• 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 who was:

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

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

    • 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: 18 May 2016QC 31971