Private ruling: Spouse tax offset
Published: October 2013
Ruling period: Year ended 30 June 2013 | Year ended 30 June 2014 | Year ended 30 June 2015 | Year ended 30 June 2016
Date scheme commenced: 1 July 2012

Ruling: Q1: Are you entitled to a dependent spouse or dependent (invalid and carer) tax offset? | A1: No.


Relevant legislative provisions: Income Tax Assessment Act 1936 Section 159J | Income Tax Assessment Act 1997 Section 61-10

Reasons for decision: Detailed Reasoning - Spouse tax offset: The legislation in relation to claiming a tax offset for a dependent spouse was recently amended and applies to assessments for the 2012-13 income year and later income years. Under the amended subsection 159J(1C) of the Income Tax Assessment Act 1936 , a taxpayer is not entitled to a tax offset in respect of a dependent spouse if the dependant was born on or after 1 July 1952. As your spouse was born after this date, you are not entitled to a dependent spouse tax offset. | Detailed Reasoning - Dependent (invalid and carer) tax offset: Under section 61-10 of the Income Tax Assessment Act 1997 , certain taxpayers are entitled to a dependent (invalid and carer) tax offset. You may be entitled to a tax offset if you maintained your spouse during the income year and your spouse was receiving (a) a disability support pension or a special needs disability support pension under the Social Security Act 1991 ; or (b) an invalidity service pension under the Veterans' Entitlements Act 1986 . In your circumstances, your spouse does not receive a disability support pension or invalidity service pension. Therefore you are not entitled to a dependent (invalid and carer) tax offset.

Relevant facts: Your spouse has been assessed as totally and permanently disabled and is dependent on you. | Your spouse was born after 1 July 1952.