• T5 – Zone or overseas forces 2013

    Are you entitled to claim for living in a zone or serving in an overseas force?

    You may be able to claim this tax offset if you:

    • lived or worked in a remote or isolated area of Australia, not including an offshore oil or gas rig, or
    • served overseas as a member of the Australian Defence Force or a United Nations armed force.

    No

  • Go to question T6 Total net medical expenses or
  • return to main menu Individual tax return instructions.
  • Yes

    Read below.

    You need to know

    You may also be eligible to claim additional dependent tax offsets at this item for:

    • your or your spouse's parent
    • your or your spouse's invalid child, brother or sister
    • your child-housekeeper
    • your housekeeper.

    You may also be eligible to claim an amount for a dependent spouse born on or after 1 July 1952. You include this amount at this item as you cannot claim for your dependent spouse at T1.

    Zone tax offset

    Remote areas are classed as either zone A or zone B. There are also special areas within these zones. If you do not know which zone your area is in, see tables 8, 9 and 10.

    To qualify for the tax offset, you must have lived or worked in a remote area (not necessarily continuously) for:

    • 183 days or more during 2012–13, or
    • 183 days or more during the period 1 July 2011 to 30 June 2013 (including at least one day in 2012–13) and you did not claim a zone tax offset in your 2012 tax return.

    If you lived in a zone for less than 183 days in 2012–13, you may still be able to claim a tax offset as long as you lived in a zone for a continuous period of less than five years after 1 July 2007 and:

    • you were unable to claim in the first year because you were there less than 183 days, and
    • the total of the days you were there in the first year and in 2012–13 is 183 or more.

    Example

    Gary lived in a remote area from 1 March 2008 to 30 September 2012, a continuous period of less than five years. He couldn’t claim a zone tax offset for the first year because he lived there for only 122 days. However, he could carry forward these unused days to 2012–13. He now adds the number of days from 1 March 2008 to 30 June 2008 (122 days) and the number of days from 1 July 2012 to 30 September 2012 (92 days). As the total (214 days) is ‘183 days or more’ over the two income years, Gary can claim the tax offset on his 2013 tax return.

    End of example

    Overseas forces tax offset

    You may be eligible for an overseas forces tax offset if you served in a specified overseas locality as a member of the Australian Defence Force or a United Nations armed force in 2012–13 and income relating to that service was not specifically exempt from tax. Periods of service for which your income was ‘exempt foreign employment income’ are excluded in working out your eligibility for the tax offset.

    Your employer will be able to advise you whether you served in a locality that qualifies for the overseas forces tax offset. You can also see which localities qualify for the overseas forces tax offset at Overseas forces tax offset - specified localities or phone 13 28 61.

    To claim the full tax offset, you must have served in the overseas locality for 183 days or more in 2012–13. If your overseas service was less than 183 days, you may be able to claim part of the tax offset. Unlike the zone tax offset, you cannot carry forward any unused days from previous years to make up 183 days.

    If you served in an overseas locality for less than 183 days, but the total number of days served in the overseas locality, when added to the number of days spent in one or more zones, is 183 days or more, you may still be entitled to claim the full overseas forces tax offset. If you served as a member of the Australian Defence Force, days spent in a zone must be defence force service.

    If you qualify for both an overseas forces tax offset and a zone tax offset, you can claim only one of them. Claim the higher one.

    Completing this item

    How to work out your tax offset if your circumstances were simple

    Step 1

    Your tax offset is the amount in table 1 below if:

    • your circumstances are shown in table 1 below, and
    • you lived or worked in only one zone or served in only one specified overseas locality for at least 183 days, as defined above, and
    • you were single, or have claimed a dependent spouse tax offset at T1 and have no other dependants or housekeeper to claim for, and
    • you either did not have a dependent child or student at any time in 2012–13, or if you did have a dependent child or student, their adjusted taxable income (ATI) was equal to or greater than $282 plus $28.92 for each week you maintained them..
    Table 1: Tax offset amounts
    Your circumstances Zone A Zone B Special
    area
    Overseas
    forces

    You were single

    $338

    $57

    $1,173

    $338

    You are eligible to claim the maximum dependent spouse tax offset ($2,423) at item T1

    $1,550

    $542

    $2,385

    $1,550

    The definition of spouse covers same-sex relationships. See the definition of spouse in Special circumstance and glossary.

    'Your child' also includes your adopted child, stepchild, ex-nuptial child and child of your spouse. See the definition of child in Special circumstance and glossary.

    If you cannot use table 1 you will need to work through How to work out your offsets if your circumstances were more complex below.

    If you received a remote area allowance from Centrelink or the Department of Veterans’ Affairs, or an equivalent amount was included in an exceptional circumstances relief payment, you must reduce the amount of your zone tax offset by the amount you received for this allowance.

    Step 2

    Write your tax offset amount less any remote area allowance at R item T5 on page 16 of your tax return. Do not show cents. Go to question T6 Total net medical expenses.

    How to work out your tax offset if your circumstances were more complex

    You can either use our zone or overseas forces tax offset calculator on our website to work out your tax offsets, or read below.

