Dependant
Definition of a dependant
By Alicia Human · Updated
- A spouse;
- A child and the child of a spouse (e.g. son, daughter, step son, step daughter, legally adopted child)
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Who was alive during any portion of the year of assessment, and who on the last day of the year of assessment:
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Was unmarried and was not or would not, had he or she lived, have been:
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Older than 18 years
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Older than 21 years and was entirely or partly dependent for maintenance on the person and has not become liable to pay normal tax for the year
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Older than 26 years and was entirely or partly dependent for maintenance on the person and has not become liable to pay normal tax for the year and was a full-time student at an educational institution of a public character; or
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In the case of any other child, was incapacitated by a disability from maintaining himself or herself and was entirely or partly dependent for maintenance on the person and hasn’t become liable to pay normal tax for that year;
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- Any other member of a person’s family for whom he or she is liable for family care and support (e.g. mother, father, mother-in-law, father-in-law, brother, sister, grandparents, grandchildren); or
- Any other person who is recognised as a dependant of that person in terms of the rules of a registered medical scheme or fund.