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.
For the purpose of calculating the ATI threshold for this offset, a dependent child is, (regardless of their income):
- your child under 21 years old
- your child, 21 to 24 years old who is studying full time at school, college or university (student under 25 years old).
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.These myTax 2019 instructions are about medical expenses relating to disability aids, attendant care or aged care that you have incurred.