Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 960-255 Family relationships
Relationships between couples
960-255(1)
If one individual is the *spouse of another individual because of the definition of spouse in subsection 995-1(1) , relationships traced to, from or through the individual, and family groups of which either individual is a member, are to be determined in the same way as if the individual were legally married to the other individual.
Example:
George and Angelika are not legally married but live together on a genuine domestic basis in a relationship as a couple. This Act treats them as part of each other's family.
Relationships involving children
960-255(2)
If one individual is the *child of another individual because of the definition of child in subsection 995-1(1) , relationships traced to, from or through the individual, and family groups of which either individual is a member, are to be determined in the same way as if the individual were the natural child of the other individual.
Example:
Clare's stepfather Frank has a sister Angela. This Act applies as if Angela were Clare's aunt because Clare is defined to be Frank's child. That is, Clare's relationship to Angela is determined on the basis that Clare is Frank's natural child.
Application
960-255(3)
Subsections (1) and (2) apply for the purposes of this Act. They also apply for the purposes of a provision of another Act if one or more of the following applies for the purposes of that provision (or would apply if it were used in the provision):
(a) the definition of child in subsection 995-1(1) ;
(b) the definition of parent in subsection 995-1(1) ;
(c) the definition of relative in subsection 995-1(1) ;
(d) the definition of spouse in subsection 995-1(1) .
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