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 throughout the world. Go to the Australian Government Tax Web page at www.ato.gov.au/. Type the word dependant (Australian spelling) in the search box. Then click on the term ‘‘Adjusted taxable income (ATI) for you and your dependants.’’ 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.