New this year to family tax

Education tax refund

The Government announced in the 2012 Budget that the education tax refund (ETR) would be replaced by a new payment called the Schoolkids Bonus. You cannot claim the ETR for expenses incurred in 2011-12, or any excess eligible expenses you carried forward from the previous year.

Transitional arrangements provided for the Department of Human Services to make a one-off payment to eligible families in June 2012. If you think you are eligible and have not received this payment, contact the Department of Human Services.

For more information about the changes to ETR, including how to claim the ETR for prior years, go to T6 - Education tax refund.

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.

For more information, refer to Dependent spouse tax offset phase-out.