Private ruling: Dependant spouse tax offset
Published: November 2013
Ruling period: Year ending 30 June 2013
Date scheme commenced: 1 July 2012

Ruling: Q1: Are you entitled to claim a dependant tax offset in respect of your spouse? | A1: No

Relevant facts and circumstances: Your spouse was born after 1952. You have provided a letter from your spouse's doctor advising that your spouse is suffering from a medical problem and will be unfit for work indefinitely. You maintain your spouse, paying the cost of food and medication. Your spouse has no taxable income. Neither you or your spouse receive any disability, invalid or carer pensions.

Relevant legislative provisions: Income Tax Assessment Act 1936 Section 159J

Reasons for decision: Summary: A resident taxpayer that contributes to the maintenance of a spouse may be entitled to claim the spouse offset under section 159J of the Income Tax Assessment Act 1936 (ITAA 1936). To be eligible for a dependant tax offset in respect of a spouse in the 2012-13 financial year and beyond, your spouse must be born prior to 1 July 1952, unless they are deemed an invalid spouse. Subsection 159J(6) of the ITAA 1936 defines an invalid spouse as a spouse of the taxpayer who is receiving a disability support pension or a special needs disability support pension. In your case, your spouse was born after 1 July 1952. They are not considered an invalid spouse for the purposes of the tax offset as they do not receive a disability support pension or a special needs disability support pension. Accordingly, you do not fulfil all of the criteria to be able to claim the dependent tax offset in respect of your spouse.