    The zone or overseas forces tax offset is made up of:

    • a fixed amount, based on your circumstances
    • a percentage of your base amount (which includes amounts you can claim for dependants), and
    • an amount for a dependent spouse born on or after 1 July 1952. You include this amount at this item as you cannot claim for your dependent spouse at T1.

    To calculate your zone or overseas forces offset, you must work out which other dependant offsets you are eligible to claim, as these may also be included in your base amount.

    You may also be able to claim for the following dependents:

    • your or your spouse's parent
    • your or your spouse's invalid child, brother or sister (invalid relative)
    • your child-housekeeper
    • your housekeeper.

    The following information will help you work out the base amount and offset you can claim for each dependant. For a child-housekeeper or housekeeper, you may need to do two calculations, as different eligibility conditions apply.

    Parent, spouse's parent or invalid relative

    If you maintained your or your spouse's parent or invalid relative

    You cannot claim for them if:

    • your ATI for 2012–13 was more than $150,000, or
    • you had a spouse for all of 2012–13 and the combined ATI of you and your spouse was more than $150,000, or
    • you had a spouse for only part of the year and the sum of the following is more than $150,000
      • your ATI
      • your spouse’s ATI for 2012–13 multiplied by the number of days they were your spouse divided by 365.
       

    If you are eligible to claim an offset, you will need to complete the following steps. If you maintained more than one person in this category, you will need to complete the steps for each of them separately.

    Working out your parent, spouse's parent or invalid relative base amount and tax offset

    Step 1

    You can claim the maximum tax offset of $1,776 for each parent or spouse's parent and $889 for each invalid relative if:

    • you are claiming for a parent or invalid relative, and
    • their ATI was $285 or less, and
    • you maintained them for the whole year.

    If this is the case, go to step 3.

    If you maintained them for only part of the year, go to worksheet 2.

    Otherwise, read on.

    Step 2

    If the parent's or invalid relative's ATI for the year was $286 or more and you maintained them for the whole year, use worksheet 1

    Worksheet 1

    Your invalid relative, your parent or your spouse’s parent’s ATI for the whole of 2012–13

    (a)

    $

    Take $282 away from (a).

    (b)

    $

    Divide (b) by 4.

    (c)

    $

    If the amount at (c) is $1,776 or more for each parent or spouse's parent, or $889 or more for each invalid relative, you cannot claim for them. Go to Child-housekeeper.

    If the amount at (c) is less than $1,776 for each parent or spouse's parent, or less than $889 for each invalid relative, read on.

    Take (c) away from $1,776 for your parent or spouse's parent, or $889 for an invalid relative.

    (d)

    $

    The amount at (d) is your base amount and tax offset. Go to step 3.

    Worksheet 2

    Work out the number of days in the year you maintained your parent or your spouse’s parent or invalid relative.

    (a)

     

    Multiply the number of days at (a) by the following daily rate:

  • $4.87 if you had a parent or spouse's parent
  • $2.44 if you had an invalid relative.
  • (b)

    $

    If your dependant's ATI was $285 or less for the period you are claiming for them, the amount at (b) is your base amount and tax offset. Go to step 3.

    Otherwise, read on.

    If your dependant's ATI was $286 or more, write their ATI for that period at (c).

    (c)

    $

    Take $282 away from (c).

    (d)

    $

    Divide (d) by 4.

    (e)

    $

    Take (e) away from (b).

    (f)

    $

    If the amount at (f) is positive, this is your base amount and tax offset. Go to step 3. If the amount is zero or negative, you cannot claim for your dependant. Go to Child-housekeeper.

    Step 3

    If any other person contributed to the maintenance of your parent, spouse’s parent or invalid relative, multiply the maximum tax offset from Step 1 or the amount at (d) Worksheet 1, (b) Worksheet 2 or (f) above (whichever applies) by the percentage that you maintained them for that period (use 100% if no other person contributed to the maintenance of the dependant). The resulting amount is your base amount and tax offset. If you used our calculator, this has already been done.

    Write this amount at (a) in table 3 to include it in your base amount calculation. Include also at (a) in table 3 the amount (if any) you have calculated under the above steps for any other person you maintained in this category.

    Write this amount from (a) in table 3 again at (e) in table 5 and (b) in table 7, as you will need to use one of these tables to do your final tax offset calculation.

    Child-housekeeper

    You can claim for any period in 2012–13 that you had a full-time child-housekeeper and you met all of the following conditions:

    • you maintained your child-housekeeper; see What is maintaining a dependant?
    • your child-housekeeper was a resident; if you are not sure, see Are you an Australian resident?
    • you were a resident at any time in 2012–13.

    For any period that you contributed to the maintenance of your resident spouse during the year, you will not be able to claim for a child-housekeeper. You also will not be able to claim for a child-housekeeper if:

    • your adjusted taxable income (ATI) for 2012–13 was more than $150,000, or
    • you had a spouse for all of 2012–13 and the combined ATI of you and your spouse was more than $150,000, or
    • you had a spouse for only part of the year and the sum of the following is more than $150,000
      • your ATI
      • your spouse's ATI for 2012–13 multiplied by the number of days they were your spouse divided by 365, or
       
    • you had a child-housekeeper for the whole year and their ATI for 2012–13 was
      • $8,182 or more, or
      • $9,746 or more if you had another dependent child or student and the ATI of that dependent child or student was less than $282 plus $28.92 for each week you maintained them.
       

