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. |
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 or your spouse received family tax benefit Part B as part of a shared-care arrangement, you will need to know the FTB shared-care percentage to calculate your dependent spouse offset. The 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 the 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:
- Go to servicesaustralia.gov.auExternal Link
- Phone 13 61 50 between 8.00am and 8.00pm, Monday to Friday.
- Go to 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 2013–14 was more than $150,000, or
- you had a spouse for the whole year and their ATI for 2013–14 was $10,166 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 with your zone or overseas forces tax offset. If you cannot claim at item T5 you may be eligible to claim for your spouse at item T7 if they are genuinely unable to work and in receipt of an invalidity or carer payment..
You can claim a dependent spouse tax offset for any period in 2013–14 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 2013–14
- 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, eligibility was 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 dependent spouse tax offset you can claim is $2,471.
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 $2,471 at (c), 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 $6.77 (the daily rate). Write the amount at (c). |
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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 $6.77. Write the amount at (a). |
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(a) |
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If you or your spouse were eligible for FTB Part B at a shared-care rate at any time during the year, work through (p) to (s) below for the period you had a dependent spouse. If the FTB shared-care percentage changed during the year, work through (p) to (s) for each period it was different. |
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(p) |
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(q) |
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(r) |
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$ |
(s) |
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Write the amount from (s) at (b). If the FTB shared-care percentage changed during the year, add up the amounts from (s) and write the total at (b). |
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(b) |
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Add (a) and (b) . Write the answer at (c). The amount at (c) is your maximum dependent spouse tax offset. It cannot be more than $2,471. |
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(c) |
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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 (e) 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 (d). |
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(d) |
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Take (d) away from (c). Write the answer at (e). |
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(e) |
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Step 2
The amount at (e) 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 2013 and 30 June 2014 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.