• Dependent (invalid and carer) tax offset calculator

    This calculator helps you work out the tax offset you can claim for if you maintained an invalid, or a carer of an invalid, for the 2013–14 income year.

    You'll need the following information:

    • your adjusted taxable income (ATI)
    • your spouse’s ATI (if applicable)
    • the ATI of your invalid or invalid carer
    • the number of days your invalid or invalid carer was a resident in AustraliaExternal Link
    • the number of days you maintained your invalid or invalid carer
    • the percentage of maintenance you contributed.

    Next step:

    Eligibility

    You may be entitled to a tax offset in your tax return if you maintained:

    • your spouse who either
      • was an invalid
      • cared for an invalid who was your or your spouse’s child aged 16 years or older, or brother or sister aged 16 years or older
       
    • your or your spouse’s parent who lived in Australia and who either
      • was an invalid
      • cared for an invalid who was your or your spouse’s child aged 16 years or older
       
    • your or your spouse’s invalid child aged 16 years or older, or brother or sister, aged 16 years or older.

    An invalid must have received one of the following:

    • a disability support pension under the Social Security Act 1991
    • a special needs disability support pension under the Social Security Act 1991
    • an invalidity service pension under the Veterans’ Entitlement Act 1986.

    A carer must have cared for your or your spouse’s invalid child aged 16 years or older, or brother or sister aged 16 years or older and the carer must have either:

    • received a carer payment or carer allowance under the Social Security Act 1991 in respect of the care they provided
    • been wholly engaged in providing care to someone who received one of the following
      • a disability support pension under the Social Security Act 1991
      • a special needs disability support pension under the Social Security Act 1991
      • an invalidity service pension under the Veterans’ Entitlement Act 1986.
       

    You maintained an invalid or carer of an invalid if any of the following applied:

    • you and your dependant lived in the same house
    • you gave your dependant food, clothing and lodging
    • you helped them to pay for their living, medical and educational costs.

    What the tool does not cover:

    It doesn't work out the offset amount for your spouse who is either an invalid or cared for an invalid. You will need to use the Spouse (without dependent child or student) tax offset calculator.

    Next step:

    Tax offsets for 2015–16 and 2014–15

    To work out your tax offset that you can claim for your invalid or a carer of an invalid for 2014–15 and 2015–16 use the Invalid and invalid carer tax offset calculator .

    Last modified: 30 Jun 2016QC 35423