With the recent changes in the tax law definition of a dependent, it is interesting to compare how the United States definition of a dependent differs from others throughout the world. Go to the Australian Government Tax Web page at http://

www.ato.gov.au/. At that site click on the link in the upper right-hand corner entitled A-Z Index. Using the drop-down menu, click on ‘‘individuals.’’ This will produce a keyword index page. Click on the letter D and then click on the word ‘‘dependant.’’

Then click on the term ‘‘dependants and separate net income.’’ Read through the information provided on this page and determine how the Australian definition of a dependent is similar to and different from that of a qualifying child or a qualifying relative.