• Invalid and invalid carer tax offset calculator

    This calculator helps you work out the amount of tax offset you can claim if you maintained an invalid or a carer of an invalid for the 2014–15 and 2015–16 income years.

    Claiming this offset

    This offset is only available in limited circumstances. You cannot claim this offset for maintaining an invalid or carer who has received their government invalid or carer payment for the full financial year. This is because these payments reduce your offset to $0.

    You can claim for your spouse only as an invalid or a carer, not both.

    You cannot claim the offset if your adjusted taxable income is more than $100,000 for 2015–16 or was more than $150,000 for 2014–15.

    Eligibility

    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 or older and the carer must have either:

    • received a carer allowance or carer payment under the Social Security Act 1991 in respect of the care they provided
    • been wholly engaged in providing care to someone who received
      • 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 both lived in the same house
    • you gave them food, clothing and lodging
    • you helped them to pay for their living, medical and educational costs.

    What you need to provide

    To calculate the offset you'll need to have the following information:

    • details of your and your current spouse's income, to calculate adjusted taxable income (ATI)
    • details of your former spouse's income, if you had more than one spouse at different times of the year, to calculate ATI.
    • details of your invalid or invalid carer's income, including invalid or carer payments, to calculate adjusted taxable income
    • the number of days that your invalid or invalid carer was a resident in AustraliaExternal Link
    • the number of days that you maintained your invalid or invalid carer
    • the percentage of maintenance that you contributed.

    Next steps:

    Disclaimer

    The outcomes from the calculator are based on the information you enter.

    If you had a spouse who was an invalid, or cared for an invalid for part of the income year, and a different spouse who was an invalid or cared for an invalid for another part of that year, you will not be entitled to a full tax offset for each invalid or invalid carer spouse. You will need to use the calculator for each occurrence and add the results.

    Amending your tax return

    If you change or add any details relating to an income year for which you have already lodged a tax return, you may need to amend that return.

    Tax offsets for 2013–14

    To estimate the amount of tax offset that you can claim for your invalid or carer who cared for an invalid for 2013–14 use the Dependent (invalid and carer) tax offset calculator.

    Last modified: 29 Jun 2016QC 45367