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WARNING! THIS PAGE MAY NOT BE UP TO DATE
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As we no longer have the resources to keep it up to date, this website ceased to be a subscription website from March 2022
(last annual subscription accepted in December 2020)
You should not rely on it for the most up to date information. Having said that, we do update some of it from time to time.
You may still find some of it useful.
You may wish to use the atotaxrates.info website instead, which may be more up to date.
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* Please click on maximise [+], not the titles, to display the contents of any hidden containers *
Not refundable. This Offset can be used to reduce tax payable, but is not refundable, nor is it available to offset the Medicare levy.
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Dependant spouse offset was abolished from 1 July 2014
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From 1 July 2014, the dependent spouse tax offset (DSTO) is abolished.
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Calculators
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Invalid and Invalid Carer Tax Offset (previously DICTO) - Changes from 1 July 2012
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From 1 July 2012 the following tax offsets are consolidated into a single non-refundable tax offset:
> Housekeeper
> Housekeeper (with child)
> Invalid Spouse
> Carer Spouse
> Child-Housekeeper
> Child-Housekeeper (with child)
> Invalid Relative
> Parent/Parent-in-law
The new non-refundable tax offset was initially known as DICTO – The Dependent (Invalid and Carer) Tax Offset. In 2015 it changed to "Invalid and Invalid Carer Tax Offset"
Unless the taxpayer is eligible for a zone or overseas tax offset, they are no longer able to claim offsets for a parent, parent-in-law, invalid relative or a spouse born on or after 1 July 1952.
A tax offset can only be claimed for dependants in receipt of an invalidity pension or carer of such a person.
Refer to the links below for more details
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Income Test
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From 1 July 2015, the primary income earner cannot claim this offset if their ‘Adjusted Taxable Income’ is more than $100,000. The spouse’s income is not counted against this limit.
From 1 July 2009, the ATO applies the "adjusted taxable income (ATI) test" instead of the ‘separate net income test’ to the dependent's income to work out whether the claimant is entitled to the dependency tax offsets. The "adjusted taxable income (ATI) test' is also applied to the claimant's income instead of the ‘taxable income test’.
The primary income earner cannot claim this offset if their ‘Adjusted Taxable Income’ is more than $150,000.
'Adjusted taxable income' includes:
- taxable income
- adjusted fringe benefits (reportable fringe benefits * 0.535)
- tax-free pensions or benefits
- target foreign income
- reportable super contributions
- total net investment losses
less: deductible child maintenance expenditure.
Refer to the links container below for definitions of the above items
From 1 July 2008, a taxable income threshold of $150,000 (indexed) applies to the claimant of the Dependent Spouse, Housekeeper, Child Housekeeper, Invalid Relative and Parent/Parent-in-law tax offsets. Refer to the link below for more details.
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Who is a dependant?
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From 2014/2015
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Year End
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Maximum Offset
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Maximum Adjusted Taxable Income
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2021
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$2,816
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$11,546
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2020
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$2,766
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$11,346
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2019
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$2,717
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$11,150
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2018
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$2,666
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$10,945
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2017
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$2,627
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$10,790
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2016
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$2,588
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$10,634
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2015
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$2,535
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$10,422
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Offset reduces by $1 for every complete $4 by which dependant’s adjusted taxable income exceeds $282
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Offset
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Maximum Offset
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Maximum Adjusted Taxable Income
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Sole parent (notional)
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$1,607
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N/A
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Notional tax offsets for children:
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> Each full-time student under age 25
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$376
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$1,785
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> One non-student under age 21
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$376
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$1,785
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> Each other non-student under age 21
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$282
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$1,409
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Offset reduces by $1 for every complete $4 by which dependant’s adjusted taxable income exceeds $282.
From 1 July 2014 the dependent spouse tax offset is no longer available.
For more information refer to the link below.
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2014/2015
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Offset
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Maximum Offset
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Maximum Adjusted Taxable Income
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The Dependant (Invalid and Carers)
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$2,535
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$10,422
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Sole parent (notional)
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$1,607
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N/A
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Notional tax offsets for children:
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> Each full-time student under age 25
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$376
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$1,785
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> One non-student under age 21
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$376
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$1,785
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> Each other non-student under age 21
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$282
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$1,409
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Offset reduces by $1 for every complete $4 by which dependant’s adjusted taxable income exceeds $282.
