• If you maintained an invalid or invalid carer

    You may be entitled to a tax offset if you maintained an invalid who was your:

    • spouse
    • child aged 16 years or older
    • sibling aged 16 years or older
    • spouse's child aged 16 years or older
    • spouse's sibling aged 16 years or older
    • parent, or
    • spouse's parent

    and they 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.

    You may be entitled to a tax offset if you maintained an invalid carer who was:

    • your spouse
    • your parent, or
    • your spouse's parent

    and they cared for your or your spouse’s invalid child aged 16 years or older, or your or your spouse's sibling aged 16 years or older

    and they :

    • received a carer payment or carer allowance under the Social Security Act 1991 for the care they provide for that person, or
    • they have been 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.

    See also:

    Last modified: 18 May 2016QC 31971