The following questions will establish whether you are eligible for this offset. If you are eligible, your claim may be reduced.
- Did you maintain an invalid or invalid carer who is 16 years old or older?
Did you maintain an invalid:
- who was
- your spouse
- your parent
- your spouse's parent
- your or your spouse's child, 16 years old or over
- your brother or sister, 16 years old or over, or
- your spouse's brother or sister, 16 years old or over
- and 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?
Did you maintain an invalid carer:
- who was
- your spouse
- your parent, or
- your spouse's parent
- and who received a carer allowance or carer payment under the Social Security Act 1991 in relation to caring for
- your or your spouse's child, 16 years old or over
- your brother or sister, 16 years old or over, or
- your spouse's brother or sister, 16 years old or over?
Did you maintain an invalid carer:
- who was
- your spouse
- your parent, or
- your spouse's parent
- and who was wholly engaged in providing care to
- your or your spouse's child, 16 years old or over
- your brother or sister, 16 years old or over
- your spouse's brother or sister, 16 years old or over
and the person being cared for received a disability support pension, special needs disability support pension or invalidity service pension?
See also definitions of:
No – You are not eligible to claim this tax offset.
Yes – Read on.
- Was your adjusted taxable income (ATI) more than $100,000?
You can use the Income tests calculatorThis link opens in a new window to work out your ATI.
Yes – You are not eligible to claim this tax offset.
No – Read on.
- Was the invalid or invalid carer's ATI $10,946 or more for 2017–18?
If you maintained more than one invalid or carer, you will need to answer this question for each of them to get your maximum entitlement.
ATI does include disability support pensions, carer payments and invalidity service pensions. You can see the complete list of what is included in ATI here, or use the Income tests calculatorThis link opens in a new window to work out the ATI of the person you maintained.
Yes – You are not eligible to claim an offset for that invalid or invalid carer.
No – Read on. Your claim will be reduced where the person you maintained has an ATI of $286 or more.
- Did you have a spouse during 2017–18?
No – Go to Completing this section.
Yes – Read on.
- Was the invalid or invalid carer you maintained, your spouse?
No – Your ATI plus your spouse's ATI for the period they were your spouse in 2017–18 must be $100,000 or less.
If you had a spouse for less than 365 days in 2017–18, multiply your spouse's ATI for 2017–18 by the number of days they were your spouse and divide by 365.
Each person's ATI includes any invalidity or disability pension they received.
If you and your spouse's combined ATI is $100,000 or less, go to Completing this section.
If you and your spouse's combined ATI is more than $100,000, you are not eligible to claim this offset.
Yes – You must consider the Family Tax Benefit Part B.
If either you or your spouse were eligible for Family Tax Benefit Part B for the full year, you are not eligible to claim the invalid and invalid carer tax offset.
If you and your spouse were not eligible for the Family Tax Benefit Part B for the full year, go to Completing this section.