This is a concept introduced into the SIS and tax legislation in 2005. It seems to have been introduced as a means of providing tax free payment of super benefits to an individual who was in a marriage like relationship with a deceased member but which did not satisfy the traditional definition of marriage. However […]
SIS legislation
Two recent cases on parent-child interdependency
While a child is necessarily a dependant (for the purposes of the SIS Act) of their parent, a parent is not necessarily a SIS Act dependant of their child. A parent could be a dependant of their child if the parent is either financially dependent on the child or if they have an interdependency relationship […]
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