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Ruling
Subject: Tax offset for dependant child
Question
Are you entitled to a tax offset for your child living overseas?
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 and your partner live in Australia and you have a dependant child living overseas.
Your child is attending pre-primary school.
You financially support your child and send money for their education and living expenses.
You intend for your child to join you in Australia in the near future.
Relevant legislative provisions
Income Tax Assessment Act 1936 section 159J
Reasons for decision
An Australian resident who contributes to the maintenance of a dependant may be entitled to a tax offset under section 159J of Income Tax Assessment Act 1936. However, the dependant must also be an Australian resident.
In your case, as your child is living overseas, she is not considered an Australian resident for tax purposes. Therefore no tax offset is available.
There is no other provision which allows for a dependant tax offset where a resident taxpayer contributes to the maintenance of a dependant child whether they are or are not a resident of Australia. That is, a child or student dependant tax offset is not available even if your child was an Australian resident.