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T6 Invalid and invalid carer 2016

Complete question T6 if you maintained a person who was 16 years or older and received particular government payments.

Last updated 19 September 2016

You need to know

You may be entitled to a tax offset for an income year if you maintain certain people who are 16 years or older and who receive particular government payments.

This offset is available in limited circumstances. You can use the Invalid and invalid carer tax offset calculator to answer this question. Then you can write your offset amount at B item T6 on page 16 of your tax return. Alternatively, the following questions will establish whether you are eligible for this offset. If you are eligible, your claim may be reduced. The worksheets will help you to work out how much you can claim.

  1. Did you maintain an invalid or invalid carer who is16 years old or older?

Did you maintain:  

an invalid

who was either:

  • your spouse
  • your parent
  • your spouse's parent
  • your or your spouse's child, 16 years old or over
  • your brother or sister, 16 years old or over
  • your spouse's brother or sister, 16 years old or over

and who received 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.

 

or an invalid carer

who was either:

  • your spouse
  • your parent
  • your spouse's parent

and who received a carer allowance or carer payment under the Social Security Act 1991 in relation to caring for either

  • your or your spouse's child, 16 years old or over
  • your brother or sister, 16 years old or over
  • your spouse's brother or sister, 16 years old or over.

 

or an invalid carer

who was either:

  • your spouse
  • your parent
  • your spouse's parent

who was wholly engaged in providing care to either:

  • your or your spouse's child, 16 years old or over
  • your brother or sister, 16 years old or over
  • your spouse's brother or sister, 16 years old or over

and the person being cared for received a disability support pension, special needs disability support pension or invalidity service pension?

For the definition of:

  • child
  • maintaining another person
  • spouse

See Special circumstances and glossary 2016.

No

You are not eligible to claim this tax offset.

Go to question T7 Landcare and water facility 2016, or return to main menu Individual tax return instructions 2016.

Yes

Read on.
  1. Was your adjusted taxable income (ATI) more than $100,000?

Before you complete this item, you must read Adjusted taxable income (ATI) for you and your dependants 2016 or you can use the Income tests calculator to work out your ATI.

Yes

You are not eligible to claim the invalid and invalid carer tax offset.

Go to question T7 Landcare and water facility 2016, or return to main menu Individual tax return instructions 2016.

No

Read on.
  1. Was the invalid or invalid carer's ATI $10,634 or more for 2015–16?

If you maintained more than one invalid or carer, you will need to answer this question for each of them to get your maximum entitlement.

ATI does include disability support pensions, carer payments and invalidity service pensions. For a complete list of what is included in ATI read Adjusted taxable income (ATI) for you and your dependants 2016 or use the Income tests calculator to work out the ATI of the person you maintained.

Yes

You are not eligible to claim an offset for that invalid or invalid carer.

Go to question T7 Landcare and water facility 2016, or return to main menu Individual tax return instructions 2016.

No

Read on.

Your claim will be reduced where the person you maintained has an ATI of $286 or more. The worksheets will help you to work out how much of this offset to claim.
  1. Did you have a spouse during 2015–16?

No

Go to Answering this question.

Yes

Go to 5.
  1. Was the invalid or invalid carer you maintained, your spouse?

No

If you and your spouse's combined ATI is $100,000, or less go to Answering this question.

The total of your ATI and your spouse's ATI for the period they were your spouse in 2015–16, must be $100,000 or less.

If you had a spouse for less than 366 days in 2015–16, multiply your spouse's ATI for 2015–16 by the number of days they were your spouse and divide by 366.

Each person's ATI includes any invalidity or disability pension they received.

If you and your spouse's combined ATI is more than $100,000, you are not eligible to claim this offset.

Go to question T7 Landcare and water facility 2016, or return to main menu Individual tax return instructions 2016.

Yes

You must consider the Family Tax Benefit Part B.

If either you or your spouse were eligible for Family Tax Benefit Part B for the full year, you are not eligible to claim the invalid and invalid carer tax offset.

Go to question T7 Landcare and water facility 2016, or return to main menu Individual tax return instructions 2016.

If you and your spouse were not eligible for Family Tax Benefit Part B for the full year, read on.

Answering this question

This section will help you work out how much you can claim. You can use the Invalid and invalid carer tax offset calculator to answer this question. Then you can write your offset amount at B item T6 on page 16 of your tax return.

You can claim one tax offset in respect of each person you maintained during the income year where that person is an invalid or a carer of an invalid.

If the person you maintained was an invalid and a carer of an invalid during the income year, you cannot claim two tax offsets for maintaining that person. You can claim one tax offset for the total time that the person was an invalid or a carer of an invalid.

You can claim for your spouse only as an invalid or a carer, not both.

Your claim will be reduced for any period that you or your spouse were either:

  • eligible for family tax benefit (FTB) Part B
  • receiving parental leave pay.

Your claim will also be reduced for any period during the year that the person you maintained either:

  • was under 16 years old
  • was not maintained by you
  • was not an Australian resident
  • did not receive the relevant pension, allowance or payment.

You can use the Invalid and invalid carer tax offset calculator to answer this question. Then write your invalid and invalid carer tax offset at B item T6 on page 16 of your tax return.

