Commonwealth Consolidated Acts

A NEW TAX SYSTEM (MEDICARE LEVY SURCHARGE--FRINGE BENEFITS) ACT 1999 - SECT 5

    A person is a dependant of another person for a period if the person would be a dependant of the other person for the period for the purposes of Part   VIIB of the Assessment Act, disregarding subsections   251R(4), (5), (6B), (6C) and (6D) of that Act.