Things to know
Complete this section if you are entitled to a tax offset because you maintained certain invalids or carers during the 2022–23 income year who:
- are 16 years or older, and
- receive particular government payments.
This offset is available in limited circumstances.
You may qualify for this offset if you maintained:
- your spouse who was an invalid or cared for an invalid
- your or your spouse's parent, who was an Australia resident and who was an invalid or cared for an invalid
- your or your spouse's invalid child aged 16 years or older, or brother or sister aged 16 years or older.
Eligibility for this offset
The following questions will establish whether you are eligible for this offset. If you are eligible, your claim may be reduced.
- Did you maintain an invalid or invalid carer who is 16 years old or older?
Did you maintain an invalid:
- who was
- 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
- 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?
Did you maintain an invalid carer:
- who was
- 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
- 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?
Did you maintain an invalid carer:
- who was
- your spouse
- your parent
- your spouse's parent
- and who was wholly engaged in providing care to
- 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?
See definitions of:
No – You are not eligible to claim this tax offset.
Yes – Read on.
- Was your adjusted taxable income (ATI) more than $104,432?
You can use the Income tests calculatorThis link opens in a new window to work out your ATI.
Yes – You are not eligible to claim this tax offset.
No – Read on.
- Was the invalid or invalid carer's ATI $12,054 or more for 2022–23?
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. Use the Income tests calculatorThis link opens in a new window 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.
No – Read on. Your claim will be reduced where the person you maintained has an ATI of $286 or more.
- Did you have a spouse during 2022–23?
No – Go to Completing this section.
Yes – Read on.
- Was the invalid or invalid carer you maintained, your spouse?
No – Go to step 6.
Yes – Go to step 8.
- Did you have your spouse for the full 365 days in 2022–23?
No – Multiply your spouse's ATI for 2022–23 by the number of days they were your spouse and divide by 365.
Go to step 7.
Yes – Go to step 7.
- Is you and your spouse's combined ATI $104,432 or less?
Each person's ATI includes any invalidity or disability pension they received.
No – You are not eligible to claim this tax offset.
Yes – Go to Completing this section.
- Were either you or your spouse eligible for Family Tax Benefit Part B for the full year?
Yes – You are not eligible to claim this tax offset.
No – Go to Completing this section.
Completing this section
Before you complete this section, you should include all your income and deductions in your return.
To personalise your return to show an invalid or invalid carer tax offset, at Personalise return, select:
- You are claiming tax offsets or adjustments
- Other tax offsets
To show your invalid or invalid carer tax offset, at Prepare return select 'Add/Edit' at the Offsets banner.
At the Invalid and invalid carer heading:
- You must use the Work it out button to calculate the amount you can claim in your tax return.
- Select Save and continue when you have completed the Offsets section.
Note: If you change any income or deductions in your return, select the Work it out button again to update the calculated offset amount.
Definitions
Child
Child includes:
- your adopted child, stepchild or ex-nuptial child
- your child born or adopted in 2022–23
- 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 2022–23 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 who, for 2022–23:
- 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.