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  • Offset for maintaining an invalid or invalid carer

    Work out if you can claim an offset for maintaining and invalid or invalid carer who is 16 years old or older.

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    When you can claim the tax offset

    If you maintain certain invalids or invalid carers you may be able to claim a tax offset. The invalid or carer must be both:

    • 16 years old or older
    • receiving certain government payments.

    When you can't claim the tax offset

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

    • your spouse who is an invalid or invalid carer and your adjusted taxable income is more than $100,900
    • an invalid or invalid carer who is not your spouse and your and your spouse's adjusted taxable income is more than $100,900.

    Maintaining an invalid

    You may claim a tax offset for maintaining an invalid if:

    • 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:

    • 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
    • the invalid carer:
      • 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
        • an invalidity service pension under the Veterans’ Entitlement Act 1986. 

    Calculate the invalid or invalid carer tax offset

    You need to calculate the tax offset amount you can claim in your tax return.

    Use the Invalid and invalid carer tax offset calculator to work out your invalid or invalid carer tax offset.

    Claim the amount at 'Invalid and invalid carer' at question 'You are claiming tax offsets, adjustments or a credit for early payment – Other tax offsets.'

    Last modified: 08 Jun 2022QC 31971