    'Child’ includes your adopted child, stepchild, ex-nuptial child and child of your spouse.

    To work out the ATI for you and your spouse, and your child-housekeeper, go to Adjusted taxable income (ATI) for you and your dependants and use table 1, or use the Income tests calculatorThis link opens in a new window.

    If you have already worked out your spouse's ATI for the dependent spouse tax offset and you claimed that offset for only part of the year, you will need to complete the worksheet or calculator again to work out your spouse's ATI for the same period, as the amounts may be different.

    Working out your child-housekeeper base amount

    Step 1

    Complete worksheet 3 below.

    Use column 1 if:

    • you did not have another dependent child under 21 or dependent student under 25 (in addition to your child-housekeeper), or
    • you did have another dependent child under 21 or student under 25 (in addition to your child-housekeeper), but their ATI for the period you maintained them was equal to or more than the total of $282 plus $28.92 for each week you maintained them.

    Use column 2 if:

    • you had another dependent child under 21 or a dependent student under 25 (in addition to your child-housekeeper), and
    • their ATI for the period you maintained them was less than the total of $282 plus $28.92 for each week you maintained them.
    Worksheet 3
      Column 1No other dependent child or student Column 2Another dependent child or student  

    Maximum annual allowable base amount and daily rate

    $1,975 per year or $5.41 per day

    $2,366 per year or $6.48 per day

     

    Your maximum base amount.

    If you had a child-housekeeper for only part of the year, multiply the number of days in that part of the year by the daily rate from the relevant column.

    $

    $

    (a)

    Your child-housekeeper’s ATI for the period you meet the requirements to claim the base amount (see Adjusted taxable income (ATI) for you and your dependants

    $

    $

    (b)

    Any income above this threshold reduces the base amount.

    $ 282

    $ 282

    (c)

    Take (c) away from (b) and divide by 4. Do not show cents.

    $

    $

    (d)

    Take (d) away from (a).

    $

    $

    (e)

    Step 2

    If the amount shown at (e) in worksheet 3 is zero or negative, you cannot claim a child-housekeeper base amount. Go to Housekeeper. Otherwise, read on.

    If the amount shown at (e) in worksheet 3 is positive, transfer it to (b) in table 3 to include it in your base amount.

    Working out your child-housekeeper tax offset

    Your child-housekeeper tax offset is different to your base amount, as the tax offset is reduced if you were:

    • eligible for FTB Part B or were eligible for it only at the shared-care rate, or
    • receiving Parental Leave Pay.

    If you were eligible for FTB B or Parental Leave Pay, use worksheet 4 to work out your tax offset amount.

    If you were not eligible for FTB Part B or Parental Leave Pay, your child-housekeeper tax offset will be the same as your base amount. Write this amount from (e) in worksheet 3 at (f) table 5 and (c) table 7. You will need to use one of these tables to do your final tax offset calculation. Go to Housekeeper.

    Worksheet 4
      Column 1 Column 2 
    No other dependent child or student With another dependent child or student

    Write the amount at (e) in Worksheet 3 in the relevant column.

    $

    $

    (a)

    Daily rate

    $5.41

    $6.48

    Work out the number of days during the year you had a child-housekeeper and you were eligible for FTB Part B or received Parental Leave Pay.

    Multiply this number by the relevant daily rate.

       

    Write the answer at (b) in the relevant column.

    $

    $

    (b)

    If you were eligible for FTB Part B at the shared-care rate at any time during the year, complete (p) to (s) below. (If your FTB shared-care percentage changed during the year, complete (p) to (s) for each period it was different.)

    Work out the number of days you had a child-housekeeper and you were eligible for FTB Part B at the shared-care rate. Write the answer at (p).

     


    (p)

     


    Multiply the number of days from (p) by the relevant daily rate. Write the answer at (q).

    $

    (q)

    Write your FTB shared-care percentage at (r).

    %

    (r)

    Multiply the amount from (q) by the percentage from (r) and write the answer at (s).

    $

    (s)

    Write the amount from (s) at (c) in the relevant column. If your FTB shared-care percentage changed during the year, add up the amounts from (s) and write the total at (c).

    $

    $

    (c)

    Add (b) and (c).

       

    (d)

    Deduct (d) from (a). If the answer is more than zero, write the amount at (e). This is your child-housekeeper tax offset.

    $

    $

    (e)

    Write your child-housekeeper tax offset at (f) in table 5 and (c) in table 7, as you will need to use one of the tables to do your final tax offset calculation.

    Housekeeper

    A housekeeper is a person who worked full time keeping house for you and cared for:

    • a child of yours under 21 years old, regardless of the child's ATI
    • any other child under 21 years old who was your dependant and whose ATI for the period you maintained them was less than the total of $282 plus $28.92 for each week you maintained them (to work out the dependent child's ATI for the period you can claim go to Adjusted taxable income (ATI) for you and your dependants and use worksheet 1)
    • a dependent invalid relative for whom you can claim an offset or
    • your invalid spouse.

    Invalid spouse means your spouse who receives a disability support pension or special needs disability support pension under the Social Security Act 1991

    Keeping house means more than simply child-minding or performing domestic duties. It includes having some responsibility for the general running of the household.

