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Ruling
Subject: eligible for dependent spouse tax offset
Question 1
Are you entitled to a dependant spouse tax offset?
Answer
No
This ruling applies for the following period:
Year ended 30 June 2012
The scheme commences on:
1 July 2011
Relevant facts and circumstances
You are married and your spouse was born after 1 July 1971.
Your spouse had been unable to work during the 2011-12 financial year and was dependant on you during this time.
Relevant legislative provisions
Income Tax Assessment Act 1936 Section 159J
Income Tax Assessment Act 1936 Subsection 159J(1A)
Income Tax Assessment Act 1936 Subsection 159J(1C)
Income Tax Assessment Act 1936 Subsection 159J(2)
Reasons for decision
Section 159J of the Income Tax Assessment Act 1936 (ITAA 1936) generally provides that a taxpayer is entitled to a tax offset where, during the year of income, they contributed to the maintenance of a dependant who is a resident of Australia.
In your case, it is acknowledged that your spouse was dependant on you during the 2011-12 financial year.
However, section 159J(1C) of the ITAA1936 says a taxpayer is not entitled to a rebate for a dependant spouse if the dependant was born on or after 1 July 1971 with this applicable for the 2011-12 financial year and later financial years. This unfortunately has the effect of denying you a dependant spouse tax offset.
As you have not met all of the required conditions to claim a dependant spouse tax offset for the 2011-12 financial year, you are not entitled to the dependant spouse tax offset for this year.