Private ruling: Spouse tax offset and baby bonus
Published: July 2012
Ruling period: Year ended 30 June 2010 | Year ended 30 June 2011 | Year ended 30 June 2012
Date scheme commenced: January 2010

Ruling: Q1: Are you entitled to a spouse tax offset? | A1: No. | Q2: Are you entitled to a Baby Bonus? | A2: No.


Relevant legislative provisions: Income Tax Assessment Act 1936 Section 159J | Income Tax Assessment Act 1997 Section 995-1 | Income Tax Assessment Act 1997 Section 61-360

Reasons for decision: Summary: Spouse tax offset Subsection 159J of the Income Tax Assessment Act 1936 provides that a taxpayer is entitled to a tax offset where, during the year of income, they contributed to the maintenance of a spouse who is a 'resident of Australia'. A spouse is defined in section 995-1 of the Income Tax Assessment Act 1997 (ITAA 1997) as a husband or wife to whom you are legally married, or a person who lives with you on a genuine domestic basis as your husband or wife. While we accept that you support your partner and child overseas, you are not legally married and they do not live with you. Your partner is not considered to be a spouse for the purposes of claiming a spouse tax offset. Therefore, you are not entitled to a spouse tax offset. | Detailed Reasoning - Baby Bonus: Section 61-360 of the ITAA 1997 provides for a baby bonus for a child born between 1 July 2001 and 1 July 2004. As your child was not born between these dates, you are not entitled to a baby bonus. The baby bonus was replaced by the maternity payment which is administered and paid through Centrelink.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet. | Relevant facts: You live and work in Australia. | You have a partner and child who live overseas. | Your child was born in 2011. | You applied to have your partner immigrate to Australia in February 2012.