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  • If you maintained an invalid or invalid carer

    You may be entitled to a tax offset if both of the following apply:

    • 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
      • spouse's parent
       
    • they received either
      • 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, parent or 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
    • either
      • received a carer payment or carer allowance under the Social Security Act 1991 for the care they provide for that person
      • 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: 15 Jun 2020QC 31971