Income Tax Assessment Act 1997

CHAPTER 6 - THE DICTIONARY  

PART 6-1 - CONCEPTS AND TOPICS  

Division 960 - General  

Subdivision 960-J - Family relationships  

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History

Subdiv 960-J inserted by No 144 of 2008, s 3 and Sch 14 item 90, applicable:

(a) in relation to the 2009 - 2010 income year and later income years; and

(b) to the extent to which the amendments affect the Fringe Benefits Tax Assessment Act 1986 - in relation to the FBT year starting on 1 April 2009 and later FBT years.

Guide to Subdivision 960-J

SECTION 960-250   What this Subdivision is about  

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This Subdivision has 2 principles for defining family relationships.

The first principle is to treat an unmarried couple (whether of the same sex or different sexes) in the same way as a married couple if:

(a) their relationship is registered under particular State or Territory laws; or

(b) they live together on a genuine domestic basis.

The second principle is to treat anyone who is defined to be an individual's child in the same way as the individual's natural child would be treated.

Both principles extend to tracing other family relationships, including beyond couples and children and their parents.

TABLE OF SECTIONS

TABLE OF SECTIONS

Operative provisions
960-252	Object of this Subdivision
960-255	Family relationships

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History

S 960-250 inserted by No 144 of 2008, s 3 and Sch 14 item 90, applicable:

(a) in relation to the 2009 - 2010 income year and later income years; and

(b) to the extent to which the amendments affect the Fringe Benefits Tax Assessment Act 1986 - in relation to the FBT year starting on 1 April 2009 and later FBT years.

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