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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of your private ruling

Authorisation Number: 1012533329772

Ruling

Subject: Dependent tax offset

Question

Are you entitled to claim a dependent tax offset in respect of your spouse in the 2012-13 financial year?

Answer

No

This ruling applies for the following period:

Year ended 30 June 2013

The scheme commences on:

1 July 2012

Relevant facts and circumstances

You maintain a dependent spouse.

You and your spouse are both residents of Australia for tax purposes.

Your spouse has ongoing health issues which have led to her having a permanent incapacity to work.

Your spouse does not receive a disability support pension, a special needs disability support pension or an invalidity service pension.

Your adjusted taxable income is below the combined income threshold for Family Tax Benefit Part B.

Relevant legislative provisions

Income Tax Assessment Act 1997 Subdivision 61-A

Reasons for decision

A resident taxpayer that contributes to the maintenance of an invalid spouse may be entitled to claim the dependant (invalid and carer) tax offset under subdivision 61-A of the Income Tax Assessment Act 1997.

To be eligible for a dependant (invalid and carer) tax offset in respect of a spouse in the 2012-13 financial year and beyond, the following conditions must be fulfilled:

    · you must contribute to the maintenance of your spouse;

    · your spouse is a resident of Australia for tax purposes;

    · your adjusted taxable income must be less than the income threshold for Family Tax Benefit Part B; and

    · your spouse must be in receipt of a disability support pension, a special needs disability support pension or an invalidity service pension.

In your case, it is accepted that you contributed to the maintenance of your spouse, and, for the 2012-13 year, your income is less than the income threshold for Family Tax Benefit Part B.

However, as your spouse does not receive a disability support pension, a special needs disability support pension or an invalidity service pension, you do not fulfil all of the criteria to be able to claim the dependent (invalid and carer) tax offset in respect of your spouse.


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