|
Dependant includes |
SIS |
Tax |
|
Spouse, including de facto Former spouse |
Yes No |
Yes Yes |
|
Child under age 18 Child aged 18 or more1 |
Yes Yes |
Yes No |
|
Person in interdependency relationship |
Yes |
Yes |
|
‘Ordinary meaning’ dependant |
Yes |
Yes |
|
Other |
No |
Yes – in limited circumstances2 |
|
The SIS definition of dependant determines who is eligible to receive a superannuation death benefit while the tax definition determines how the superannuation death benefit is taxed. 1: Unless they otherwise meet dependency requirements eg through interdependency or as an ‘ordinary meaning’ dependant 2: In certain circumstances, if an individual who is not otherwise a tax dependant will be treated as a tax dependant if they receives a death benefit lump sum in relation to a person who died in the line of duty as:
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