Who was alive during any portion of the year of assessment, and who on the last day of the year of assessment:
Was unmarried and was not or would not, had he or she lived, have been:
Older than 18 years
Older than 21 years and was entirely or partly dependent for maintenance on the person and has not become liable to pay normal tax for the year
Older than 26 years and was entirely or partly dependent for maintenance on the person and has not become liable to pay normal tax for the year and was a full-time student at an educational institution of a public character; or
In the case of any other child, was incapacitated by a disability from maintaining himself or herself and was entirely or partly dependent for maintenance on the person and hasn’t become liable to pay normal tax for that year;