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

    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 an invalid or carer of an invalid, who is not your spouse, for the whole year, use Worksheet 2A.

    If the invalid or carer's ATI (including invalidity or carer payments) was less than $286, enter $2,717 at row s in Worksheet 2A, and continue from there.

    If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more work through Worksheet 2A.

    Worksheet 2A

    Row

    Calculations

    Amount

    p

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

    $

    q

    Take $282 away from row p.

    $

    r

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

    $

    s

    Take row r from $2,717.

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

    $

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

    Worksheet 2B

    Row

    Calculations

    Amount

    t

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

      %

    u

    Multiply row s by row t.

    $

    The amount at row u in Worksheet 2B is the amount you must use at step 2 for this invalid or carer instead of the amount you have at row s in Worksheet 2A for this invalid or carer.

      Last modified: 26 Jun 2019QC 58905