Private ruling: Claiming a dependant spouse tax offset.
Published: November 2012
Ruling period: Year ended 30 June 2012
Date scheme commenced: 1 July 2011

Ruling: Q1: Are you entitled to a dependant spouse tax offset? | A1: No

Relevant facts and circumstances: You are married and your spouse's passport shows their date of birth as being after 1 July 1971.

Relevant legislative provisions: Income Tax Assessment Act 1936 Section 159J | Income Tax Assessment Act 1936 Subsection 159J(1A) | Income Tax Assessment Act 1936 Subsection 159J(1C) | Income Tax Assessment Act 1936 Subsection 159J(2)

Reasons for decision: Summary: Section 159J of the Income Tax Assessment Act 1936 (ITAA 1936) generally provides that a taxpayer is entitled to a tax offset where, during the year of income, they contributed to the maintenance of a dependant who is a resident of Australia. However, section 159J(1C) of the ITAA1936 says a taxpayer is not entitled to a rebate for a dependant spouse if the dependant was born on or after 1 July 1971 with this applicable for the 2011-12 financial year and later financial years. The evidence that you have provided with your private ruling application shows that your spouse was born after 1 July 1971. You have not provided any evidence to support your assertion that they were born on another date. As you have not met all of the required conditions to claim a dependant spouse tax offset for the 2011-12 financial year, you are not entitled to the dependant spouse tax offset for this year.