    You are eligible for the housekeeper offset for any period during which you had a housekeeper (who kept house for you full-time in Australia), provided you were an Australian resident at any time during 2012–13 and you:

    • did not have a spouse and were not
      • entitled to claim a child-housekeeper tax offset
      • eligible for FTB Part B or were eligible for it only at the shared-care rate, or
      • receiving Parental Leave Pay
       

    or

    • had an invalid spouse and you were not entitled to claim a child-housekeeper tax offset

    or

    • had a spouse who was not an invalid spouse and
    • you were not entitled to claim a dependent spouse tax offset or a child-housekeeper tax offset
      • neither you nor your spouse were eligible for FTB Part B or were eligible for it only at the shared-care rate
      • neither you nor your spouse received Parental Leave Pay, and
      • special circumstances applied, for example
        • your spouse deserted you and your children, and you did not enter into a relationship that resulted in you having a new spouse
        • you had a child with a severe mental disability who required constant attention
        • your spouse suffered from an extended mental illness and was medically certified as being unable to take part in the care of your children.
         
       

    Where you consider that special circumstances applied, you will need to complete this item and provide additional information. Print SCHEDULE OF ADDITIONAL INFORMATION - ITEM T5 on the top of a separate sheet of paper, print your name, address and tax file number and explain your situation. Attach your schedule to page 3 of your tax return. Print X in the Yes box at Taxpayer's declaration question 2a on page 11 of your tax return. If we do not consider special circumstances applied, we will advise you.

    Working out your housekeeper tax offset

    You cannot claim a housekeeper tax offset if:

    • your ATI is over $150,000, or
    • you have a spouse for the whole income year and your combined ATI is over $150,000, or
    • you have a spouse for part of the income year and your ATI, plus the relevant proportion of your spouse’s ATI, is over $150,000.

    The relevant proportion of your spouse’s ATI is their ATI for the whole year multiplied by the number of days in the year during which they were your spouse divided by the number of days in the year (365 for 2012–13).

    To work out your housekeeper tax offset, use worksheet 5.

    Worksheet 5

    Working out your housekeeper tax offset

      Column 1
    No dependent child or student
    Column 2 
    With a dependent child or student

    Daily rate

    $5.41

    $6.48

    If you are eligible for a housekeeper tax offset for the whole year and:

    • neither you nor your spouse (during any period they were your spouse) were eligible for FTB Part B or received Parental Leave Pay at any time during the year, or
    • you had an invalid spouse for the whole year

    then write $1,975 at (d) if you use column 1 or $2,366 if you use column 2.

    Then continue from there.

    Work out the total number of days during the year that you are eligible for a housekeeper offset and:

    • neither you nor your spouse (during any period they were your spouse) was eligible for FTB Part B or received Parental Leave Pay, or
    • either you or your spouse (during any period they were your spouse) was eligible for FTB Part B or received Parental Leave Pay, but your spouse was an invalid spouse.
     
     

    Multiply the number of days by the appropriate daily rate.

    Write the answer at (a) in the appropriate column.

    $

    $

    (a)

    If, for any period during the year that you are eligible for the housekeeper offset, you did not have an invalid spouse and you were eligible for FTB Part B at a shared-care rate, complete (p) to (s) below. (If your FTB shared-care percentage changed during the year, complete (p) to (s) for each period it was different).

    Work out the number of days during that period that you or your spouse (during any period they were your spouse) was eligible for FTB Part B at a shared-care rate. Write the answer at (p).

     


    (p)

            

     


    Multiply the number of days from (p) by the appropriate daily rate. Write the answer at (q).

    $

    (q)

    Take your FTB shared-care percentage away from 100% and write the answer at (r).

    %

    (r)

    Multiply the amount from (q) by the percentage from (r) and write the answer at (s).

    $

    (s)

    Write the amount from (s) at (c) in the appropriate column. If your FTB shared-care percentage changed during the year, add up the amounts from (s) and write the total at (c).

    $

    $

    (c)

          

    Add (a) and (c). Write the answer at (d).

    The amount at (d) is your housekeeper tax offset. It cannot be more than $1,975 in column 1 or $2,366 in column 2.

    $

    $

    (d)

    Write your housekeeper tax offset at (g) table 5 and (d) table 7, as you will need to use either table to do your final tax offset calculation.

    Read on to work out your housekeeper base amount.

    Working out your housekeeper base amount

    Your housekeeper base amount may be different to your offset as it is not reduced by FTB Part B or Parental Leave Pay.

    If you were not eligible for FTB B or Parental Leave Pay, your housekeeper base amount will be the same as your tax offset. Write the amount at (d) in worksheet 5 at (c) in table 3. Go to Dependent child or student base amount.

    If you were eligible for FTB B or Parental Leave Pay, use worksheet 6 to work out your base amount.

    Worksheet 6
     

    No dependent child or student

    With dependent child or student

     
     

    $5.41 per day

    $6.48 per day

    (a)

    Number of days you qualify for the housekeeper tax offset (ignoring FTB Part B and Parental Leave Pay)

    $

    $

    (b)

          

    Multiply (a) by (b).

