[Awan Hammad]

Hi Umesh

I would request a declaration from the beneficiary that they meet the requirements to be treated as in an interdependency relationship with the deceased.

You could request that the reason be documentated in the declaration in case it was ever queried by the ATO.

Refer for guidance:

https://www.moores.com.au/news/parents-and-adult-children-when-are-they-in-an-interdependancy-relationship/

Thanks

The Auditors Institute