• T10 - Dependent relative 2012

    T10 image from Tax return for individuals (supplementary section)

    You may be entitled to a tax offset if you maintained a dependent relative who is your:

    • invalid spouse
    • carer spouse
    • invalid relative (child, brother or sister 16 years old or older) or your spouse's invalid relative
    • parent, or spouse's parent.

    Did you maintain one or more of the relatives listed above?

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    NO

     

    YES

    Read below.

    You need to know

    Before you complete this item, you need to read Adjusted taxable income (ATI) for you and your dependants.

    You cannot claim this tax offset if the dependant was a foreign resident for tax purposes for all of 2011-12.

    If you maintained an invalid spouse or carer spouse

    You cannot claim this tax offset for them if:

    Your claim will be reduced for any period that you, or your spouse during any period they were your spouse, were:

    • eligible for Family Tax Benefit (Part B), or
    • receiving parental leave pay.

    You can only claim for your spouse as an invalid spouse or a carer spouse, not both.

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

    You cannot claim this tax offset for them if:

    • your ATI for 2011-12 was more than $150,000, or
       
    • you had a spouse for all of 2011-12 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 2011-12 multiplied by the number of days they were your spouse divided by 366 or
       
    • you maintained the dependant for the whole year and their ATI for 2011-12 was:
      • $3,738 or more for an invalid relative
      • $7,186 or more for a parent.
       
    How much can you claim for each dependent relative?

    The maximum amount of offset available for each dependent relative is:

    • $2,355 for an invalid or carer spouse
    • $864 for each invalid relative
    • $1,726 for each parent

    Your tax offset is reduced if:

    • your dependant's ATI for the period you are claiming the tax offset was $286 or more
    • you maintained your dependant for only part of the year
    • another person helped to maintain your dependant, or
    • your dependant was an Australian resident for tax purposes for only part of the year.

    Completing this item

    To complete this item you need to know each dependant's ATI for the period you are claiming the tax offset for them.

    Follow the steps below.

    Step 1

    If you are claiming for an invalid or carer spouse, complete worksheet 1 below.

    If you are claiming for your or your spouse's invalid relative or parent, go to step 2.

    Worksheet 1

     

    Working out your dependent invalid spouse or carer spouse tax offset

    If you had a resident 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 $2,355 at (d), then continue from there.

    If you had a resident dependent spouse for only part of the year and neither of you were eligible for FTB Part B or received parental leave pay during that period, work out the number of days you had a spouse and multiply this number by $6.43. 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 resident 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 $6.43. 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 resident 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 $6.43 and 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). 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 $2,355.

    $

    (d)

    To calculate your spouse's ATI for the period you are claiming for them, see Adjusted taxable income (ATI) for you and your dependants or use the Income tests calculator.

    If your spouse's ATI for the period you are claiming for them 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 for them, 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 you are also claiming for your or your spouse's invalid relative or parent, go to step 2.

    Otherwise, go to step 4.

    Step 2

    If you are claiming for your or your spouse's invalid relative or parent and their ATI was $285 or less and you maintained them for the whole year, you can claim the maximum tax offset of $864 for each dependent invalid relative and $1,726 for each dependent parent or spouse's parent. Go to step 4.

    If your dependant's ATI was $285 or less and you maintained them for part of the year, go to worksheet 3.

    If your dependant's ATI was $286 or more, read on.

    Step 3

    If your dependant's ATI for the year was $286 or more and you maintained them for:

    Worksheet 2

     

    Your dependant's ATI for the whole of 2011-12

    (a)

    $

    Take $282 away from (a).

    (b)

    $

    Divide (b) by 4 (tax offset reduced by $1 for every $4 in excess of $282).

    (c)

    $

    If the amount at (c) is $864 or more for each invalid relative, or $1,726 or more for each parent or spouse's parent, you cannot claim a tax offset for your dependant. If you have an amount from worksheet 1 to claim, go to step 4. Otherwise, go to question T11.

    If the amount at (c) is less than $864 for each invalid relative, or less than $1,726 for each parent or spouse's parent, read on.

    Take (c) away from $864 for an invalid relative, or from $1,726 for a parent or spouse's parent.

    (d)

    $

    The amount at (d), if it is more than zero (0), is your tax offset. Go to step 4.

    Worksheet 3

     

    Work out the number of days in the year you maintained your dependant while they were an Australian resident.

    (a)

     

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

    • $2.36 if you had an invalid relative
    • $4.72 if you had a parent or spouse's parent.
     

    (b)

    $

    If your dependant's ATI was $285 or less for the period you are claiming for them, the amount at (b) is your tax offset. Go to step 4. 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)

    $

    The amount at (f), if it is more than zero (0), is your tax offset. Go to step 4.

    Step 4

    If another person or persons contributed to the maintenance of your dependant remember to claim only part of the allowable tax offset, according to the extent of your contribution.

    Step 5

    Add up the amounts you have calculated for each of your dependent relatives. The total is your dependent relative tax offset.

    Write your dependent relative tax offset at B item T10 on page 16 of your tax return. Do not show cents.

    Step 6

    Complete the income test items IT1 to IT7 on page 8 of your tax return. If you had a spouse, you must also complete Spouse details - married or de facto on pages 9-11 of your tax return.

    Where to go next

     
      Last modified: 01 Jun 2012QC 25749