Document ID: chunk:federal_register_of_legislation:F2024L00664:schedule:12:p4
Version: federal_register_of_legislation:F2024L00664
Segment Type: schedule
Provision Reference: sch 12 (pt 4/5)
Character Range: 238904–241593

within 24 months of the date of certification
    * at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury
    * the certification period has not ended for each of the certificates.

The certification period is 24 months from the date of certification.

A death benefit dependant for taxation purposes includes:

    * spouse of the deceased
    * child of the deceased under 18 years old
    * a person who had an interdependency relationship with the deceased
    * a person who was a dependant of the deceased just before the latter died
    * any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979).

A spouse of the deceased includes another person who:

    * was in a relationship with the deceased that was registered under a law of a prescribed state or territory
    * lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married.

A child of the deceased includes:

    * an adopted child, stepchild or ex-nuptial child
    * a child of the deceased's spouse
    * a child of the deceased within the meaning in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement).

An interdependency relationship includes:

    * a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other
    * a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability.

For further information on interdependency relationships and before accepting that a person is financially dependent refer to interdependency relationship.

Rounding of withholding amounts

Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts.

Example: Super lump sum made by a super provider from an untaxed element.

Chloe is 62 years of age and a member of AAFund super fund. She has decided to retire and take some of her super as a lump sum. As Chloe is over 60 years of age,