ato logo
Search Suggestion:

Definitions

Check the definitions related to invalid and invalid carers.

Last updated 25 June 2019

Child

Child includes:

  • your adopted child, stepchild or ex-nuptial child
  • a child of your spouse
  • someone who is your child within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement).

Maintaining another person

You maintained a dependant or maintained another person if any of the following applied:

  • you both lived in the same house
  • you gave them food, clothing and lodging
  • you helped them to pay for their living, medical and educational costs.

If you had a spouse for the whole of 2018–19 and your spouse worked at any time during the year, we still consider you to have maintained your spouse as a dependant for the whole income year.

We consider you to have maintained a dependant or maintained another person even if the two of you were temporarily separated, for example, due to holidays or overseas travel.

If you maintained a dependant or maintained another person for only part of the year, you may need to adjust your claim accordingly.

Spouse

Your spouse includes another person (of any sex) who:

  • you were in a relationship with that was registered under a prescribed state or territory law
  • although not legally married to you, lived with you on a genuine domestic basis in a relationship as a couple.

Adjusted taxable income (ATI)

A person's ATI is the sum of the following amounts:

  • taxable income (excluding any assessable First home super saver released amount)
  • adjusted fringe benefits total, which is the sum of:  
    • reportable fringe benefits amounts received from employers exempt from fringe benefits tax under section 57A of the Fringe Benefits Tax Assessment Act 1986 multiplied by 0.53, and
    • reportable fringe benefits amounts from employers not exempt from fringe benefits tax under section 57A of the Fringe Benefits Tax Assessment Act 1986  
     
  • reportable employer superannuation contributions
  • deductible personal superannuation contributions
  • certain tax-free government pensions or benefits received by the person
  • target foreign income (income and certain other amounts from sources outside Australia not included in your taxable income or received as a fringe benefit)
  • net financial investment loss (the amount by which the person's deductions attributable to financial investments exceeded their total financial investment income)
  • net rental property loss (the amount by which the person's deductions attributable to rental property exceeded their rental property income)

less

QC58905