From 1 July 2014 the dependent spouse tax offset is no longer available.
For more information refer to the link below.
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2013/2014
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Offset
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Maximum Offset
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Maximum Adjusted Taxable Income
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The Dependant (Invalid and Carers)
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$2,471
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$10,166
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Spouse/de facto with no dependent child
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$2,471
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$10,166
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Spouse/de facto with dependent child (notional)
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$2,871
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$11,766
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Sole parent (notional)
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$1,607
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N/A
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Notional tax offsets for children:
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> Each full-time student under age 25
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$376
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$1,785
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> One non-student under age 21
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$376
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$1,785
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> Each other non-student under age 21
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$282
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$1,409
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Offset reduces by $1 for every complete $4 by which dependant’s adjusted taxable income exceeds $282.
From 1 July 2012 the dependent spouse tax offset is no longer available for spouses born after 30 June 1952.
The offset is still available if:
- the dependant is a carer, invalid, or permanently unable to work
- the taxpayer has children eligible for FTB Part B
- the taxpayer is eligible for zone, overseas forces or overseas civilian tax offsets
For more information refer to the link below.
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2012/2013
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Offset
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Maximum Offset
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Maximum Adjusted Taxable Income
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The Dependant (Invalid and Carers)
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$2,423
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$9,973
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Spouse/de facto with no dependent child
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$2,423
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$9,973
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Spouse/de facto with dependent child (notional)
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$2,815
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$10,548
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Sole parent (notional)
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$1,607
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N/A
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Notional tax offsets for children:
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> Each full-time student under age 25
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$376
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$1,785
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> One non-student under age 21
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$376
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$1,785
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> Each other non-student under age 21
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$282
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$1,409
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Offset reduces by $1 for every complete $4 by which dependant’s adjusted taxable income exceeds $282.
From 1 July 2012 the dependent spouse tax offset is no longer available for spouses born after 30 June 1952.
The offset is still available if:
- the dependant is a carer, invalid, or permanently unable to work
- the taxpayer has children eligible for FTB Part B
- the taxpayer is eligible for zone, overseas forces or overseas civilian tax offsets
For more information refer to the link below.
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2011/2012
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Offset
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Maximum Offset
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Maximum Adjusted Taxable Income
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Invalid relative (age 16+)
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$864
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$3,738
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Parent, parent-in-law, or parents of taxpayer’s de facto spouse
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$1,726
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$7,186
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Spouse/de facto with no dependent child
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$2,355
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$9,702
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Spouse/de facto with dependent child (notional)
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$2,736
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$11,226
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Child housekeeper with no dependent child
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$1,919
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$7,958
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Child housekeeper with dependent child
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$2,299
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$9,478
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Housekeeper with no dependent child
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$1,919
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N/A
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Housekeeper with dependent child
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$2,299
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N/A
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Sole parent (notional)
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$1,607
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N/A
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Notional tax offsets for children:
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> Each full-time student under age 25
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$376
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$1,785
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> One non-student under age 21
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$376
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$1,785
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> Each other non-student under age 21
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$282
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$1,409
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Offset reduces by $1 for every complete $4 by which dependant’s adjusted taxable income exceeds $282.
From 1 July 2011 the dependent spouse tax offset is no longer available for spouses born after 30 June 1971.
The offset is still available if:
- the dependant is a carer, invalid, or permanently unable to work
- the taxpayer has children eligible for FTB Part B
- the taxpayer is eligible for zone, overseas forces or overseas civilian tax offsets
For more information refer to the link below.
