Things to know
Complete this section if you maintained certain people who are 16 years or older and who received particular government payments during the 2024–25 income year.
In limited circumstances, the invalid and invalid carer tax offset is available.
You may qualify for this offset if you maintained:
- your spouse who was an invalid or cared for an invalid
- your or your spouse's parent, who was an Australia resident and who was an invalid or cared for an invalid
- your or your spouse's invalid child aged 16 years or older, or brother or sister aged 16 years or older.
Eligibility for this offset
The following questions will establish whether you're eligible for this offset. If you're eligible, your claim may need to be reduced.
- Did you maintain an invalid or invalid carer who is 16 years old or older?
Did you maintain an invalid who met both of the following:
- they were your
- spouse
- parent
- spouse's parent
- child, 16 years old or over
- spouse's child, 16 years old or over
- brother or sister, 16 years old or over
- spouse's brother or sister, 16 years old or over
- they received one of the following
- a disability support pension under the Social Security Act 1991
- a special needs disability support pension under the Social Security Act 1991
- an invalidity service pension under the Veterans’ Entitlement Act 1986?
Did you maintain an invalid carer who met both of the following conditions:
- they were your
- spouse
- parent
- spouse's parent
- they received a carer allowance or carer payment under the Social Security Act 1991 in relation to caring for your
- child, 16 years old or over
- spouse's child, 16 years old or over
- brother or sister, 16 years old or over
- spouse's brother or sister, 16 years old or over?
Did you maintain an invalid carer who met all of the following conditions:
- they were your
- spouse
- parent
- spouse's parent
- they were wholly engaged in providing care to your
- child, 16 years old or over
- spouse's child, 16 years old or over
- brother or sister, 16 years old or over
- spouse's brother or sister, 16 years old or over
- the person being cared for received one of the following
- disability support pension
- special needs disability support pension
- invalidity service pension?
See definitions of:
No – You're not eligible to claim this tax offset.
Yes – Read on.
- Was your adjusted taxable income (ATI) more than $117,194?
You can use the Income tests calculatorThis link opens in a new window to work out your ATI.
Yes – You're not eligible to claim this tax offset.
No – Read on.
- Was the invalid or invalid carer's ATI $13,482 or more for 2024–25?
If you maintained more than one invalid or carer, you'll need to answer this question for each of them to get your maximum entitlement.
ATI does include disability support pensions, carer payments and invalidity service pensions. Use the Income tests calculatorThis link opens in a new window to work out the ATI of the person you maintained.
Yes – You're not eligible to claim an offset for that invalid or invalid carer.
No – Read on. Your claim will be reduced where the person you maintained has an ATI of $286 or more.
- Did you have a spouse during 2024–25?
No – Go to Completing this section.
Yes – Read on.
- Was the invalid or invalid carer you maintained, your spouse?
No – Go to step 6.
Yes – Go to step 8.
- Did you have your spouse for the full 365 days in 2024–25?
No – Multiply your spouse's ATI for 2024–25 by the number of days they were your spouse and divide by 365.
Go to step 7.
Yes – Go to step 7.
- Is you and your spouse's combined ATI $117,194 or less?
Each person's ATI includes any invalidity or disability pension they received.
No – You're not eligible to claim this tax offset.
Yes – Go to Completing this section.
- Were either you or your spouse eligible for Family Tax Benefit Part B for the full year?
Yes – You're not eligible to claim this tax offset.
No – Go to Completing this section.
Completing this section
Before you complete this section, you should include all your income and deductions in your return.
To personalise your tax return to show an invalid or invalid carer tax offset, at Personalise return, select:
- You are claiming tax offsets or adjustments
- Other tax offsets
To show your invalid or invalid carer tax offset, at Prepare return select 'Add/Edit' at the Offsets banner.
At the Invalid and invalid carer heading:
- You must use the Work it out button to calculate the amount you can claim in your tax return.
- Select Save and continue when you have completed the Offsets section.
Note: If you change any income or deductions in your tax return, select the Work it out button again to update the calculated offset amount.
Definitions
Child
Child includes:
- your adopted child, stepchild or ex-nuptial child
- your child born or adopted in 2024–25
- a child of your spouse
- someone who is your child within the meaning of the Family Law Act 1975 (for example, a child who is a child of a person under a state or territory court order giving effect to a surrogacy agreement).
Maintaining another person
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 2024–25 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 2 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, it may impact on the number of days they are a dependant.
Spouse
Your spouse includes another person who, for 2024–25:
- 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.