• T1 - Spouse (without dependent child or student), child-housekeeper or housekeeper 2012

    Question T1 image from the Tax return for individuals form.

    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.

    A housekeeper is someone who kept house for you full time and also cared for your dependent child, student (under 21 years old), invalid relative or invalid spouse.

    A child-housekeeper is your child who kept house for you full time. Your child includes your adopted child, stepchild, ex-nuptial child or child of your spouse. However a child who is a full-time student or a full-time employee is not considered to keep house full time. (See the full definition of child in Special circumstances and glossary.)

    Keeping house means more than simply child-minding or performing domestic duties. It includes having some responsibility for the general running of the household.

    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 1971, child-housekeeper or housekeeper for any part of the year?

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    NO

    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 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 the Family Assistance Office (FAO).

    If you do not know your FTB shared-care percentage, contact the FAO.

    How to contact the FAO

    For advice on family tax benefit, you can contact the FAO by any of the following means.

    • Visit their website at www.familyassist.gov.au
    • Phone 13 61 50 between 8.00am and 8.00pm, Monday to Friday.
    • Visit your nearest FAO. Offices are located in Medicare offices and Centrelink customer service centres.
    • 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 1971, read on.

    If you had a child-housekeeper, go to part B. If you had a housekeeper, go to part C. If you are claiming a combination of these tax offsets, work through parts A to C below in order.

    Part A - Dependent spouse

    You cannot claim this tax offset if:

    • your spouse was born on or after 1 July 1971
    • your adjusted taxable income (ATI) for 2011-12 was more than $150,000, or
    • you had a spouse for the whole year and their ATI for 2011-12 was $9,702 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 1971, you may still be able to claim for them at item T8 or T10.

    You can claim a dependent spouse tax offset for any period in 2011-12 that you had a spouse and you met all these conditions:

    • your spouse was born before 1 July 1971
    • 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 2011-12
    • 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.

    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 $2,355.

    If you are entitled to claim a dependent spouse tax offset, go to part A of Completing your tax return.

    Part B - Child-housekeeper

    You cannot claim this tax offset if:

    • your adjusted taxable income(ATI) for 2011-12 was more than $150,000, or
       
    • you had a spouse for all of 2011-12 and the combined ATI of you and your spouse was more than $150,000, or
       
    • you had a spouse for only part of the year and the sum of the following is more than $150,000
      • your ATI
      • your spouse's ATI for 2011-12 multiplied by the number of days they were your spouse divided by 366, or
    • you had a child-housekeeper for the whole year and their ATI for 2011-12 was
      • $7,958 or more, or
      • $9,478 or more if you had another dependent child or student and the ATI of that dependent child or student was less than $282 plus $28.92 for each week you maintained them.

    To work out the ATI for you and your spouse go to Adjusted taxable income (ATI) for you and your dependants or use the Income tests calculator.

    If you have already worked out your spouse's ATI for the purposes of the dependent spouse tax offset, and you claimed that offset for only part of the year, you will need to complete the worksheet or calculator again to work out your spouse's ATI for the relevant period above, as the amounts may not be the same.

    You can claim a child-housekeeper tax offset for any period in 2011-12 that you had a child-housekeeper and you met all these conditions:

    • you maintained your child-housekeeper; see Whatis maintaining a dependant? in Adjusted taxable income (ATI) for you and your dependants
    • your child-housekeeper 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 in 2011-12
    • you were not eligible for a dependent spouse tax offset under part A either because you did not maintain a spouse or because your spouse was not considered to be a resident
    • you were not eligible to claim a dependent relative tax offset for a carer spouse or invalid spouse under item T10 either because you did not maintain a spouse or because your spouse was not considered to be a resident
    • you were not eligible for FTB Part B or were eligible for it only at the shared-care rate
    • you were not receiving parental leave pay.

    To work out your child-housekeeper's ATI for the period you can claim go to Adjusted taxable income (ATI) for you and your dependants and use worksheet 1.

    The maximum child-housekeeper tax offset you can claim is $1,919, or $2,299 if you had another dependent child or student and the ATI of that dependent child or student was less than $282 plus $28.92 for each week you maintained them.

    If you are entitled to claim a child-housekeeper tax offset, go to part B of Completing your tax return.

    Part C - Housekeeper

    You cannot claim this tax offset if:

    • your adjusted taxable income(ATI) for 2011-12 was more than $150,000, or
    • you had a spouse for all of 2011-12 and the combined ATI of you and your spouse was more than $150,000, or
    • you had a spouse for only part of the year and the sum of the following is more than $150,000
      • your ATI
      • your spouse's ATI for 2011-12 multiplied by the number of days they were your spouse divided by 366.

