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  • Offset for maintaining an invalid or invalid carer

    If you maintain certain invalid people who are 16 years old or older and they receive certain government payments, you may be able to claim a tax offset.

    You can't claim the tax offset if you maintained:

    • your spouse who is an invalid or invalid carer and your adjusted taxable income is more than $100,000
    • an invalid or invalid carer who is not your spouse and your and your spouse's adjusted taxable income is more than $100,000.

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    Maintaining an invalid

    You may claim a tax offset for maintaining an invalid, if both of the following apply.

    You maintain an invalid who is your:

    • spouse
    • child 16 years old or older
    • sibling 16 years old or older
    • spouse's child 16 years old or older
    • spouse's sibling 16 years old or older
    • parent
    • spouse's parent.

    The invalid receives 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.

    Maintaining an invalid carer

    You may claim a tax offset if you maintain an invalid carer where the following apply.

    You maintain an invalid carer who is either your:

    • spouse
    • parent
    • spouse's parent.

    The invalid carer cares for either:

    • your or your spouse’s invalid child 16 years old or older
    • your or your spouse's sibling 16 years old or older, and

    the invalid carer also either:

    • receives a carer payment or carer allowance under the Social Security Act 1991 for the care they provide for that person
    • has been wholly engaged in providing care to an invalid person receiving one of the following pensions: 
      • 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: 09 Jun 2021QC 31971