Things 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 old 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 write your offset amount at question T5 Invalid and invalid carer – label B in your supplementary tax return. Otherwise, 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.
- Did you maintain an invalid or invalid carer who is 16 years old or older?
Did you maintain an invalid:
- who was your
- spouse
- parent
- spouse's parent
- or your spouse's child, 16 years old or older
- brother or sister, 16 years old or older
- spouse's brother or sister, 16 years old or older
- and who received
- a disability support pension under the Social Security Act 1991
- a special needs disability support pension under the Social Security Act 1991, or
- an invalidity service pension under the Veterans’ Entitlement Act 1986?
Did you maintain an invalid carer:
- who was your
- spouse
- parent
- spouse's parent
- and who received a carer allowance or carer payment under the Social Security Act 1991 in relation to caring for your
- or your spouse's child, 16 years old or older
- brother or sister, 16 years old or older
- spouse's brother or sister, 16 years old or older?
Did you maintain an invalid carer:
- who was your
- spouse
- parent
- spouse's parent
- and who was wholly engaged in providing care to your
- or your spouse's child, 16 years old or older
- brother or sister, 16 years old or older
- spouse's brother or sister, 16 years old or older
- and the person being cared for received a
- disability support pension
- special needs disability support pension or
- invalidity service pension?
See Tax time definitions for the definition of child, maintaining another person and spouse.
- Was your adjusted taxable income (ATI) more than $112,578?
Before you complete this question, you must read Adjusted taxable income for you and your dependants 2024, or you can use the Income tests calculator to work out your ATI.
- Was the invalid or invalid carer's ATI $12,890 or more for 2023–24?
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 for you and your dependants 2024
- use the Income tests calculator to work out the ATI of the person you maintained.
- Did you have a spouse during 2023–24?
- Was the invalid or invalid carer you maintained, your spouse?
What you need to answer 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.
Write your offset amount at question T5 Invalid and invalid carer – label B in your supplementary tax return.
You can only claim one tax offset for each person satisfying steps 1 to 5 above.
If the person you maintained was an invalid and a carer of an invalid during the income year, claim for the total time that the person was either an invalid or a carer of an invalid.
If you maintain more than one spouse at the same time, you can only claim for the spouse you live with. If you don't live with any of your spouses, or if you live with more than one spouse, you can only claim for the spouse with the lowest tax offset.
Your claim will be reduced for any period that you or your spouse were:
- eligible for family tax benefit (FTB) Part B, or
- receiving parental leave pay.
Your claim will also be reduced for any period during the year that the person you maintained:
- was under 16 years old
- was not maintained by you
- was not an Australian resident, or
- did not receive the relevant pension, allowance or payment.
You can use the Invalid and invalid carer tax offset calculator to answer this question. Write your invalid and invalid carer tax offset at question T5 – label B in your supplementary tax return.
Alternatively, for each invalid and invalid carer you have maintained:
- follow the steps in the worksheet table under Completing your supplementary 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 question T5 – label B in your supplementary tax return.
Completing your supplementary tax return
To complete this question, follow the steps below.
Step 1
If you prefer not to use the Invalid and invalid carer tax offset calculator, then 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 Worksheets 1A to 1F to work out your offset for your spouse who is an invalid or cares for an invalid.
Complete Worksheets 2A and 2B to work out your offset for an invalid or carer of an invalid, who is not your spouse, for the full year.
Complete Worksheets 3A to 3C 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.
Worksheets 1A to 1F
To work out your offset for your spouse who is an invalid or cares for an invalid, use Worksheet 1A.
|
Row |
Calculations |
Amount |
|---|---|---|
|
a |
Work out the number of days in 2023–24 when your spouse either:
and neither of you:
Write this number of days at row a unless the number is 366. If so, write $3,152 at Worksheet 1C – row d and continue from there. |
days |
|
b |
Multiply row a by $8.61. |
$ |
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 Worksheet 1B – row s to row v.
