Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p20
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 20/33)
Character Range: 4726115–4728904

Meaning of death benefits dependant
302‑200 What is an interdependency relationship?

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.

302‑200  What is an interdependency relationship?
 (1) Two persons (whether or not related by family) have an interdependency relationship under this section if:
 (a) they have a close personal relationship; and
 (b) they live together; and
 (c) one or each of them provides the other with financial support; and
 (d) one or each of them provides the other with domestic support and personal care.
 (2) In addition, 2 persons (whether or not related by family) also have an interdependency relationship under this section if:
 (a) they have a close personal relationship; and
 (b) they do not satisfy one or more of the requirements of an interdependency relationship mentioned in paragraphs (1)(b), (c) and (d); and
 (c) the reason they do not satisfy those requirements is that either or both of them suffer from a physical, intellectual or psychiatric disability.
 (3) The regulations may specify:
 (a) matters that are, or are not, to be taken into account in determining under subsection (1) or (2) whether 2 persons have an interdependency relationship under this section; and
 (b) circumstances in which 2 persons have, or do not have, an interdependency relationship under this section.

Division 303—Superannuation benefits paid in special circumstances

Table of Subdivisions
 Guide to Division 303
303‑A Modifications for defined benefit income
303‑B Other special circumstances

Guide to Division 303

303‑1  What this Division is about

      Under Subdivision 303‑A, the tax treatment of superannuation income stream benefits that are defined benefit income can