Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 302 - Superannuation death benefits paid from complying plans etc.  

Subdivision 302-D - Definitions relating to dependants  

SECTION 302-200.02   WHAT IS AN INTERDEPENDENCY RELATIONSHIP - EXISTENCE OF RELATIONSHIP  

302-200.02(1)    
For the purposes of paragraph 302-200(3)(b) of the Act, this section specifies circumstances in which 2 persons have, or do not have, an interdependency relationship under section 302-200 of the Act.

Interdependency relationship

302-200.02(2)    
Two persons have an interdependency relationship if:

(a)    they satisfy the requirements of paragraphs 302-200(1)(a) to (c) of the Act; and

(b)    one or both of them provides the other with support and care of a type and quality normally provided in a close personal relationship, rather than by a mere friend or flatmate.

Note:

For example, care normally provided in a close personal relationship rather than by a friend or flatmate includes the following:

(a) significant care provided for the other person when the other person is unwell;

(b) significant care provided for the other person when the other person is suffering emotionally.

302-200.02(3)    
Two persons have an interdependency relationship if:

(a)    they have a close personal relationship; and

(b)    they do not satisfy one or more of the other requirements set out in subsection 302-200(1) of the Act; and

(c)    the reason they do not satisfy those requirements is that they are temporarily living apart.

Note:

For example, 2 persons may satisfy paragraph (c) if one of the persons is temporarily working overseas or is in gaol.

302-200.02(4)    
Two persons have an interdependency relationship if:

(a)    they have a close personal relationship; and

(b)    they do not satisfy one or more of the other requirements set out in subsection 302-200(1) of the Act; and

(c)    the reason they do not satisfy those requirements is that either or both of them suffer from a disability.

No interdependency relationship

302-200.02(5)    
Two persons do not have an interdependency relationship if one of them provides domestic support and personal care to the other:

(a)    under an employment contract or a contract for services; or

(b)    on behalf of another person or organisation such as a government agency, a body corporate or a benevolent or charitable organisation.