Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 302.195

Meaning of death benefits dependant

             (1)  A death benefits dependant , of a person who has died, is:

                     (a)  the deceased person's * spouse or former spouse; or

                     (b)  the deceased person's * child, aged less than 18; or

                     (c)  any other person with whom the deceased person had an interdependency relationship under section 302-200 just before he or she died; or

                     (d)  any other person who was a dependant of the deceased person just before he or she died.

             (2)  For the purposes of this Division, treat an individual who receives a * superannuation lump sum because of the death of another person as a death benefits dependant of the deceased person in relation to the lump sum if the deceased person * died in the line of duty (see subsection (3)) as:

                     (a)  a member of the Defence Force; or

                     (b)  a member of the Australian Federal Police or the police force of a State or Territory; or

                     (c)  a protective service officer (within the meaning of the Australian Federal Police Act 1979 ).

             (3)  For the purposes of subsection (2), a person died in the line of duty if the person died in the circumstances specified in the regulations.



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