ITAA 1997 s 302-195(1)

Income tax: must a child of a deceased person be aged less than 18 at the time they receive the superannuation lump sum referred to in subsection 303-5(1) of the Income Tax Assessment Act 1997 to satisfy, by virtue of paragraph 302-195(1)(b) of that Act, the requirement in paragraph 303-5(1)(c) that 'you are a death benefits dependant' of that deceased person?

Death benefits dependant - adult child caring for terminally ill parent

Death benefits dependant - adult child on youth allowance