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Edited version of your private ruling
Authorisation Number: 1012099640241
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Ruling
Subject: Dependant spouse tax offset
Question1
Are you entitled to a dependant spouse tax offset?
Answer: No
This ruling applies for the following period
Year ended 30 June 2011
The scheme commenced on
1 July 2010
Relevant facts
This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.
You lived with your spouse and their two children overseas early in 2009. Later in 2009 you came to Australia on a visa. During this time you worked and cared for your spouse and the children.
While you were in Australia you sent money overseas to support your spouse and children.
Your spouse and children came to Australia in 2011 and lived with you.
You were the sole income earner and supported your spouse and children.
You and your spouse were married in Australia in late 2011.
You received information that you were eligible in the 2011 tax year for Family Tax Benefit (FTB) Part B, which you have not claimed.
Reasons for decision
Under section 159J of the Income Tax Assessment Act 1936, a taxpayer maintaining a person who is a dependant, as specified in that section, may be entitled to a tax offset.
A taxpayer is eligible to claim a dependent spouse tax offset for any period in 2010-11 that they had a spouse and met all following conditions:
o the taxpayer maintained their spouse
o the spouse was a resident
o the taxpayer was a resident at any time in 2010-11
o neither the spouse (if they were the taxpayer's spouse during that period) nor the taxpayer were entitled to FTB Part B or were only entitled to it at the shared-care rate
o the taxpayer had adjusted taxable income less than $150,000, and
o the spouse has adjusted taxable income less than $9,254.
As you have stated that you were eligible for the FTB Part B in the 2011 financial year, you are not eligible for the spouse tax offset in that year.