Offset for maintaining an invalid or invalid carer

Check if you can claim a tax offset for maintaining an invalid or invalid carer who is 16 years old or older.

Last updated 25 April 2023

When you can claim the tax offset

You may be able to claim a tax offset if you maintain a certain invalid or invalid carer.

The invalid or carer must be both:

You can't claim the tax offset if the invalid or carer is either:

your spouse and your adjusted taxable income in 2022–23 is more than $104,432
not your spouse and your and your spouse's adjusted taxable income in 2022–23 is more than $104,432.

You may claim an invalid tax offset for maintaining an invalid if:

they are either your
- spouse
- child 16 years old or older
- sibling 16 years old or older
- spouse's child 16 years old or older
- spouse's sibling 16 years old or older
- parent
- spouse's parent
they receive either
- a disability support pension under the Social Security Act 1991
- a special needs disability support pension under the Social Security Act 1991
- an invalidity service pension under the Veterans’ Entitlement Act 1986.

You may claim an invalid carer tax offset for maintaining an invalid carer if:

they are either your
- spouse
- parent
- spouse's parent
they care for either
- your or your spouse’s invalid child 16 years old or older
- your or your spouse's sibling 16 years old or older
they receive a carer payment or carer allowance under the Social Security Act 1991 for that person
they have been wholly engaged in providing care to an invalid person receiving either
- a disability support pension under the Social Security Act 1991
- a special needs disability support pension under the Social Security Act 1991
- an invalidity service pension under the Veterans’ Entitlement Act 1986.

You need to calculate the amount of tax offset you can claim in your tax return.

Use the calculator below to work out how much you can claim. Claim the amount at Other tax offsets in your tax return.

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