Guide to tax for families

Dependent spouse

You may be eligible to claim a dependent spouse offset if you meet the income tests and:

• you maintained your spouse
• you and your spouse were Australian residents
• neither you nor your spouse were eligible for family tax benefit Part B or were only eligible for it at a shared-care rate
• your spouse is born before 1 July 1971 (2011-12 onwards).

	Refer to: T1 - Spouse (without dependent child or student), child-housekeeper or housekeeper Tax offsets - home for more information about tax offsets.
	Families

Sections within Income tax offsets (formerly rebates) for families

• Dependent spouse
• Child-housekeeper
• Dependent relative
• Spouse superannuation
• Net medical expenses
• Government benefits
• Low income
• Senior Australians (including age pensioners, service pensioners and self-funded retirees)
• Private health insurance