57ODefinitions

57O Definitions

immediate family member, of a transferee, means an individual—

(a) who is a natural parent, adoptive parent or step-parent of the transferee; or

(b) who is, or was when the transferee was under 18 years of age, a legal guardian of the transferee; or

(c) who is a grandparent of the transferee; or

(d) who is a sibling of the transferee;

residence requirement means the requirement referred to in section 57S as varied (if at all) by the Commissioner under section 57T.

S. 57P inserted by No. 18/2023 s. 9.