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

    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

    To work out your offset for your spouse who is an invalid or cares for an invalid, use Worksheet 1A.

    Worksheet 1A

    Row

    Calculations

    Amount

    a

    Work out the number of days in 2018–19 when your spouse either:

    • was an invalid
    • cared for an invalid

    and neither of you:

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

    Enter this number of days at row a unless the number is 365. If so, enter $2,717 at row h in Worksheet 1C and continue from there.

    days

    b

    Multiply row a by $7.44.

    $

    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 Worksheet 1B.

    If you had more than one such period, work through Worksheet 1B for each period.

    Worksheet 1B

    Row

    Calculations

    Amount

    c

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

    days

    d

    Multiply row c by $7.44.

    $

    e

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

      %

    f

    Multiply row d by row e.

    $

    Worksheet 1C

    Row

    Calculations

    Amount

    g

    If you have only one amount at row f, enter it at row f.

    If you have several amounts at row f, add them up and enter the total at row g.

    $

    h

    Add row b and row g.

    $

    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 row h
      • enter that amount at row m in Worksheet 1E and continue from there
       
    • $286 or more  
      • work through Worksheet 1D.
       
    Worksheet 1D

    Row

    Calculations

    Amount

    i

    Your spouse's ATI

    $

    j

    Take $282 from row i.

    $

    k

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

    $

    l

    Enter the amount at row k at row l

    $

    Worksheet 1E

    Row

    Calculations

    Amount

    m

    Take row l away from row h.

    If row m is less than $1, you cannot claim this offset.

    $

    If another person contributed to maintaining your spouse, complete Worksheet 1F. Otherwise the amount you must use at step 2 for this invalid or carer is at row m.

    Worksheet 1F

    Row

    Calculations

    Amount

    n

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

      %

    o

    Multiply row m by row n.

    $

    The amount at row o in Worksheet 1F is the amount you must use at step 2 for this invalid or carer, instead of the amount you have at row m in Worksheet 1E for this invalid or carer.

      Last modified: 26 Jun 2019QC 58905