Regulations to further refine the meaning of “interdependency” for superannuation and related taxation law have been announced by Assistant Treasurer Mal Brough.

Last year the Government expanded the definition of dependant so that people in an “interdependency relationship” were eligible to receive superannuation death benefits tax-free in the same way as a spouse, child or person who is financially dependant on the deceased fund member.

The new regulations list a number of factors to be considered in determining whether an interdependency relationship exists, including the duration of the relationship, use and acquisition of property, and the reputation and public aspects of the relationship.

The regulations were finalised following four weeks of public consultation.