    To work out the ATI for you and your spouse go to Adjusted taxable income (ATI) for you and your dependants or use the Income tests calculator.

    If you have already worked out your spouse's ATI for the purposes of the dependent spouse tax offset, and you claimed that offset for only part of the year, you will need to complete the worksheet or calculator again to work out your spouse's ATI for the relevant period above, as the amounts may not be the same.

    A housekeeper is a person who worked full time keeping house for you and cared for:

    • a child of yours under 21 years old, irrespective of the child's ATI
    • any other child under 21 years old who was your dependant and whose ATI for the period you maintained them was less than the total of $282 plus $28.92 for each week you maintained them (to work out your child's ATI for the period you can claim go to Adjusted taxable income (ATI) for you and your dependants and use worksheet 1)
    • a dependent invalid relative for whom you can claim an offset at item T10 or
    • your invalid spouse.

    Invalid spouse means your spouse who:

    • receives a disability support pension or special needs disability support pension under the Social Security Act 1991, or
    • has a certificate from a Commonwealth-approved doctor certifying a continuing inability to work.

    Keeping house means more than simply child-minding or performing domestic duties. It includes having some responsibility for the general running of the household.

    You are eligible for the housekeeper tax offset for any period during which you had a housekeeper (who kept house for you wholly in Australia), provided you were an Australian resident at any time during 2011-12 and you:

    • did not have a spouse and were not
      • entitled to claim a child-housekeeper tax offset under part B
      • eligible for FTB Part B or were eligible for it only at the shared-care rate, or
      • receiving parental leave pay

    or

    • had a spouse who was an invalid spouse and you were not entitled to claim a child-housekeeper tax offset under part B.

    or

    • had a spouse who was not an invalid spouse and
      • you were not entitled to claim a dependent spouse tax offset under part A or a child-housekeeper tax offset under part B or a carer spouse tax offset at item T10
      • neither you nor your spouse were eligible for FTB Part B or were eligible for it only at the shared-care rate
      • neither you nor your spouse received parental leave pay, and
      • special circumstances applied, for example
        • your spouse deserted you and your children, and you did not enter into a relationship that resulted in you having a new spouse
        • you had a child with a severe mental disability who required constant attention
        • your spouse suffered from an extended mental illness and was medically certified as being unable to take part in the care of your children.

    Where you consider that special circumstances applied, you will need to complete this item and provide additional information. Print SCHEDULE OF ADDITIONAL INFORMATION - ITEM T1 PART C on the top of a separate sheet of paper, print your name, address and tax file number and explain your situation. Attach your schedule to page 3 of your tax return. Print X in the Yes box at Taxpayer's declaration question 2a on page 12 of your tax return. If we do not consider special circumstances applied, we will advise you.

    The maximum housekeeper tax offset you can claim is $1,919, or $2,299 if you had another dependent child or student and the ATI of that dependent child or student was less than $282 plus $28.92 for each week you maintained them..

    If you are entitled to claim a housekeeper tax offset, go to part C 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

    Working out your dependent spouse tax offset

    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 $2,355 at (d), then continue from there.

    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 $6.43. Write the amount at (a).

    $

    (a)

    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 $6.43. Write the amount at (b).

    $

    (b)

    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.)

    • Work out the number of days that you or your spouse was eligible for FTB Part B at a shared-care rate and write the answer at (p).
     

    (p)

     
    • Multiply the number of days from (p) by $6.43 and write the answer at (q).

    $

    (q)

    • Take your FTB shared-care percentage away from 100% and write the answer at (r).

    %

    (r)

    • Multiply the amount from (q) by the percentage from (r) and write the answer at (s).

    $

    (s)

    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).

    $

    (c)

    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 $2,355.

    $

    (d)

    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).

    $

    (e)

    Take (e) away from (d). Write the answer at (f).

    $

    (f)

    To work out the ATI for you and your spouse go to

    Step 2

    If you also want to claim:

    • a child-housekeeper tax offset, go to part B of Answering this question, or
    • a housekeeper tax offset, go to part C of Answering this question.

    Otherwise read on.

    Step 3

    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 4

    Print S in the CLAIM TYPE box at the right of P item T1.

    Step 5

    Complete the income test items IT1 to IT7 on page 8 of your tax return.

    Step 6

    If you had more than one dependent spouse between 1 July 2011 and 30 June 2012 and at least one of them was born before 1 July 1971 print Y in the box at the right of Did you have a dependent spouse born on or before 30 June 1971? otherwise print N.

