Phasing out of the dependent spouse tax offset

This measure will further restrict eligibility for the dependent spouse tax offset. To be eligible the dependent spouse must be born before 1 July 1952.

The taxpayer may still be eligible to claim an offset for their spouse if they meet the eligibility requirements of one or more of the dependent relative, zone, overseas forces or civilian offsets.

This change will apply to 2013 and later income tax returns.

Media release

For more information refer to a media release issued by the Treasurer on 29 November 2011.

Legislation and supporting material

The following legislation received royal assent on 27 June 2012:

• Tax Laws Amendment (2012 Measures No. 1) Act 2012
• Explanatory Memorandum.

More information For more information refer to Consolidation of dependency tax offsets.