This article is more than 24 months old and is now archived. This article has not been updated to reflect any changes to the law.
At present, the definition of an "interdependency relationship" is when two persons (whether or not related by family) have a close personal relationship, live together and one or each of them provides the other with financial and domestic support and personal care. 
Now the following matters are to be considered in determining whether two persons have an interdependency relationship  :
Independently of section 10A, two persons will be deemed to have an interdependency relationship in any of the following situations:
If they have a close personal relationship but do not meet the other requirements for an interdependency relationship purely
Employment exception However, two people will not be deemed to have an interdependency relationship if one of them provides domestic support and personal care to the other:
Section 10A(1) of the
Superannuation Industry (Supervision) Act 1993.
 Regulation 1.04AAAA of the Superannuation Industry (Supervision) Regulations 2005.
Andrew is a Partner in the Maddocks Tax & Revenue team.
Andrew provides advice on:
His advice covers both direct and indirect tax considerations.
Prior to joining Maddocks, Andrew was a tax consultant at a Big 4 Chartered Accounting Firm.
The legal information and commentary on this site is general only. Documents ordered through Cleardocs affect the user's legal rights and liabilities. To assess their suitability for the user, legal accounting and financial advice must be obtained.