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Spouse (without dependent child or student) tax offset calculator

This calculator has been decommissioned. Use the 2014 tax return instructions to determine eligibility for the offset.

Last updated 1 July 2025

In the 2015 budget, the government announced that this offset would be abolished from 1 July 2014.

This calculator has been decommissioned, however the T1 Spouse (without dependent child or student) 2014 tax return item will help you work out:

  • whether you can claim the spouse (without dependent child or student) tax offset, and
  • the amount of offset you can claim in your 2013–14 tax return.

QC35440