AAT decision points to 'surprising' interdependency issues
A decision from the Administrative Appeals Tribunal (AAT) has elements that may "surprise" SMSF professionals and challenge their understanding of what constitutes an interdependency relationship.
The facts of TBCL and Commissioner of Taxation [2016] AATA 264 include a son who was born in 1991 – the only child of two parents, who he lived with until 2007 before relocating. He returned to live with his parents in 2009, before his death in a motor vehicle accident in 2013, DBA Lawyers director Bryce Figot explained.
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