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Death benefit dependant: can an interdependency relationship exist between deceased child and parent?

Publication date: 12 Jul 16 | Source: CCH TAX WEEK

Issue: Issue 25, 24 Jun 2016

Pages: pp 3-6


This article looks at whether a parent and deceased child can be in an interdependency relationship for the purpose of satisfying the definition of death benefit dependant in ITAA 1997. It follows the AAT decision in Case 2/2016, [2016] AATA 264.

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Author profiles

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Bryce Figot CTA
Bryce is a Director at leading SMSF law firm DBA Lawyers. He practices predominantly in taxation and superannuation law, particularly the law of SMSFs. He is regularly quoted and published in the Australian Financial Review, the Herald Sun, CCH and LexisNexis publications, and elsewhere in the financial press. He presents extensively to accountants, financial planners and lawyers Australia-wide. Bryce has worked with DBA Lawyers since 2003. He holds both a bachelor degree and a masters degree in law and is an accredited Specialist SMSF Advisor. - Current at 10 December 2015
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