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  • Working out your offset for an invalid or carer of an invalid, who is not your spouse, for part of the 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 part of the year, use Worksheet 3A.

    Worksheet 3A

    Row

    Calculations

    Amount

    v

    Number of days that you maintained the invalid or carer

      days

    w

    Multiply row v by $7.44.

    $

    If the invalid or carer's ATI (including their invalid or carer payments) for the period you maintained them was less than $286, the amount at row w is your tax offset. Enter it at row aa in Worksheet 3B, and continue from there.

    If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more, work through Worksheet 3B.

    Worksheet 3B

    Row

    Calculations

    Amount

    x

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

    $

    y

    Take $282 away from row x.

    $

    z

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

    $

    aa

    Take row z away from row w.

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

    $

    If another person contributed to maintaining your invalid or carer, complete Worksheet 3C. Otherwise, the amount you must use at step 2 for this invalid or carer is at row aa.

    Worksheet 3C

    Row

    Calculations

    Amount

    bb

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

     

    cc

    Multiply row aa by row bb.

    $

    The amount at row cc in Worksheet 3C is the amount you must use at step 2 for this invalid or carer instead of the amount you have at row aa in Worksheet 3B for this invalid or carer.

      Last modified: 26 Jun 2019QC 58905