    Step 7

    Complete Spouse details - married or de facto on pages 9-11 of your tax return. You need to complete labels O, S, Q, A, B, C, D and E on page 10.

    Part B - Child-housekeeper

    If you are eligible to claim a child-housekeeper tax offset, use worksheet 2 to work out your tax offset amount.

    Step 1

    To claim the child-housekeeper tax offset, you must first read below to determine which column to use in worksheet 2.

    If you had a child (other than the child-housekeeper) under 21 years old, or a student under 25 years old, whose ATI for the period you maintained them was equal to or more than the total of $282 plus $28.92 for each week you maintained them, do not count them as a dependant when completing this worksheet.

    If your child-housekeeper's ATI was less than $9,478 and you had:

    • another dependent child under 21 years old, or
    • a dependent student under 25 years old, and

    their ATI for the period you maintained them was less than the total of $282 plus $28.92 for each week you maintained them, use column 2.

    If the dependent child or student (who is not your child-housekeeper) was your dependant for only part of 2011-12, and their ATI was:

    • less than the total of $282 plus $28.92 for each week you maintained them, use the column 2 daily rate
    • equal to or more than the total of $282 plus $28.92 for each week you maintained them, use the column 1 daily rate.

    If you did not have another dependent child under 21 years old or student under 25 years old, and your child-housekeeper's ATI was

    • less than $7,958, use column 1
    • $7,958 or more, you don't qualify for the tax offset.

    Worksheet 2

    Working out your child-housekeeper tax offset

     

    Column 1

    Column 2 

    No other dependent child or student

    With another dependent child or student

    Daily rate

    $5.24

    $6.28

    If you had a child-housekeeper for the whole year and you were not eligible for FTB Part B and did not receive parental leave pay at any time during the year, write:

    • $1,919 at (d) if you use column 1, or
    • $2,299 at (d) if you use column 2.

    Then continue from there.

    If you had a child-housekeeper for only part of the year and you were not eligible for FTB Part B and did not receive parental leave pay at any time during that period:

    • work out how many days during the year you had a child-housekeeper
    • multiply this number by the appropriate daily rate
    • write the answer at (a) in the appropriate column.

    $

    $

    (a)

    If you were eligible for FTB Part B or received parental leave pay at any time during the year:

    • work out how many days during the year you had a child-housekeeper and you were not eligible for FTB Part B and did not receive parental leave pay
    • multiply this number by the appropriate daily rate
    • write the answer at (b) in the appropriate column.

    $

    $

    (b)

    If you were eligible for FTB Part B at the shared-care rate at any time during the year, work through (p) to (s) below. (If your FTB shared-care percentage changed during the year, work through (p) to (s) for each period it was different.)

    • Work out the number of days you had a child-housekeeper and you were eligible for FTB Part B at the shared-care rate. Write the answer at (p).
     

    (p)

     
    • Multiply the number of days from (p) by the appropriate daily rate. Write the answer at (q).

    $

    (q)

    • Take your FTB shared-care percentage away from 100% and write the answer at (r).

    %

    (r)

    • Multiply the amount from (q) by the percentage from (r) and write the answer at (s).

    $

    (s)

    Write the amount from (s) at (c) in the appropriate column. If your FTB shared-care percentage changed during the year, add up the amounts from (s) and write the total at (c).

    $

    $

    (c)

    Add (a), (b) and (c). Write the answer at (d).

    The amount at (d) is your maximum child-housekeeper tax offset. It cannot be more than $1,919 if it is in column 1 or $2,299 if it is in column 2.

    $

    $

    (d)

    Write your child-housekeeper's ATI for the period you are claiming a child-housekeeper tax offset at V item T1 on page 5 of your tax return. Do not show cents. If your child-housekeeper did not have any ATI, write 0.

    If your child-housekeeper's ATI was less than $286 for the period you are claiming the child-housekeeper offset, the amount at (d) is your child-housekeeper tax offset. Write this amount at (f) and go to step 2.

    If your child-housekeeper's ATI was $286 or more for the period you are claiming the child-housekeeper offset, deduct $282 from their ATI and divide the amount remaining by 4.

    Write the answer in the appropriate column at (e).

    $

    $

    (e)

    Take (e) away from (d). Write the answer in the appropriate column at (f).

    $

    $

    (f)

    Step 2

    If you also want to claim a housekeeper tax offset go to part C of Answering this question.

    Otherwise add the amount at (f) from worksheet 2 to the amount at (f) from worksheet 1 if you used it.

    Step 3

    Write your total from step 2 at P item T1 on page 5 of your tax return.

