sec.40When a person is related to relevant employee— Act , s 518

### sec.40 When a person is related to relevant employee— Act , s 518 For section 518 (1) (a) of the Act , a person is related to a relevant employee if any of the following applies— the person is, or has been, the employee’s spouse; the person is the employee’s child and is entirely or substantially dependent on the employee; the person is entirely or substantially dependent on the employee and the person’s affairs are so closely connected with the affairs of the employee that a benefit derived by the person, or a substantial part of it, could pass to the employee. - (a) the person is, or has been, the employee’s spouse; - (b) the person is the employee’s child and is entirely or substantially dependent on the employee; - (c) the person is entirely or substantially dependent on the employee and the person’s affairs are so closely connected with the affairs of the employee that a benefit derived by the person, or a substantial part of it, could pass to the employee.