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Can an adult child be a tax dependant - ATO ID 2014/22 says yes.

Publication date: 02 Jul 15 | Source: RETIREMENT & ESTATE PLANNING BULLETIN

Issue: Vol 18 No 5 June 2015

Pages: pp. 65-66

Abstract:

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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Author profile

Daniel Butler CTA
Photo of author, Daniel BUTLER 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. - Current at 29 May 2019
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