Private ruling: Dependant spouse tax offset
Published: March 2014
Ruling period: Year ended 30 June 2013
Date scheme commenced: 1 July 2012

Ruling: Q1: Are you entitled to claim a dependant spouse tax offset for the year ended 30 June 2013? | A1: No.

Relevant facts and circumstances: Your spouse was born after 1 July 1952. They were your carer. During the relevant financial year your spouse did not receive a carer's benefit or allowance from the Australian government.

Relevant legislative provisions: Income Tax Assessment Act 1936 Subsection 159J(1) | Income Tax Assessment Act 1936 Subsection 159J(1A) | Income Tax Assessment Act 1936 Subsection 159J(6)

Reasons for decision: Summary: Section 159J of the Income Tax Assessment Act 1936 (ITAA 1936) allows a taxpayer to claim tax offset for a dependant spouse born before 1 July 1952 or a carer spouse. A carer spouse is defined, in section 159J(6) of ITAA 1936 to mean a person who is a spouse of the taxpayer, being a person: (a) who is wholly engaged in providing care to an invalid relative, or (b) to whom a carer allowance or carer payment is being paid pursuant to the Social Security Act 1991 (SSA) or to whom a carer service pension is being paid pursuant to the Veterans' Entitlements Act 1986 . The term 'invalid relative' is defined as a person aged 16 years or over who is a child, brother or sister of the taxpayer or their taxpayer's spouse. The invalid relative must also be receiving a disability support pension or special needs disability support pension under the SSA. Whilst it is accepted that your spouse provided care for you, they were not paid a carer allowance or payment nor did you meet the definition of an invalid relative for the purposes of the legislation. You are unable to claim a dependant tax offset for your spouse as they were born after 1 July 1952 and did not meet the definition of a carer spouse.