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INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 302.200.01

What is an interdependency relationship--matters to be taken into account

             (1)  For the purposes of paragraph 302-200(3)(a) of the Act, this section specifies matters that are to be taken into account in determining whether 2 persons have an interdependency relationship under section 302-200 of the Act .

             (2)  The matters are:

                     (a)  all of the circumstances of the relationship between the persons, including (where relevant):

                              (i)  the duration of the relationship; and

                             (ii)  whether or not a sexual relationship exists; and

                            (iii)  the ownership, use and acquisition of property; and

                            (iv)  the degree of mutual commitment to a shared life; and

                             (v)  the care and support of children; and

                            (vi)  the reputation and public aspects of the relationship; and

                           (vii)  the degree of emotional support; and

                          (viii)  the extent to which the relationship is one of mere convenience; and

                            (ix)  any evidence suggesting that the parties intend the relationship to be permanent; and

                     (b)  the existence of a statutory declaration signed by one of the persons to the effect that the person is, or (in the case of a statutory declaration made after the end of the relationship) was, in an interdependency relationship with the other person.



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