    Step 4

    Print one of the following code letters in the CLAIM TYPE box at the right of P item T1:

    W

    if you are claiming a child-housekeeper tax offset and you had no dependent child or student (you used column 1)

    H

    if you are claiming a child-housekeeper tax offset and you had a dependent child or student (you used column 2)

    C

    if you are claiming a spouse tax offset for part of the year and a child-housekeeper tax offset for another part of the year.

    Step 5

    Complete the 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 pages 9-11 of your tax return. You need to complete labels O, S, Q, A, B, C, D and E on page 10.

    Part C - Housekeeper

    If you are eligible to claim a housekeeper tax offset, use worksheet 3 to work out your tax offset amount.

    Step 1

    Complete worksheet 3.

    To claim the housekeeper tax offset, you must first read below to determine which column to use.

    For the purposes of worksheet 3, a dependent child or student is:

    • a child under 21 years old, or
    • a student under 25 years old,

    whose ATI for the period you maintained them was less than the total of $282 plus $28.92 for each week you maintained them.

    If you did not have any dependent child or students, use column 1.

    If you had a dependent children or student, use column 2.

    Worksheet 3

    Working out your housekeeper tax offset

     

    Column 1

    Column 2 

    No dependent child or student

    With a dependent child or student

    Daily rate

    $5.24

    $6.28

    If you are eligible for a housekeeper tax offset for the whole year and:

    • neither you nor your spouse (during any period they were your spouse) were eligible for FTB Part B or received parental leave pay at any time during the year, or
    • you had an invalid spouse for the whole year

    then write $1,919 at (d) if you use column 1 or $2,299 if you use column 2.

    Then continue from there.

    If you are eligible for a housekeeper tax offset for the whole year but do not meet the above rules:

    • work out the total number of days during the year that
      • neither you nor your spouse (during any period they were your spouse) was eligible for FTB Part B or received parental leave pay, or
      • either you or your spouse (during any period they were your spouse) was eligible for FTB Part B or received parental leave pay, but your spouse was an invalid spouse
    • multiply the number of days by the appropriate daily rate
    • write the answer at (a) in the appropriate column.

    $

    $

    (a)

    If you are eligible for a housekeeper tax offset for only part of the year:

    • work out the number of days during that part of the year that
      • neither you nor your spouse (during any period they were your spouse) was eligible for FTB Part B or received parental leave pay, or
      • either you or your spouse (during any period they were your spouse) was eligible for FTB Part B or received parental leave pay, but your spouse was an invalid spouse
    • multiply the number of days by the appropriate daily rate
    • write the answer at (b) in the appropriate column.

    $

    $

    (b)

    If, for any period during the year, you did not have an invalid spouse and you are eligible for a housekeeper tax offset, and you were eligible for FTB Part B at a shared-care rate, work through (p) to (s) below. (If your FTB shared-care percentage changed during the year, work through (p) to (s) for each period it was different).

    • Work out the number of days during that period that you or your spouse (during any period they were your spouse) was eligible for FTB Part B at a shared-care rate. Write the answer at (p).
     

    (p)

     
    • Multiply the number of days from (p) by the appropriate daily rate. Write the answer at (q).

    $

    (q)

    • Take your FTB shared-care percentage away from 100% and write the answer at (r).

    %

    (r)

    • Multiply the amount from (q) by the percentage from (r) and write the answer at (s).

    $

    (s)

    Write the amount from (s) at (c) in the appropriate column. If your FTB shared-care percentage changed during the year, add up the amounts from (s) and write the total at (c).

    $

    $

    (c)

    Add (a), (b) and (c). Write the answer at (d).

    The amount at (d) is your housekeeper tax offset. It cannot be more than $1,919 in column 1 or $2,299 in column 2.

    $

    $

    (d)

    Step 2

    Add the amount at (d) from worksheet 3 to the amounts at (f) from worksheets 1 and 2 if you used them.

    Write your total at P item T1 on page 5 of your tax return.

    Step 3

    Print one of the following code letters in the CLAIM TYPE box at the right of P item T1:

    W

    if you are claiming a housekeeper tax offset and you had no dependent child or student (you used column 1)

    H

    if you are claiming a housekeeper tax offset and you had a dependent child or student (you used column 2)

    C

    if you are claiming a dependent spouse tax offset for part of the year and a child-housekeeper tax offset for another part of the year or a dependent spouse tax offset (for an invalid spouse) and a housekeeper tax offset for the same period.

    Step 4

    Complete the 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 pages 9-11 of your tax return. You need to complete labels O, S, Q, A, B, C, D and E on page 10.

    Where to go next

    • Last modified: 01 Jun 2012QC 25701