    $

    $

    (c)

    Write the amount at (c) above at (c) table 3 to include it in your base amount.

    Dependent child or student base amount

    Full-year claim

    Your base amount will include the maximum amount shown in table 2 below for each student under 25 years old on 30 June 2013 in full-time education at a school, college or university, and for each child under 21 years on 30 June 2013 who, for the whole of 2012–13:

    • was treated as an Australian resident
    • was maintained by only you, and
    • had an adjusted taxable income (ATI) of less than $286.

    To calculate the ATI see Adjusted taxable income (ATI) for you and your dependants or use theIncome tests calculator.

    If you did not have any dependent children or students, go to Spouse base amount.

    Table 2
    Dependant Base amount

    Each student under 25 years old

    $376

    First non-student child under 21 years old

    $376

    Other non-student children under 21 years old

    $282 for each child

    If all of these requirements were met, add up the base amount for each child or student and write the total at (d) table 3.

    If two or more people contributed to the maintenance of a dependent child, each person can only claim a proportion of the base amount.

    If the requirements were met for only part of the year, or your child’s or student’s ATI for the period you are claiming this base amount in respect of them was $286 or more, you may be able to claim for a part of the base amount. Read on.

    Part-year claim

    You can claim only part of the base amount for dependent children or students if:

    • the child or student was treated as an Australian resident for only part of 2012–13
    • the student was under 25 years old and in full-time education for only part of 2012–13
    • the child or student was maintained by you for only part of 2012–13
    • the child was 21 years old at 30 June 2013 and not in full-time education, or
    • the student was 25 years old at 30 June 2013.

    Use worksheet 7 to work out the reduced base amount for each child or student.

    Worksheet 7

    Maximum base amount for the child or student from table 2

    $

    (a)

          

    Number of days you maintained your child or student and your child or student was an eligible dependant

    $

    (b)

    Number of days in 2012–13

    365

    (c)

    Divide (b) by (c).

    $

    (d)

    Multiply (d) by (a).

    $

    (e)

    If the ATI of your child or student was less than $286 for the period you are claiming this base amount in respect of them, transfer amount (e) above to (d) table 3.

    If you had more than one eligible child or student and the ATI of each one was less than $286 for the period you are claiming this base amount in respect of them, work out the amount for each child, add up all the amounts and write the total at (d) table 3.

    If ATI was $286 or more for the period you maintained them

    You cannot claim any base amount for your child or student if that child or student had an ATI equal to or greater than:

    • the total of $282 plus $28.92 for each week you maintained them for a student under 25 years old or for the first child under 21 years old who is not a student, or
    • the total of $282 plus $21.70 for each week you maintained them for any other child under 21 years old who is not a student.

    If your child’s or student’s ATI for the period you are claiming this base amount in respect of them was $286 or more but less than the limits shown above, use worksheet 8 to work out the base amount.

    Worksheet 8

    Base amount for the child or student from table 2 or (e) worksheet 7 for a part-year claim

    $

    (a)

          

    Your child’s or student’s ATI for the period you maintained them

    $

    (b)

    Income above which the base amount begins to reduce

    $282

    (c)

    Take (c) away from (b).

    $

    (d)

    Divide (d) by 4 because your base amount is reduced by $1 for every $4 of ATI over $282. Do not show cents.

    $

    (e)

    Take (e) away from (a). Do not show cents.

    $

    (f)

    Transfer the amount at (f) above to (d) table 3. If you had more than one eligible child or student, work out the amount for each child or student, add up all the amounts and write the total at (d) table 3.

    Spouse base amount

    If your ATI is over $150,000 you are not entitled to include an amount for your spouse in your base amount.

    The definition of spouse covers same-sex relationships. See the definition of spouse in Special circumstances and glossary.

    If you are claiming for your spouse, you will need to complete Spouse details on page 10 of your return.

    If you claimed for your spouse at item T1 (see Part A question T1 Spouse (without dependent child or student) and:

    • you did not have to reduce your claim because of eligibility for FTB Part B or Parental Leave Pay, and
    • you do not have an amount to write at (d) table 3, base amount for dependent children or students,

    write the amount you claimed for your spouse at T1 at (e) table 3. Go to Sole parent base amount.

    Otherwise, use worksheet 9 to work out your spouse base amount if either of the following conditions applies to you:

    Condition 1

    Use column 1 in worksheet 9 if:

    • you had a spouse, and
    • you have written an amount of at least $1 at (d) table 3.

    Condition 2

    Use column 2 in worksheet 9 if:

    • you, or your spouse (during any period they were your spouse), were eligible for family tax benefit (FTB) Part B or Parental Leave Pay, or
    • you could not claim for your spouse at T1 because your spouse was born on or after 1 July 1952, and
    • you do not have an amount to write at (d) table 3.
    Worksheet 9
     

    Column 1

    With eligible dependent child or student

    Column 2

    No eligible dependent child or student

     

    Maximum annual dependent spouse base amount and daily rate

    $2,815 per year or $7.71 per day

    $2,423 per year or $6.64 per day

     

    Your maximum dependent spouse base amount

    If you had a spouse for only part of the year, multiply the daily rate by the number of days you had a spouse.

