“Dependent” definition of section 6B of ITA

‘dependant’ means-

(a)     a person’s spouse;

(b)     a person’s child and the child of his or her spouse;

(c)     any other member of a person’s family in respect of whom he or she is liable for family care and support; or

[Paragraph (c) amended by section 6 of Act 23 of 2018 effective on 17 January 2019]

(d)     any other person who is recognised as a dependant of that person in terms of the rules of a medical scheme or fund contemplated in section 6A(2)(a) (i) or (ii),

at the time the fees contemplated in section 6A(2)(a) were paid, the amounts contemplated in paragraph (a) and (b) of the definition of ‘qualifying medical expenses’ were paid or the expenditure contemplated in paragraph (c) of that definition was incurred and paid;