Dependant tax offset changed

December 18, 2013


A new dependant tax offset allows individuals to claim an offset for invalids and carers.

At the start of the 2012-13 financial year, the ATO made some changes to how individuals can claim offsets for dependants when lodging a tax return.

One change is the eligibility age for the dependant tax offset. The offset can now only be claimed for a spouse who was born before 1st July 1952.

These changes also consolidated eight of the existing dependency tax offsets into a single, streamlined and non-refundable tax offset from 1 July 2012.

The tax offsets that have been consolidated are the invalid spouse, carer spouse, housekeeper, housekeeper (with child), childhousekeeper, child-housekeeper (with child), invalid relative and parent/parent-in-law tax offsets.

The new dependant (invalid and carer) tax offset will only be made available to taxpayers who maintain a dependant who is genuinely unable to work due to their invalidity or carer obligations.

There are a number of requirements to be met before a taxpayer can claim the offset:

  • maintenance of a dependant
  • eligibility of the dependant
  • invalidity or carer obligations
  • income requirements
  • cannot be in receipt of other entitlements


If you wish to discuss these tax offsets further, please do not hesitate to contact our office.

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