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  • Invalid and invalid carer tax offset

    You may be entitled to this tax offset if you maintain:

    • your spouse, who is an invalid or who cares for an invalid
    • your or your spouse’s parent, who lives in Australia and is an invalid or cares for an invalid, or
    • your or your spouse’s invalid child, brother or sister who is aged 16 years or older.

    A carer must have care for your or your spouse’s invalid child, brother or sister who is aged 16 or older, and be:

    • your dependent spouse, or
    • your or your spouse’s dependent parent who lives in Australia.

    The carer must:

    • receive a carer payment or carer allowance under the Social Security Act 1991 for the care they provide for that person, or
    • be wholly engaged in providing care to a person receiving  
      • a disability support pension under the Social Security Act 1991
      • a special needs disability support pension under the Social Security Act 1991, or
      • an invalidity service pension under the Veterans’ Entitlement Act 1986.  
       

    If you maintain your spouse who is invalid or who cares for an invalid

    You cannot claim this tax offset for maintaining your spouse who is an invalid or a carer of an invalid if:

    • your Adjusted Taxable Income (ATI) for 2018–19 is more than $100,000, or
    • you maintain your spouse for the whole year and their ATI (including any invalidity or carer payment they will receive) for 2018–19 is $11,150 or more.

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    If you maintain any other invalid or care for an invalid

    You cannot claim this tax offset for maintaining any other invalid or carer of an invalid if:

    • your ATI for 2018–19 will be more than $100,000, or
    • you have a spouse for 2018–19 and the combined ATI of you and your spouse will be more than $100,000 (including any invalidity or carer payment), or
    • you maintain the invalid or carer of an invalid for the whole year and their ATI (including any invalid or carer payment they will receive) for 2018–19 will be $11,150 or more.

    To work out your Invalid and invalid carer tax offset, follow the steps below.

    Working out your Invalid and invalid carer tax offset

    Step 1

    To work out your offset for your spouse who is an invalid or cares for an invalid, use worksheet 1A.

    Worksheet 1A

    Row

    Calculations

    Amount

    a

    Work out the number of days in 2018–19 when your spouse either:

    • was an invalid
    • cared for an invalid

    and neither of you:

    • were eligible for FTB Part B, or
    • received parental leave pay.

    Write this number of days at row a unless the number is 365. If so, write $2,717 at row d Worksheet 1C and continue from there.

     

    b

    Multiply row a by $7.44.

    $

    If you or your spouse were eligible for FTB Part B at a shared-care rate for a period during the year when your spouse was an invalid or cared for an invalid, work through row s to row v in worksheet 1B.

    If you had more than one such period, work through row s to row v for each period.

    Worksheet 1B

    Row

    Calculations

    Amount

    s

    Number of days that you or your spouse were eligible for FTB Part B at a shared-care rate.

     

    t

    Multiply row s by $7.44.

    $

    u

    Take your FTB shared-care percentage away from 100%.

    %

    v

    Multiply row t by row u.

    $

    Worksheet 1C

    Row

    Calculations

    Amount

    c

    If you have only one amount at row v Worksheet 1B, write it at row c.

    If you have several amounts at row v, add them up and write the total at row c.

    $

    d

    Add row b Worksheet 1A and row c.

    $

    If your spouse’s ATI (including any invalidity or carer payments) for the claim period was:

    • less than $286  
      • your tax offset is the amount at row d
      • write that amount at row f in worksheet 1E and continue from there
       
    • $286 or more  
      • work through row w to row z in worksheet 1D.
       
    Worksheet 1D

    Row

    Calculations

    Amount

    w

    Your spouse's ATI.

    $

    y

    Take $282 from row w.

    $

    z

    Divide row y by 4 (round the result down to the nearest dollar).

    $

    e

    Write the amount at row z at row e.

    $

    Worksheet 1E

    Row

    Calculations

    Amount

    f

    Take row e Worksheet 1D away from row d Worksheet 1C.

