The following definitions will help you determine whether you are eligible for this tax offset.
Your 'spouse' includes another person (whether of the same sex or opposite 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) is explained in Adjusted taxable income (ATI) for you and your dependants.
Did you have a dependent spouse who was born before 1 July 1952?
No |
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Yes |
Read below. |
The Government has introduced legislation changing the way you claim for certain dependants.
The changes mean that you can no longer claim the housekeeper and child-housekeeper tax offsets as part of this question. You may still be able to claim the housekeeper and child-housekeeper tax offsets if you are eligible for a zone or overseas forces tax offset at question T5.
At the time of printing Individual tax return instructions 2013 these changes had not become law. Go to ato.gov.au/newlegislation for information about the progress of this legislation.
Shared care
You had shared care if you, and your spouse if you had one, cared for your child for some of the income year, and someone else, such as a former spouse, cared for the child for the rest of the income year.
If you received family tax benefit Part B as part of a shared-care arrangement, you will need to know your FTB shared-care percentage to calculate your spouse offset. Your FTB shared-care percentage is usually not the same as your 'Shared care percentage' which appears on correspondence you have received from Services Australia.
If you do not know your FTB shared-care percentage, contact Services Australia.
How to contact Services Australia
For advice on family tax benefit, you can contact Services Australia by any of the following means:
- Visit their website at servicesaustralia.gov.auExternal Link
- Phone 13 61 50 between 8.00am and 8.00pm, Monday to Friday.
- Visit your nearest Medicare, Centrelink or Child Support Service Centre
- Phone 13 12 02 if you don't speak English well.
- Use a teletypewriter (TTY) service 1800 810 586 if you have a hearing or speech impairment (this service is only available via a teletypewriter).
Answering this question
If you had a dependent spouse born before 1 July 1952, read on.
Part A - Dependent spouse
You cannot claim this tax offset if:
- your spouse was born on or after 1 July 1952
- your adjusted taxable income (ATI) for 2012-13 was more than $150,000, or
- you had a spouse for the whole year and their ATI for 2012-13 was $9,974 or more.
To work out your ATI go to Adjusted taxable income (ATI) for you and your dependants or use the Income tests calculator.
If your spouse was born on or after 1 July 1952, you may still be able to claim for them at item T5 or T7.
You can claim a dependent spouse tax offset for any period in 2012-13 that you had a spouse and you met all these conditions:
- your spouse was born before 1 July 1952
- you maintained your spouse; see What is maintaining a dependant? in Adjusted taxable income (ATI) for you and your dependants
- your spouse was a resident; if you are not sure, see Are you an Australian resident? in Completing individual information on your tax return
- you were a resident at any time during 2012-13
- if you had a dependent child or student, neither you nor your spouse (during any period they were your spouse) was eligible for family tax benefit (FTB) Part B or if one of you was eligible for it, you were eligible at the shared-care rate only.
- neither you nor your spouse (during any period they were your spouse) received parental leave pay. Dad and partner pay does not affect your entitlement to this tax offset.
To work out your spouse's ATI for the period you can claim use the worksheet in Adjusted taxable income (ATI) for you and your dependants.
The maximum spouse tax offset you can claim is $2,423.
If you are entitled to claim a dependent spouse tax offset, go to part A of Completing your tax return.
Completing your tax return
Part A - Dependent spouse
If you had an eligible dependent spouse for part of the year and a different eligible dependent spouse for another part of the year, you will need to complete worksheet 1 twice (once for each spouse) and then add the amounts at (f) to work out your dependent spouse tax offset.
Step 1
Complete worksheet 1.
Worksheet 1 |
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Working out your dependent spouse tax offset |
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If you had a dependent spouse for the whole year and neither of you were eligible for FTB Part B or received parental leave pay at any time during the year, write $2,423 at (d), then continue from there. |
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If you had a dependent spouse for only part of the year and neither of you were eligible for FTB Part B or parental leave pay during that period, work out the number of days you had a spouse and multiply this number by $6.64. Write the amount at (a). |
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(a) |
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If you or your spouse were eligible for FTB Part B or parental leave pay at any time during the year, for the period you had a dependent spouse, work out the number of days that neither of you were eligible for FTB Part B or received parental leave pay. Multiply this number by $6.64. Write the amount at (b). |
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(b) |
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If you or your spouse were eligible for FTB Part B at a shared-care rate at any time during the year, work through (p) to (s) below for the period you had a dependent spouse. If your FTB shared-care percentage changed during the year, work through (p) to (s) for each period it was different. |
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(p) |
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$ |
(q) |
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% |
(r) |
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$ |
(s) |
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Write the amount from (s) at (c). If your FTB shared-care percentage changed during the year, add up the amounts from (s) and write the total at (c). |
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(c) |
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Add (a), (b) and (c). Write the answer at (d). The amount at (d) is your maximum dependent spouse tax offset. It cannot be more than $2,423. |
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(d) |
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To calculate your spouse's ATI for the period you are claiming the spouse offset, you can use the worksheets in Adjusted taxable income (ATI) for you and your dependants or use the Income tests calculator. If your spouse's ATI for the period you are claiming the spouse tax offset was less than $286, the amount at (d) is your spouse tax offset. Write this amount at (f) and go to step 2. If your spouse's ATI was $286 or more for the period you are claiming a spouse tax offset, deduct $282 from their ATI and divide the remaining amount by 4. Round this down to the nearest dollar. Write the answer at (e). |
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(e) |
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Take (e) away from (d). Write the answer at (f). |
$ |
(f) |
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Step 2
The amount at (f) is your dependent spouse tax offset. Write this amount at P item T1 on page 5 of your tax return.
Step 3
Complete the income test items IT1 to IT8 on page 8 of your tax return.
Step 4
If you had more than one dependent spouse between 1 July 2012 and 30 June 2013 and at least one of them was born before 1 July 1952, print X in the Yes box at the right of Did you have a dependent spouse born on or before 30 June 1952? Otherwise, print X in the No box.
Step 5
Complete Spouse details - married or de facto on pages 8-9 of your tax return.
Where to go next
- Go to question T2 Seniors and pensioners (includes self-funded retirees).
- Return to main menu Individual tax return instructions.
- Go back to Taxable income or loss.