Document ID: chunk:federal_register_of_legislation:C2025C00014:section:251r:p1
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 251R (pt 1/4)
Character Range: 1757888–1760371

251R  Interpretation
 (2) If, during any period, 2 persons (whether of the same sex or different sexes):
 (a) had a relationship that was registered under a law of a State or Territory prescribed for the purposes of section 2E of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; or
 (b) lived together in a relationship as a couple on a genuine domestic basis, although not legally married to each other;
this Part and any Act imposing Medicare levy has effect in relation to the period as if the persons were married to each other.
 (2A) If, during the period, either or both of the persons was legally married to another person, or in a relationship mentioned in paragraph (2)(a) with another person, this Part and any Act imposing Medicare levy has effect as if the person or persons were not legally married to, or in a relationship mentioned in paragraph (2)(a) with, the other person or persons.
 (3) Subject to subsections (4), (5), (6), (6B), (6C) and (6D), a person shall be taken to have been a dependant of another person for the purposes of this Part during any part of the year of income in which:
 (a) the first‑mentioned person was a resident of Australia;
 (b) the first‑mentioned person was:
 (i) the spouse of the other person;
 (ii) a child of the other person less than 21 years of age; or
 (iii) a child of the other person not less than 21 years of age but less than 25 years of age and receiving full‑time education at a school, college or university; and
 (c) the other person contributed to the maintenance of the first‑mentioned person.
 (4) A child referred to in subparagraph (3)(b)(iii) shall not be taken to have been a dependant of a person for the purposes of this Part during a period being the whole or a part of a year of income unless the person is entitled to a notional tax offset in respect of that child under Subdivision 961‑A of the Income Tax Assessment Act 1997.
 (5) If, in relation to a period, being the whole or a part of a year of income:
 (a) the parents of a child referred to in paragraph (3)(b) lived separately and apart from each other; and
 (b) the child would, but for this subsection, be taken, for the purposes of this Part, to be a dependant of each of his or her parents in respect of that period; and
 (c) both of the parents or their spouses, being partners as defined in the A New Tax System (Family Assistance) Act 1999, are eligible for family tax benefit at the