• T6 Invalid and invalid carer 2015

    Did you maintain:

    • your spouse who was an invalid or cared for an invalid
    • your or your spouse's parent, who lived in Australia and who was an invalid or cared for an invalid, or
    • your or your spouse’s invalid child aged 16 years or older, or brother or sister aged 16 years or older?

    No

     

    Yes

    Read on.

    The invalid 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.

    If you maintained more than one invalid or carer, you will need to answer part A and part B for each of them to get your maximum entitlement.

    Part A

    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

    1. Did you maintain an invalid?

    No

    Go to Part B.

    Yes

    Read on.

    2. Did the invalid receive:

    • 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' Entitlements Act 1986?

    No

    Go to Part B.

    Yes

    Go to Answering this question.

    Part B

    3. Did you maintain a carer who cared for an invalid?

    No

     

    Yes

    Read on.

    A carer must have cared for your or your spouse's invalid child aged 16 years or older, or brother or sister aged 16 or older, and have been:

    • your dependent spouse, or
    • your or your spouse's dependent parent who lived in Australia.

    The carer must have:

    • received a carer allowance or carer payment under the Social Security Act 1991 in respect of the care they provided, or
    • been wholly engaged in providing care to someone who received  
      • 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.
       

    4. Was the carer that you maintained caring for your or your spouse’s child aged 16 years or older, or brother or sister, aged 16 years or older?

    No

     

    Yes

    Read on.

    5. Did the carer that you maintained receive a carer allowance or carer payment under the Social Security Act 1991 for that invalid?

    Yes

    Go to Answering this question.

    No

    Read on.

    6. Was the carer that you maintained 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 1996?

    No

     

    Yes

    Read on.

    You need to know

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

    Answering this question

    1. Answering this question about your spouse who is an invalid or cares for an invalid

    For the definition of spouse see Special circumstances and glossary.

    You cannot claim for your spouse if:

    • your adjusted taxable income (ATI) (including your invalidity and carer payments) was more than $150,000, or
    • you maintained your spouse for the whole year and their ATI (including any invalidity or carer payments) for 2014–15 was $10,422 or more.

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

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

    • eligible for family tax benefit (FTB) Part B, or
    • receiving parental leave pay.

    Your claim will not be reduced for any period that you or your spouse received Dad or Partner Pay.

    2. Answering this question about another invalid or carer of an invalid

    You cannot claim for maintaining your or your spouse’s parent who is an invalid or cares for an invalid, or your or your spouse’s invalid child aged 16 years or older, or brother or sister aged 16 years or older if:

    • your ATI (including your invalidity or carer payments) for 2014-15 was more than $150,000
    • you had a spouse for all of 2014-15 and the combined ATI (including your and your spouse’s invalidity and carer payments) 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 for 2014-15
      • your spouse’s ATI for 2014-15 (including any invalidity or carer payments they received) multiplied by the number of days they were your spouse and divided by 365, or
       
    • you maintained an invalid or carer for the whole year and their ATI (including any invalid or carer payment they received) for 2014-15 was $10,422 or more.

    Completing your tax return

    You can use the Invalid and invalid carer tax offset calculator to work out the tax offset. Go to step 5.

    Alternatively, follow the steps below for each invalid and carer of an invalid.

    Step 1

    Working out your offset for your spouse who is an invalid or cares for an invalid

    Work out the number of days in 2014–15 when your spouse:

    • was an invalid, or
    • cared for an invalid

    and neither of you:

    • were eligible for FTB Part B, or
    • received parental leave pay.

    Write this number of days at (a).

    If this number is 365, write $2,535 at (d) and continue from there.

              (a)

    Multiply (a) by $6.95.

    $         (b)

    If you or your spouse were eligible for FTB Part B at a shared-care rate for a period during the year when your spouse was an invalid or cared for an invalid, work through (s) to (v) below.

    If you had more than one such period, work through (s) to (v) for each period.

    Number of days that you or your spouse were eligible for FTB Part B at a shared-care rate

            (s)

    $         (c)

    Multiply (s) by $6.95.

    $       (t)

    Take your FTB shared-care percentage away from 100%.

     

          %(u)

    Multiply (t) by (u).

     

    $       (v)

    If you have only one amount at (v), write it at (c). If you have several amounts at (v), add them up and write the total at (c).

    Add (b) and (c).

    $         (d)

    If your spouse’s ATI (including any invalidity or carer payments) for the claim period was:

    • less than $286  
      • your tax offset is the amount at (d)
      • write that amount at (f) and continue from there
       
    • $286 or more, work through (w) to (e) below.

     

    $         (e)

    Your spouse's ATI

    $       (w)

    Take $282 from (w).

    $       (y)

    Divide (y) by 4 (round the result down to the nearest dollar).

    $       (z)

    Write (z) at (e).

    Take (e) away from (d). If (f) is less than $1, you cannot claim this offset.

    $          (f)

    If another person contributed to maintaining your spouse, complete (aa) and (bb) below. Otherwise the amount you can claim is at (f).

    Percentage of your contribution to the maintenance of this invalid or carer

              (aa)

    Multiply (f) by (aa).

    $        (bb)

    The amount at (bb) is the amount you must use at step 4 for this invalid or carer, instead of the amount you have at (f) for this invalid or carer.

    Step 2

    Working out your offset for an invalid or carer of an invalid, who is not your spouse, for the whole year

    If the invalid or carer's ATI (including invalidity or carer payments)
    was less than $286, write $2,535 at (k) below, and continue from there.

    If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more, write the amount at (g).

    $          (g)

    Take $282 away from (g).

    $          (h)

    Divide (h) by 4 (round the result down to the nearest dollar).

    $           (j)

    Take (j) from $2,535.

    If (k) is less than $1, you cannot claim this tax offset.

    $          (k)

    If another person contributed to maintaining your invalid or carer complete (aa) and (bb) below. Otherwise the amount you can claim is at (k).

    Percentage of your contribution to the maintenance of this invalid or carer

             (aa)

    Multiply (k) by (aa).

    $        (bb)

    The amount at (bb) is the amount you must use at step 4 for this invalid or carer instead of the amount you have at (k) for this invalid or carer

    Step 3

    Working out your offset for an invalid or carer of an invalid, who is not your spouse, for part of the year

    Number of days that you maintained the invalid or carer

               (l)

    Multiply (l) by $6.95.

     

    $         (m)

    If the invalid or carer's ATI (including their invalid or carer payments) for the period you maintained them was less than $286, the amount at (m) is your tax offset. Write it at (r), and continue from there.

    If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more, write at (n) their ATI for the period.

    $         (n)

    Take $282 away from (n).

    $        (p)

    Divide (p) by 4 (round the result down to the nearest dollar).

    $        (q)

    Take (q) away from (m).

    If (r) is less than $1, you cannot claim this tax offset.

    $        (r)

    If another person contributed to maintaining your invalid or carer, complete (aa) and (bb) below. Otherwise the amount you can claim is at (r).

    Percentage of your contribution to the maintenance of this invalid or carer

             (aa)

    Multiply (r) by (aa).

    $        (bb)

    The amount at (bb) is the amount you must use at step 4 for this invalid or carer instead of the amount you have at (r) for this invalid or carer.

    Step 4

    • Add up the amounts that you have for each invalid and carer.
    • The total is your invalid and invalid carer tax offset.

    Step 5

    • Write your invalid and invalid carer tax offset at B item T6 on page 16 of your tax return.
    • You must complete 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 page 8 of your tax return.

    Where to go next

      Last modified: 29 May 2015QC 44208