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  • Definitions

    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

    Child

    Child includes:

    • your adopted child, stepchild or ex-nuptial child
    • a child of your spouse
    • someone who is your child within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement).

    Maintaining another person

    You maintained a dependant or maintained another person if any of the following applied:

    • you both lived in the same house
    • you gave them food, clothing and lodging
    • you helped them to pay for their living, medical and educational costs.

    If you had a spouse for the whole of 2018–19 and your spouse worked at any time during the year, we still consider you to have maintained your spouse as a dependant for the whole income year.

    We consider you to have maintained a dependant or maintained another person even if the two of you were temporarily separated, for example, due to holidays or overseas travel.

    If you maintained a dependant or maintained another person for only part of the year, you may need to adjust your claim accordingly.

    Spouse

    Your spouse includes another person (of any sex) who:

    • you were in a relationship with that was registered under a prescribed state or territory law
    • although not legally married to you, lived with you on a genuine domestic basis in a relationship as a couple.

    Adjusted taxable income (ATI)

    A person's ATI is the sum of the following amounts:

    • taxable income (excluding any assessable First home super saver released amount)
    • adjusted fringe benefits total, which is the sum of:  
      • reportable fringe benefits amounts received from employers exempt from fringe benefits tax under section 57A of the Fringe Benefits Tax Assessment Act 1986 multiplied by 0.53, and
      • reportable fringe benefits amounts from employers not exempt from fringe benefits tax under section 57A of the Fringe Benefits Tax Assessment Act 1986  
       
    • reportable employer superannuation contributions
    • deductible personal superannuation contributions
    • certain tax-free government pensions or benefits received by the person
    • target foreign income (income and certain other amounts from sources outside Australia not included in your taxable income or received as a fringe benefit)
    • net financial investment loss (the amount by which the person's deductions attributable to financial investments exceeded their total financial investment income)
    • net rental property loss (the amount by which the person's deductions attributable to rental property exceeded their rental property income)

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      Last modified: 26 Jun 2019QC 58905