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Edited version of your private ruling
Authorisation Number: 1012552724164
Ruling
Subject: Spouse tax offset
Question
Are you entitled to a dependent spouse or dependent (invalid and carer) tax offset?
Answer
No.
This ruling applies for the following periods
Year ended 30 June 2013
The scheme commenced on
1 July 2012
Relevant facts
Your spouse has a health condition and is dependant on you as she cannot work.
Your spouse was born after 1 July 1952.
Your spouse does not receive a disability support pension or invalidity service pension.
Relevant legislative provisions
Income Tax Assessment Act 1936 Section 159J
Income Tax Assessment Act 1997 Section 61-10
Reasons for decision
Detailed reasoning
Spouse tax offset
The legislation in relation to claiming a tax offset for a dependent spouse was amended recently. The amended legislation applies to assessments for the 2012-13 income year and later income years.
Under the amended subsection 159J(1C) of the Income Tax Assessment Act 1936, a taxpayer is not entitled to a tax offset in respect of a dependent spouse if the dependant was born on or after 1 July 1952.
As your spouse was born after this date, you are not entitled to a dependent spouse tax offset.
Dependent (invalid and carer) tax offset
Under section 61-10 of the Income Tax Assessment Act 1997, certain taxpayers are entitled to a dependent (invalid and carer) tax offset.
You may be entitled to a tax offset if you maintained your spouse during the income year and your spouse was receiving
(a) a disability support pension or a special needs disability support pension under the Social Security Act 1991; or
(b) an invalidity service pension under the Veterans' Entitlements Act 1986.
In your circumstances, your spouse does not receive a disability support pension or invalidity service pension.
Therefore you are not entitled to a dependent (invalid and carer) tax offset.