Income Tax Assessment Act 1997
View history note
Hide history noteTwo persons (whether or not related by family) have an interdependency relationship under this section 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.
302-200(2)
In addition, 2 persons (whether or not related by family) also have an interdependency relationship under this section if:
(a) they have a close personal relationship; and
(b) they do not satisfy one or more of the requirements of an interdependency relationship mentioned in paragraphs (1)(b), (c) and (d); and
(c) the reason they do not satisfy those requirements is that either or both of them suffer from a physical, intellectual or psychiatric disability.
302-200(3)
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 under this section; and
(b) circumstances in which 2 persons have, or do not have, an interdependency relationship under this section.
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