Commonwealth Numbered Regulations

INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 302.200.02

             (1)  For the purposes of paragraph 302-200(3)(b) of the Act, this section specifies circumstances in which 2 persons have, or do not have, an interdependency relationship under section 302-200 of the Act.

Interdependency relationship

             (2)  Two persons have an interdependency relationship if:

                     (a)  they satisfy the requirements of paragraphs 302-200(1)(a) to (c) of the Act; and

                     (b)  one or both of them provides the other with support and care of a type and quality normally provided in a close personal relationship, rather than by a mere friend or flatmate.

Note:          For example, care normally provided in a close personal relationship rather than by a friend or flatmate includes the following:

(a)    significant care provided for the other person when the other person is unwell;

(b)    significant care provided for the other person when the other person is suffering emotionally.

             (3)  Two persons have an interdependency relationship if:

                     (a)  they have a close personal relationship; and

                     (b)  they do not satisfy one or more of the other requirements set out in subsection 302-200(1) of the Act; and

                     (c)  the reason they do not satisfy those requirements is that they are temporarily living apart.

Note:          For example, 2 persons may satisfy paragraph (c) if one of the persons is temporarily working overseas or is in gaol.

             (4)  Two persons have an interdependency relationship if:

                     (a)  they have a close personal relationship; and

                     (b)  they do not satisfy one or more of the other requirements set out in subsection 302-200(1) of the Act; and

                     (c)  the reason they do not satisfy those requirements is that either or both of them suffer from a disability.

No interdependency relationship

             (5)  Two persons do not have an interdependency relationship if one of them provides domestic support and personal care to the other:

                     (a)  under an employment contract or a contract for services; or

                     (b)  on behalf of another person or organisation such as a government agency, a body corporate or a benevolent or charitable organisation.