    $

    $

    (a)

          

    Your spouse’s ATI for the period you met the criteria to claim this tax offset, see Adjusted taxable income (ATI) for you and your dependants

    $

    $

    (b)

    Income above which tax offset begins to reduce

    $ 282

    $ 282

    (c)

    Take (c) away from (b).

    $

    $

    (d)

    Divide (d) by 4. Do not show cents.

    $

    $

    (e)

    Take (e) away from (a).

    $

    $

    (f)

    If the amount at (f) is positive, it is your spouse base amount. Transfer this amount to (e) table 3.

    Sole parent base amount

    Read this section only if you were a sole parent at any time during the income year.

    If you had sole care of a dependent child or student and you have written an amount of at least $1 at (d) table 3 (base amount for dependent children or students), you may also be eligible for a sole parent base amount.

    If you were entitled to a spouse (without dependent child or student) tax offset (see question T1) or a child-housekeeper or housekeeper tax offset for any period during the year, you cannot use a sole parent base amount for the same period. If your claim for one of these offsets did not cover the whole year you will need to use worksheet 10 to calculate the part-year sole parent base amount claim.

    Sole care means that you alone had full responsibility on a day-to-day basis for the upbringing, welfare and maintenance of a child or student. We do not consider you to have had sole care if you were living with a spouse (married or de facto) unless special circumstances exist.

    Special circumstances

    If you had a spouse (married or de facto) at any time during 2012–13, you are entitled to a sole parent base amount only in special circumstances.

    Generally, for special circumstances to exist, you must have been financially responsible for and have had sole care of the dependent child or student, without the support a spouse normally provides.

    Examples of situations where special circumstances may arise:

    • You were married or in a de facto relationship at any time during 2012–13 but during the year you separated from or were deserted by your spouse, and for the period that you will claim the sole parent base amount you were not in a de facto relationship.
    • Your spouse was in prison for a sentence of at least 12 months.
    • Your spouse was medically certified as being permanently mentally incapable of taking part in caring for your child or student.

    If you are unsure whether special circumstances applied, then phone 13 28 61.

    Shared or joint custody after a relationship breakdown

    There are times, after a relationship breakdown, such as a divorce or separation, where both parents share the custody of a child or student. If you can show that you had sole care of a dependent child or student for part of the year, you may be able to claim the base amount for that part of the year. This means more than just having access visits with the child or student.

    We consider you to have had sole care of the child for the part of the year up to the day the child turned 21 years old or the student turned 25 years old if the dependent child:

    • was not receiving full-time education and turned 21 years old during 2012–13, or
    • was a full-time student and turned 25 years old during 2012–13.

    You are only entitled to claim the base amount for that part of the year before the birthday.

    If you had sole care of a child or student for the whole of 2012–13, write $1,607 at (f) table 3.

    Worksheet 10

    Sole parent base amount, part-year claim

    Number of days you had sole care of a child or student and were not entitled to a tax offset at question T1 or to a child-housekeeper or housekeeper tax offset

    $

    (a)

          

    Multiply (a) by $4.40.

    $

    (b)

    Transfer the amount at (b) above to (f) table 3.

    Working out your total base amount

    Use table 3 to work out your total base amount.

    Table 3

    Total base amount

    Parent, spouse’s parent or invalid relative

    $

    (a)

    Child-housekeeper, from worksheet 3

    $

    (b)

    Housekeeper, from worksheet 5 or worksheet 6  

    $

    (c)

    Dependent children or students, from table 2, worksheet 7 or worksheet 8

    $

    (d)

          

    Spouse, from item T1 (part A question T1) or worksheet 9

    $

    (e)

    Sole parent

    $

    (f)

    Add up all of these amounts.

    $

    (g)

    The amount at (g) is your total base amount.

    Read on.

    Working out your dependent spouse amount for a spouse born on or after 1 July 1952

    If you have not claimed for your spouse at T1 because they were born on or after 1 July 1952, read on to work out the amount you may be entitled to claim for them here. Otherwise, go to Final calculation.

    If you have already completed column 2 in worksheet 9 and neither you nor your spouse, for any period they were your spouse, was entitled to family tax benefit Part B or Parental Leave Pay, the amount you wrote at (f) worksheet 9 is your dependent spouse amount (up to the maximum value of $2,423). Write this amount at (h) table 5 and (e) table 7, as you will need to use one of the tables to do your final calculation.

    Otherwise, complete worksheet 11 below and then write the amount from (f) in worksheet 11 at (h) table 5 and (e) table 7 (up to the maximum value of $2,423), as you will need to use one of the tables to do your final calculation.

    Worksheet 11
    Working out your dependent spouse amount for a spouse born on or after 1 July 1952

    If you had a dependent spouse for the whole year and neither of you were eligible for FTB Part B or received Parental Leave Pay at any time during the year, write $2,423 at (d), then continue from there.

    If you had a dependent spouse for only part of the year and neither of you were eligible for FTB Part B or Parental Leave Pay during that period, work out the number of days you had a spouse and multiply this number by $6.64. Write the amount at (a).

    $

    (a)

    If you or your spouse were eligible for FTB Part B or Parental Leave Pay at any time during the year, for the period you had a dependent spouse, work out the number of days that neither of you were eligible for FTB Part B or received Parental Leave Pay. Multiply this number by $6.64. Write the amount at (b).