If you had more than one such period, work through row s to row v for each period.
|
Row |
Calculations |
Amount |
|---|---|---|
|
s |
Number of days that you or your spouse were eligible for FTB Part B at a shared-care rate. |
days |
|
t |
Multiply row s by $8.61. |
$ |
|
u |
Subtract your FTB shared-care percentage from 100%. |
% |
|
v |
Multiply row t by row u. |
$ |
|
Row |
Calculations |
Amount |
|---|---|---|
|
c |
If you have only one amount at row v, write it at row c. |
$ |
|
d |
Add row b and row c. |
$ |
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 row d
- write that amount at Worksheet 1E – row f and continue from there
- $286 or more
- work through Worksheet 1D – row w to row e.
|
Row |
Calculations |
Amount |
|---|---|---|
|
w |
Your spouse's ATI |
$ |
|
y |
Subtract $282 from row w. |
$ |
|
z |
Divide row y by 4 (round the result down to the nearest dollar). |
$ |
|
e |
Write the amount at row z at row e |
$ |
|
Row |
Calculations |
Amount |
|---|---|---|
|
f |
Subtract row e from row d. |
$ |
If another person contributed to maintaining your spouse, complete Worksheet 1F – rows aa and bb. Otherwise, the amount you can claim is at row f.
|
Row |
Calculations |
Amount |
|---|---|---|
|
aa |
Percentage of your contribution to the maintenance of this invalid or carer. |
% |
|
bb |
Multiply row f by row aa. |
$ |
The amount at Worksheet 1F – row bb is the amount you must use at Step 2 for this invalid or carer, instead of the amount you have at Worksheet 1E – row f for this invalid or carer.
Worksheets 2A and 2B
To work out your offset for an invalid or carer of an invalid, who is not your spouse, for the whole year, use Worksheet 2A.
If the invalid or carer's ATI (including invalidity or carer payments) was less than $286, write $3,152 at Worksheet 2A – row k, and continue from there.
If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more work through Worksheet 2A – row g to row k.
|
Row |
Calculations |
Amount |
|---|---|---|
|
g |
If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more, write the amount at row g. |
$ |
|
h |
Subtract $282 from row g. |
$ |
|
j |
Divide row h by 4 (round the result down to the nearest dollar). |
$ |
|
k |
Subtract row j from $3,152. |
$ |
If another person contributed to maintaining your invalid or carer complete Worksheet 2B – rows aa and bb. Otherwise, the amount you can claim is at row k.
|
Row |
Calculations |
Amount |
|---|---|---|
|
aa |
Percentage of your contribution to the maintenance of this invalid or carer. |
% |
|
bb |
Multiply row k by row aa. |
$ |
The amount at Worksheet 2B – row bb is the amount you must use at Step 2 for this invalid or carer instead of the amount you have at Worksheet 2A – row k for this invalid or carer.
Worksheets 3A to 3C
To work out your offset for an invalid or carer of an invalid, who is not your spouse, for part of the year, use Worksheet 3A. – rows l and m.
|
Row |
Calculations |
Amount |
|---|---|---|
|
l |
Number of days that you maintained the invalid or carer |
days |
|
m |
Multiply row l by $8.61 |
$ |
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 row m is your tax offset. Write it at Worksheet 3B – row r, and continue from there.
If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more, work through Worksheet 3B – row n to row r.
|
Row |
Calculations |
Amount |
|---|---|---|
|
n |
If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more, write their ATI for the period at row n. |
$ |
|
p |
Subtract $282 from row n. |
$ |
|
q |
Divide row p by 4 (round the result down to the nearest dollar). |
$ |
|
r |
Subtract row q from row m. |
$ |
If another person contributed to maintaining your invalid or carer, complete Worksheet 3C – rows aa and bb. Otherwise, the amount you can claim is at row r.
|
Row |
Calculations |
Amount |
|---|---|---|
|
aa |
Percentage of your contribution to the maintenance of this invalid or carer |
% |
|
bb |
Multiply row r by row aa. |
$ |
The amount at Worksheet 3C – row bb is the amount you must use at Step 2 for this invalid or carer instead of the amount you have at Worksheet 3B – row 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 question T5 Invalid or invalid carer – label B in your supplementary tax return.
You must complete income test questions IT1 to IT8 on page 8 in your tax return.
If you had a spouse, you must also complete Spouse details – married or de facto in your tax return.
Where to go next
- Go to question T6 Landcare and water facility 2024.
- Return to main menu Individual tax return instructions 2024.
- Go back to question T4 Zone or overseas forces 2024.