Related individuals
Legally married spouses, de facto spouses, and persons related by blood, marriage or adoption.
For example, a related individual can be a person's child, grandson, father, grand-mother, brother or the spouse of his or her brother, or the child, father or mother of the person's spouse. A person's nephew, niece, uncle or aunt is not a related individual.
A spouse is an individual with whom another person is married or living in a civil union, or an individual who is the de facto spouse of the person at the time of the transaction. A de facto spouse is an individual of the same or opposite sex who, at the time of the transaction:
- is living in a conjugal relationship with the person and is the biological or adoptive parent (legally or otherwise) of a child of whom the person is also a parent;
- has been living in a conjugal relationship with the person for at least 12 consecutive months (a separation of fewer than 90 days following the breakdown of their relationship is considered not to have interrupted the 12-month period); or
- has been living in a conjugal relationship with the person for less than 12 months, but had previously lived in a conjugal relationship with the person for at least 12 consecutive months (a separation of fewer than 90 days following the breakdown of their relationship is considered not to have interrupted the 12-month period).