Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 4/4)
Character Range: 7715997–7718679

way as if he or she were the individual's natural child.

960‑255  Family relationships

Relationships between couples
 (1) If one individual is the *spouse of another individual because of the definition of spouse in subsection 995‑1(1), relationships traced to, from or through the individual, and family groups of which either individual is a member, are to be determined in the same way as if the individual were legally married to the other individual.
Example: George and Angelika are not legally married but live together on a genuine domestic basis in a relationship as a couple. This Act treats them as part of each other's family.

Relationships involving children
 (2) If one individual is the *child of another individual because of the definition of child in subsection 995‑1(1), relationships traced to, from or through the individual, and family groups of which either individual is a member, are to be determined in the same way as if the individual were the natural child of the other individual.
Example: Clare's stepfather Frank has a sister Angela. This Act applies as if Angela were Clare's aunt because Clare is defined to be Frank's child. That is, Clare's relationship to Angela is determined on the basis that Clare is Frank's natural child.

Application
 (3) Subsections (1) and (2) apply for the purposes of this Act. They also apply for the purposes of a provision of another Act if one or more of the following applies for the purposes of that provision (or would apply if it were used in the provision):
 (a) the definition of child in subsection 995‑1(1);
 (b) the definition of parent in subsection 995‑1(1);
 (c) the definition of relative in subsection 995‑1(1);
 (d) the definition of spouse in subsection 995‑1(1).

Subdivision 960‑M—Indexation

Guide to Subdivision 960‑M

960‑260  What this Subdivision is about

      There are a number of provisions that require amounts to be indexed. This Subdivision shows you:
          • how to index those amounts; and
          • how to calculate the indexation factor.

Table of sections
960‑265 The provisions for which indexation is relevant

Operative provisions
960‑270 Indexing amounts
960‑275 Indexation factor
960‑280 Index number
960‑285 Indexation—superannuation and employment termination
960‑290 Indexation—levy threshold for the major bank levy

960‑265  The provisions for which indexation is relevant
  This table sets out the provisions for which indexation is relevant.

Provisions for which indexation is relevant
Item                                         Topic of provision:                                                                                                     See: