Can an adult child be a tax dependant - ATO ID 2014/22 says yes.
02 Jul 15 |
RETIREMENT & ESTATE PLANNING BULLETIN
Issue: Vol 18 No 5 June 2015
Pages: pp. 65-66
ATO Interpretative Decision 2014/22 addresses the question: "Can an adult child be a 'death benefits dependant' of his or her deceased parent for the purposes of s 302-195 of the ITAA97".
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Daniel of DBA Lawyers, Daniel is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the ATO’s Superannuation Industry Relationship Network (SIRN), the Chair of the Tax Institute’s National Superannuation Committee, a member of the Law Institute of Victoria’s Tax Committee, and is involved with a number of other tax and SMSF committees and discussion groups. Dan presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor.
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29 May 2019