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  • 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
    • 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
    • parent
    • 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
    • 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: 30 May 2019QC 31971