    $

    (b)

    If you or your spouse were eligible for FTB Part B at a shared-care rate at any time during the year, work through (p) to (s) below for the period you had a dependent spouse. (If your FTB shared-care percentage changed during the year, work through (p) to (s) for each period it was different.)

    • Work out the number of days that you or your spouse was eligible for FTB Part B at a shared-care rate and write the answer at (p).
     
     

    (p)

     
    • Multiply the number of days from (p) by $6.64 and write the answer at (q).
     

    $

    (q)

    • Take your FTB shared-care percentage away from 100% and write the answer at (c).
     

    %

    (r)

    • Multiply the amount from (q) by the percentage from (c) and write the answer at (s).
     

    $

    (s)

    Write the amount from (s) at (c). If your FTB shared-care percentage changed during the year, add up the amounts from (s) and write the total at (c).

    $

    (c)

    Add (a), (b) and (c). Write the answer at (d).

    The amount at (d) is your maximum dependent spouse tax offset. It cannot be more than $2,423.

    $

    (d)

    To calculate your spouse’s ATI for the period you are claiming the spouse offset, you can use the worksheets in Adjusted taxable income (ATI) for you and your dependants or use the Income tests calculatorThis link opens in a new window.

    If your spouse’s ATI for the period you are claiming the spouse tax offset was less than $286, the amount at (d) is your spouse tax offset. Write this amount at (f).

    If your spouse’s ATI was $286 or more for the period you are claiming a spouse tax offset, deduct $282 from their ATI and divide the remaining amount by 4. Round this down to the nearest dollar.

    Write the answer at (e).

    $

    (e)

    Take (e) away from (d). Write the answer at (f).

    $

    (f)

    If (f) is a positive amount, transfer it to (h) table 5 and (e) table 7, as you will need to use one of the tables to do your final calculation.

    You use the information from table 4 when you complete either table 5 or 6.

    Table 4
      Fixed amount Percentage of
    base amount

    Zone A

    $338

    50%

    Zone B

    $57

    20%

    Special area

    $1,173

    50%

    Overseas forces

    $338

    50%

    Final calculation

    Multiple locations

    If you lived or worked in more than one zone, special area or specified overseas locality, and you were in one of them for 183 days or more, check table 4. If the fixed amount for that zone is higher than for the other zones where you were, use that fixed amount and table 5 to work out your tax offset. This will give you the greatest benefit.

    Otherwise, go to category 2.

    Example

    Neil lived in zone A for 190 days and in zone B for 40 days. Table 4 shows that the fixed amount for zone A is higher than the zone B amount. Neil simply uses the zone A amount because this will give him the greater benefit. He ignores the time he spent in zone B.

    End of example
    Category 1

    You were in only one zone or served only in specified overseas localities for at least 183 days.

    Step 1

    Complete table 5.

    Table 5

    Your fixed amount from table 4

    $

    (a)

    Your base amount from (g) table 3

    $

    (b)

    Multiply (b) by the percentage figure from table 4.

    $

    (c)

    Add (a) and (c).

    $

    (d)

    Parent, spouse's parent or invalid relative

    $

    (e)

    Child-housekeeper

    $

    (f)

    Housekeeper

    $

    (g)

    Dependent spouse amount for a spouse born on or after 1 July 1952

    $

    (h)

    Add (d),(e) (f) (g) and (h).

    $

    (i)

    If you are claiming an overseas forces tax offset, the amount you can claim is (i). Go to step 2.

    If you are claiming a zone tax offset, read on.

    Any remote area allowance or an equivalent amount included in an exceptional circumstances relief payment you received.

    $

    (j)

    Take (j) away from (i) and write the answer at (k)

    $

    (k)

    The amount at (k), if it is more than zero (0), is your zone tax offset. Go to step 2.

    Step 2

    Write your zone or overseas forces tax offset amount at R item T5 on your tax return. Do not show cents. Go to question T6 Total net medical expenses.

    Category 2

    You:

    • lived or worked in more than one zone, or
    • served in a specified overseas locality for less than 183 days, or
    • served in a specified overseas locality and you were in one or more zones for a total of at least 183 days.

    You claim for the number of days in each eligible place divided by 183, to a maximum of 183 days for a year. Start with your zone that has the highest fixed amount in table 4. This will give you the greatest benefit.

    Example 1

    You spent 100 days in zone A and 120 days in zone B. You would claim 100 ÷ 183 days for zone A and 83 ÷ 183 days for zone B.

    Example 2

    You served 100 days in a specified overseas locality. You would claim 100 ÷ 183 days.

    Example 3

    You served 100 days in an overseas locality as a member of the defence forces and served a further 83 days or more in a zone. You would claim the full overseas forces tax offset.

    Example 4

    You served 100 days in an overseas locality and 185 days in a special area. As the special area in table 4 shows the highest fixed amount and you use up the maximum 183 days for this, you would simply claim the full special area amount and ignore the 100 days in an overseas locality.

    End of example

    Step 1

    Use table 6 to work out your claim for each zone, special area or overseas locality you were in (as in the examples above).

    Table 6

    Your fixed amount from table 4

    $

    (a)

    Your base amount from (g) table 3

    $

    (b)

    Multiply (b) by the percentage figure from table 4.

