Private ruling: Dependent (invalid and carer) tax offset
Published: October 2013

Ruling: Q1: Are you entitled to a dependent spouse or dependent (invalid and carer) tax offset? | A1: No. Year ended 30 June 2013 1 July 2012 Your spouse has an illness and is dependant on you as they cannot work. Your spouse was born after 1 July 1952. Your spouse does not receive a disability support pension or invalidity service pension. Income Tax Assessment Act 1936 Section 159J Income Tax Assessment Act 1997 Section 61-10 Detailed reasoning Spouse tax offset The legislation in relation to claiming a tax offset for a dependent spouse was amended recently. The amended legislation 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. 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. We acknowledge your personal circumstances, however, the current legislation does not provide any tax offset or concession in your situation.