    If row f is less than $1, you cannot claim this offset.

    $

    If another person contributed to maintaining your spouse, complete rows aa and bb in worksheet 1F. Otherwise the amount you can claim is at row f.

    Worksheet 1F

    Row

    Calculations

    Amount

    aa

    Percentage of your contribution to the maintenance of this invalid or carer.

     

    bb

    Multiply row f by row aa.

    $

    The amount at row bb in worksheet 1F is the amount you must use at step 4 for this invalid or carer, instead of the amount you have at row f in worksheet 1E for this invalid or carer.

    Step 2

    To work out your offset for an invalid or carer of an invalid, who is not your spouse, for the whole year, use worksheet 2A.

    If the invalid or carer's ATI (including invalidity or carer payments) was less than $286, write $2,717 at row k in worksheet 2A, and continue from there.

    If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more work through worksheet 2A.

    Worksheet 2A

    Row

    Calculations

    Amount

    g

    If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more, write the amount at row g.

    $

    h

    Take $282 away from row g.

    $

    j

    Divide row h by 4 (round the result down to the nearest dollar).

    $

    k

    Take row j from $2,717.

    If row k is less than $1, you cannot claim this tax offset.

    $

    If another person contributed to maintaining your invalid or carer complete rows aa and bb in worksheet 2B. Otherwise, the amount you can claim is at row k.

    Worksheet 2B

    Row

    Calculations

    Amount

    aa

    Percentage of your contribution to the maintenance of this invalid or carer.

     

    bb

    Multiply row k Worksheet 2A by row aa.

    $

    The amount at row bb in worksheet 2B is the amount you must use at step 4 for this invalid or carer instead of the amount you have at row k in worksheet 2A for this invalid or carer

    Step 3

    To work out your offset for an invalid or carer of an invalid, who is not your spouse, for part of the year, use worksheet 3A.

    Worksheet 3A

    Row

    Calculations

    Amount

    l

    Number of days that you maintained the invalid or carer.

     

    m

    Multiply row l by $7.44.

    $

    If the invalid or carer's ATI (including their invalid or carer payments) for the period you maintained them was less than $286, the amount at row m is your tax offset. Write it at row r in worksheet 3B, and continue from there.

    If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more, work through worksheet 3B.

    Worksheet 3B

    Row

    Calculations

    Amount

    n

    If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more, write their ATI for the period at row n.

    $

    p

    Take $282 away from row n.

    $

    q

    Divide row p by 4 (round the result down to the nearest dollar).

    $

    r

    Take row q away from row m Worksheet 3A.

    If row r is less than $1, you cannot claim this tax offset.

    $

    If another person contributed to maintaining your invalid or carer, complete rows aa and bb in worksheet 3C. Otherwise, the amount you can claim is at row r.

    Worksheet 3C

    Row

    Calculations

    Amount

    aa

    Percentage of your contribution to the maintenance of this invalid or carer.

     

    bb

    Multiply row r Worksheet 3B by row aa.

    $

    The amount at row bb in worksheet 3C is the amount you must use at step 4 for this invalid or carer instead of the amount you have at row r in worksheet 3B for this invalid or carer.

    Step 4

    • Add up the amounts that you have for each invalid and carer.
    • The total is your invalid and carer tax offset.

    Step 5

    If you are not entitled to a Zone or overseas forces tax offset, write your total offset amount at Question 7 on the Withholding declaration.

    If you are entitled to a Zone or overseas forces tax offset, transfer the total for your Invalid and invalid carer tax offset to A in Table 8 at the end of the next section. Read on.

    Zone or overseas forces tax offsets

    You may be able to claim a Zone tax offset or Overseas forces tax offset if one of the following applies:

    • your usual place of residence is in a remote or isolated area of Australia, not including an offshore oil or gas rig
    • you serve overseas as a member of the Australian Defence Force or a United Nations armed force.
    Last modified: 29 Jun 2018QC 37720