| Disclaimer This edited version has been archived due to the length of time since original publication.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: 1012608500410
Ruling
Subject: Dependant spouse tax offset
Question
Are you entitled to claim a dependant spouse tax offset for the year ended 30 June 2013?
Answer
No.
This ruling applies for the following period
Year ended 30 June 2013
The scheme commenced on
1 July 2012
Relevant facts and circumstances
Your spouse was born after 1 July 1952.
They were your carer.
During the relevant financial year your spouse did not receive a carer's benefit or allowance from the Australian government.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 159J(1)
Income Tax Assessment Act 1936 Subsection 159J(1A)
Income Tax Assessment Act 1936 Subsection 159J(6)
Reasons for decision
Section 159J of the Income Tax Assessment Act 1936 (ITAA 1936) allows a taxpayer to claim tax offset for a dependant spouse born before 1 July 1952 or a carer spouse.
A carer spouse is defined, in section 159J(6) of ITAA 1936 to mean a person who is a spouse of the taxpayer, being a person:
(a) who is wholly engaged in providing care to an invalid relative, or
(b) to whom a carer allowance or carer payment is being paid pursuant to the Social Security Act 1991 (SSA) or to whom a carer service pension is being paid pursuant to the Veterans' Entitlements Act 1986.
The term 'invalid relative' is defined as a person aged 16 years or over who is a child, brother or sister of the taxpayer or their taxpayer's spouse. The invalid relative must also be receiving a disability support pension or special needs disability support pension under the SSA.
Whilst it is accepted that your spouse provided care for you, they were not paid a carer allowance or payment nor did you meet the definition of an invalid relative for the purposes of the legislation.
You are unable to claim a dependant tax offset for your spouse as they were born after 1 July 1952 and did not meet the definition of a carer spouse.