Dependent spouse tax offset phase-out

From 1 July 2011, eligibility for the dependent spouse tax offset will be confined to taxpayers with a dependent spouse born before 1 July 1971. 

Taxpayers who maintain an invalid or permanently disabled spouse, support a carer or who are eligible for the zone, overseas forces or the overseas civilian tax offsets are exempt from the new age limit and will still be able to claim the value of the dependent spouse tax offset via an expanded invalid spouse, zone, overseas forces or overseas civilian offset.

This measure received royal assent on 29 June 2011.

Legislation and supporting material

Tax Laws Amendment (2011 Measures No. 5) Act 2011 received royal assent on 29 June 2011. The Explanatory Memorandum provides additional information.

More information Federal Budget Paper No 2 - Revenue Measures and search for 'Dependent spouse tax offset'.