Income Tax Assessment (1997 Act) Regulations 2021
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Income Tax Assessment (1997 Act) Regulations 2021
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(1) For the purposes of paragraph 302‑200(3)(a) of the Act, this section specifies matters that are to be taken into account in determining whether 2 persons have an interdependency relationship under section 302‑200 of the Act. (2) The matters are: (a) all of the circumstances of the relationship between the persons, including (where relevant): (i) the duration of the relationship; and (ii) whether or not a sexual relationship exists; and (iii) the ownership, use and acquisition of property; and (iv) the degree of mutual commitment to a shared life; and (v) the care and support of children; and (vi) the reputation and public aspects of the relationship; and (vii) the degree of emotional support; and (viii) the extent to which the relationship is one of mere convenience; and (ix) any evidence suggesting that the parties intend the relationship to be permanent; and (b) the existence of a statutory declaration signed by one of the persons to the effect that the person is, or (in the case of a statutory declaration made after the end of the relationship) was, in an interdependency relationship with the other person.