    $

    (c)

    Add (a) and (c).

    $

    (d)

    Number of days spent or served there to a maximum of 183 days (see the examples above)

    $

    (e)

    Multiply (d) by (e).

    $

    (f)

    Divide (f) by 183. This is the amount you can claim.

    $

    (g)

    Step 2

    Once you have worked out the amount you can claim for each place you were in, add up all the amounts and then use table 7 below to work out your total tax offsets.

    Table 7

    Total of the amounts you have worked out for each zone from (g) table 6.

    $

    (a)

    Parent, spouse's parent or invalid relative

    $

    (b)

    Child-housekeeper

    $

    (c)

    Housekeeper

    $

    (d)

    Dependent spouse amount for a spouse born on or after 1 July 1952

    $

    (e)

    Add (a) (b) (c) (d) and (e) and write the answer at (f).

    $

    (f)

    If you are claiming an overseas forces tax offset, the amount you can claim is (f). Go to step 3.

    If you are claiming a zone tax offset, read on.

    Any remote area allowance or an equivalent amount included in an exceptional circumstances relief payment you received

    $

    (g)

    Take (g) away from (f). This is the amount you can claim.

    $

    (h)

    The amount at (h), if it is more than zero (0), is the total of your offsets. Go to step 3.

    Step 3

    Write total offset amount at R item T5. Do not show cents. Go to question T6 Total net medical expenses.

    Selected localities within the zones and special areas

    Table 8: Zone A

    Western Australia

    Northern Territory

    Bidyadanga (Lagrange)

    Alice Springs*

    Broome*

    Batchelor

    Carnarvon

    Darwin

    Dampier

    Hermannsburg

    Derby

    Katherine*

    Goldsworthy

    Pine Creek

    Karratha

    Santa Teresa

    Marble Bar

    Tindal

    Newman*

     

    Pannawonica

     

    Paraburdoo

     

    Port Hedland*

    Queensland

    Roebourne

    Camooweal

    Shay Gap

    Cloncurry

    Tom Price*

    Mount Isa*

    Wittenoom

     

    * Locations within 250 kilometres of these localities are also in the relevant zone.

    Table 9: Zone B

    Western Australia

    Queensland

    Boulder

    Airlie Beach

    Coolgardie

    Atherton

    Esperance

    Augathella

    Kalgoorlie*

    Ayr

    Kambalda

    Barcaldine

    Leonora

    Blackall

    Mullewa

    Bowen

    Norseman

    Cairns

    Northampton

    Cardwell

    Ravensthorpe

    Charleville

    Southern Cross

    Charters Towers

     

    Clifton Beach

    New South Wales

    Collinsville

    Bourke

    Coppabella

    Brewarrina

    Cunnamulla

    Broken Hill

    Greenvale

    Cobar

    Home Hill

    Collarenebri

    Ingham

    Lightning Ridge

    Innisfail

    Menindee

    Longreach

    Wilcannia

    Mackay

     

    Mareeba

     

    Mossman

    Tasmania

    Port Douglas

    Queenstown

    Proserpine

    Rosebery

    Quilpie

     

    Sarina

     

    Tambo

    South Australia

    Townsville

    Woomera

    Tully

     

    Winton

    * Locations within 250 kilometres of these localities are also in the relevant zone.

    Table 10: Special areas

    Western Australia

    Queensland

    Balladonia

    Boulia

    Deakin

    Burketown

    Denham

    Cooktown

    Eucla

    Doomadgee

    Exmouth

    Georgetown

    Fitzroy Crossing

    Helen Vale

    Halls Creek

    Hughenden

    Kununurra

    Julia Creek

    Laverton

    Karumba

    Leinster

    Kowanyama

    Madura

    Normanton

    Meekatharra

    Stamford

    Mount Magnet

    Thargomindah

    Onslow

    Weipa

    Rawlinna

    Windorah

    Turkey Creek (Bow River)

     

    Wiluna

     

    Wyndham

    South Australia

     

    Amata Aboriginal Community

     

    Coober Pedy

    Northern Territory

    Cook

    Alyangula

    Innamincka

    Angurugu

    Leigh Creek

    Borroloola

    Marree

    Elliott

    Nullarbor

    Galiwinku

    Oodnadatta

    Jabiru

    Penong

    Lajamanu (Hooker Creek)

    Roxby Downs

    Maningrida

    Tarcoola

    Milikapiti

     

    Milingimbi

     

    Nguiu

    New South Wales

    Ngukurr

    White Cliffs

    Nhulunbuy (Gove)

     

    Numbulwar

     

    Oenpelli

    Islands and territories

    Papunyah

    Australian Antarctic Territory

    Ramingining

    Cocos (Keeling) Islands

    Tennant Creek

    Heard Island

    Yirrkala

    Lord Howe Island

    Yuendumu

    Macquarie Island

    Yulara

    McDonald Islands

     

    Norfolk Island

     

    Palm Isles Group

    Tasmania

     

    Furneaux Group Islands

     

    King Island

     

    There are also other locations that may be in a zone or special area. If you are unsure, phone 13 28 61.

    Where to go next

      Last modified: 28 May 2013QC 32475