Private ruling: Dependent tax offset
Date of advice: 2 September 2015
Published: September 2015
Ruling period: Year ended 30 June 2015
Date scheme commenced: 1 July 2014

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

Relevant facts and circumstances: You maintain a spouse. Your spouse is wholly engaged in caring for your invalid child. Your child is aged under 16 years.

Relevant legislative provisions: Income Tax Assessment Act 1997 Section 61-10

Reasons for decision: Summary: A resident taxpayer that contributes to the maintenance of a spouse who is caring for an invalid relative may be entitled to claim a dependent tax offset under section 61-10 of the Income Tax Assessment Act 1997 . To be eligible for a dependent tax offset in respect of carer spouse in the 2014-15 financial year and beyond, the following conditions must be fulfilled: • you must contribute to the maintenance of your spouse; • your spouse must be receiving a carer allowance or carer payment; and • your spouse must be receiving the payment in respect of the care of a person who is: • your child, brother or sister, or the brother or sister of your spouse; and • is aged 16 years or over. In your case, it is accepted that you contributed to the maintenance of your spouse and your spouse is engaged in caring for your child. However, as your child is aged under 16 years, you do not fulfil all of the criteria to be able to claim the dependent tax offset in respect of carer spouse.