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Dependant

Definition of a dependant

A dependant is:
  • A spouse;
  • A child and the child of a spouse (e.g. son, daughter, step son, step daughter, legally adopted child)

    • Who was alive during any portion of the year of assessment, and who on the last day of the year of assessment:

      • Was unmarried and was not or would not, had he or she lived, have been:

        • Older than 18 years

        • 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

        • 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

      • 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;

  • 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.