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  • myTax 2019 Invalid and invalid carer

    You may be entitled to a tax offset for an income year if you maintain certain people who are 16 years or older and who receive particular government payments.

    On this page:

    Essentials

    This offset is available in limited circumstances.

    You may qualify for this offset if you maintained:

    • 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
    • your or your spouse's invalid child aged 16 years or older, or brother or sister aged 16 years or older.

    Eligibility for this offset

    The following questions will establish whether you are eligible for this offset. If you are eligible, your claim may be reduced.

    1. 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.

    1. 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.

    1. Was the invalid or invalid carer's ATI $11,150 or more for 2018–19?

    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.

    1. Did you have a spouse during 2018–19?

    No – Go to Completing this section.

    Yes – Read on.

    1. Was the invalid or invalid carer you maintained, your spouse?

    No – Go to step 6.

    Yes – Go to step 8.

    1. Did you have your spouse for the full 365 days in 2018–19?

    No – Multiply your spouse's ATI for 2018–19 by the number of days they were your spouse and divide by 365.

    Go to step 7.

    Yes – Go to step 7.

    1. Is you and your spouse's combined ATI $100,000 or less

    Each person's ATI includes any invalidity or disability pension they received.

    No – You are not eligible to claim this tax offset.

    Yes – Go to Completing this section.

    1. Were either you or your spouse eligible for Family Tax Benefit Part B for the full year?

    Yes – You are not eligible to claim this tax offset.

    No – Go to Completing this section.

    Completing this section

    Before you complete this section, you should include all your income and deductions in your return.

    1. You must use the Work it out button to calculate the amount you can claim in your tax return.
    2. Select Save and continue when you have completed the Offsets section.

    Notes:

    • If you change any income or deductions in your return, select the Work it out button again to update the calculated offset amount.
    • If you want to know how we work out the offset amount you can claim, see Working out your claim.
      Last modified: 26 Jun 2019QC 58905