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A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999
5Who is a dependant of a person?
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5 Who is a dependant of a person?
A person is a dependant of another person for a period if the person would be a dependant of the other person for the period for the purposes of Part VIIB of the Assessment Act, disregarding subsections 251R(4), (5), (6B), (6C) and (6D) of that Act.