Alternatively, for each invalid and invalid carer you have maintained:

  • follow the steps in the worksheet table under Completing your tax return
  • add together the offset you work out for each person you have maintained to get your maximum entitlement
  • write your invalid and invalid carer tax offset total at B item T6 on page 16 of your tax return.

Completing your tax return

Step 1

Complete the relevant worksheet below. If you maintained more than one invalid or carer, complete the relevant worksheet for each of them to get your maximum entitlement.

Complete worksheet 1 to work out your offset for your spouse who is an invalid or cares for an invalid.

Complete worksheet 2 to work out your offset for an invalid or carer of an invalid, who is not your spouse, for the full year.

Complete worksheet 3 to work out your offset for an invalid or carer of an invalid, who is not your spouse, for part of the year.

Complete the worksheets below for each invalid and carer of an invalid.

Worksheet 1

Working out your offset for your spouse who is an invalid or cares for an invalid

Work out the number of days in 2015–16 when your spouse either:

  • was an invalid
  • cared for an invalid

and neither of you:

  • were eligible for FTB Part B, or
  • received parental leave pay.

Write this number of days at (a).

If this number is 366, write $2,588 at (d) and continue from there.

          (a)

Multiply (a) by $7.07.

$         (b)

If you or your spouse were eligible for FTB Part B at a shared-care rate for a period during the year when your spouse was an invalid or cared for an invalid, work through (s) to (v) below.

If you had more than one such period, work through (s) to (v) for each period.

Number of days that you or your spouse were eligible for FTB Part B at a shared-care rate

        (s)

$         (c)

Multiply (s) by $7.07.

$       (t)

Take your FTB shared-care percentage away from 100%.

      %(u)

Multiply (t) by (u).

$       (v)

If you have only one amount at (v), write it at (c). If you have several amounts at (v), add them up and write the total at (c).

Add (b) and (c).

$         (d)

If your spouse’s ATI (including any invalidity or carer payments) for the claim period was:

  • less than $286    
    • your tax offset is the amount at (d)
    • write that amount at (f) and continue from there
     
  • $286 or more  
    • work through (w) to (z) below.
     

 

$         (e)

Your spouse's ATI

$       (w)

Take $282 from (w).

$       (y)

Divide (y) by 4 (round the result down to the nearest dollar).

$       (z)

Write (z) at (e).

Take (e) away from (d). If (f) is less than $1, you cannot claim this offset.

$          (f)

If another person contributed to maintaining your spouse, complete (aa) and (bb) below. Otherwise the amount you can claim is at (f).

Percentage of your contribution to the maintenance of this invalid or carer

          (aa)

Multiply (f) by (aa).

$        (bb)

The amount at (bb) is the amount you must use at step 2 for this invalid or carer, instead of the amount you have at (f) for this invalid or carer.

Worksheet 2

Working out your offset for an invalid or carer of an invalid, who is not your spouse, for the whole year

If the invalid or carer's ATI (including invalidity or carer payments) was less than $286, write $2,588 at (k) below, and continue from there.

If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more, write the amount at (g).

$          (g)

Take $282 away from (g).

$          (h)

Divide (h) by 4 (round the result down to the nearest dollar).

$           (j)

Take (j) from $2,588.

If (k) is less than $1, you cannot claim this tax offset.

$          (k)

If another person contributed to maintaining your invalid or carer complete (aa) and (bb) below. Otherwise the amount you can claim is at (k).

Percentage of your contribution to the maintenance of this invalid or carer

         (aa)

Multiply (k) by (aa).

$        (bb)

The amount at (bb) is the amount you must use at step 2 for this invalid or carer instead of the amount you have at (k) for this invalid or carer

Worksheet 3

Working out your offset for an invalid or carer of an invalid, who is not your spouse, for part of the year

Number of days that you maintained the invalid or carer

           (l)

Multiply (l) by $7.07.

$         (m)

If the invalid or carer's ATI (including their invalid or carer payments) for the period you maintained them was less than $286, the amount at (m) is your tax offset. Write it at (r), and continue from there.

If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more, write at (n) their ATI for the period.

$         (n)

Take $282 away from (n).

$        (p)

Divide (p) by 4 (round the result down to the nearest dollar).

$        (q)

Take (q) away from (m).

If (r) is less than $1, you cannot claim this tax offset.

$        (r)

If another person contributed to maintaining your invalid or carer, complete (aa) and (bb) below. Otherwise the amount you can claim is at (r).

Percentage of your contribution to the maintenance of this invalid or carer

         (aa)

Multiply (r) by (aa).

$        (bb)

The amount at (bb) is the amount you must use at step 2 for this invalid or carer instead of the amount you have at (r) for this invalid or carer.

Step 2

  • Add up the amounts that you have for each invalid and carer.
  • The total is your invalid and invalid carer tax offset.

Step 3

  • Write your invalid and invalid carer tax offset at B item T6 on page 16 of your tax return.
  • You must complete income test items IT1 to IT7 on page 8 of your tax return.
  • If you had a spouse, you must also complete Spouse details – married or de facto on page 8 of your tax return.

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