-nuptial child of a person is taken to be a lineal descendant of that person for the purposes of determining the lineal descendants of that person or any other person.
View history note
Hide history noteThe family of an individual (the test individual ) consists of the test individual and all of the following (if applicable):
(a) any parent, grandparent, brother or sister of the test individual or the test individual ' s spouse;
(b) any nephew, niece or child of the test individual or the test individual ' s spouse;
(c) any lineal descendant of a nephew, niece or child referred to in paragraph (b);
(d) the spouse of the test individual or of anyone who is a member of the test individual ' s family because of paragraphs (a), (b) and (c).
Note 1:
Child , parent and spouse are defined in subsection 6(1) .
Note 2:
Section 960-255 may be relevant to determining relationships for the purposes of paragraph (1)(a).
272-95(2)
A person does not cease to be a family member merely because of the death of any other family member.
272-95(3)
In this section, an adopted child, step-child or ex-nuptial child of a person is taken to be a lineal descendant of that person for the purposes of determining the lineal descendants of that person or any other person.
Note:
A person who is no longer a member of an individual ' s family under this section may still be a member of the individual ' s family group under subsection 272-90(2A) .
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