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2010/2011
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Offset
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Maximum Offset
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Maximum Adjusted Taxable Income
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Invalid relative (age 16+)
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$839
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$3,638
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Parent, parent-in-law, or parents of taxpayer’s de facto spouse
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$1,676
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$6,986
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Spouse/de facto with no dependent child
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$2,286
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$9,426
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Spouse/de facto with dependent child (notional)
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$2,656
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$10,906
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Child housekeeper with no dependent child
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$1,863
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$7,734
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Child housekeeper with dependent child
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$2,232
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$9,210
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Housekeeper with no dependent child
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$1,863
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N/A
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Housekeeper with dependent child
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$2,232
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N/A
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Sole parent (notional)
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$1,607
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N/A
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Notional tax offsets for children:
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> Each full-time student under age 25
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$376
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$1,785
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> One non-student under age 21
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$376
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$1,785
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> Each other non-student under age 21
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$282
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$1,409
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Offset reduces by $1 for every complete $4 by which dependant’s adjusted taxable income exceeds $282.
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2009/2010
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Offset |
Maximum Offset |
Maximum Adjusted Taxable Income |
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Invalid relative (age 16+) |
$823 |
$3,574 |
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Parent, parent-in-law, or parents of taxpayer’s de facto spouse |
$1,645 |
$6,862 |
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Spouse/de facto with no dependent child |
$2,243 |
$9,254 |
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Spouse/de facto with dependent child (notional) |
$2,606 |
$10,706 |
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Child housekeeper with no dependent child |
$1,828 |
$7,594 |
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Child housekeeper with dependent child |
$2,190 |
$9,042 |
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Housekeeper with no dependent child |
$1,828 |
N/A |
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Housekeeper with dependent child |
$2,190 |
N/A |
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Sole parent (notional) |
$1,607 |
N/A |
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Notional tax offsets for children: |
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> Each full-time student under age 25 |
$376 |
$1,785 |
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> One non-student under age 21 |
$376 |
$1,785 |
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> Each other non-student under age 21 |
$282 |
$1,409 |
Offset reduces by $1 for every complete $4 by which dependant’s adjusted taxable income exceeds $282.
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2008/2009
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Offset |
Maximum Offset |
Maximum Separate Net Income |
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Invalid relative (age 16+) |
$792 |
$3,449 |
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Parent, parent-in-law, or parents of taxpayer’s de facto spouse |
$1,583 |
$6,613 |
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Spouse/de facto with no dependent child |
$2,159 |
$8,917 |
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Spouse/de facto with dependent child (notional) |
$2,508 |
$10,314 |
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Child housekeeper with no dependent child |
$1,759 |
$7,317 |
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Child housekeeper with dependent child |
$2,108 |
$8,713 |
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Housekeeper with no dependent child |
$1,759 |
N/A |
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Housekeeper with dependent child |
$2,108 |
N/A |
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Sole parent (notional) |
$1,607 |
N/A |
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Notional tax offsets for children: |
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> Each full-time student under age 25 |
$376 |
$1,785 |
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> One non-student under age 21 |
$376 |
$1,785 |
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> Each other non-student under age 21 |
$282 |
$1,409 |
Offset reduces by $1 for every complete $4 by which dependant’s separate net income exceeds $282.
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2007/2008
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2007/2008
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Offset |
Maximum Offset |
Maximum Separate Net Income |
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Invalid relative (age 16+) |
$770 |
$3,361 |
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Parent, parent-in-law, or parents of taxpayer’s de facto spouse |
$1,540 |
$6,441 |
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Spouse/de facto with no dependent child |
$2,100 |
$8,681 |
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Spouse/de facto with dependent child (notional) |
$2,051 |
$8,485 |
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Child housekeeper with no dependent child |
$1,711 |
$7,125 |
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Child housekeeper with dependent child |
$2,051 |
$8,485 |
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Housekeeper with no dependent child |
$1,655 |
N/A |
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Housekeeper with dependent child |
$2,051 |
N/A |
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Sole parent (notional) |
$1,607 |
N/A |
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Notional tax offsets for children: |
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> Each full-time student under age 25 |
$376 |
$1,785 |
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> One non-student under age 21 |
$376 |
$1,785 |
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> Each other non-student under age 21 |
$282 |
$1,409 |
Offset reduces by $1 for every complete $4 by which dependant’s separate net income exceeds $282.
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2006/2007
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Offset |
Maximum Offset |
Maximum Separate Net Income |
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Invalid relative (age 16+) |
$745 |
$3,261 |
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Parent, parent-in-law, or parents of taxpayer’s de facto spouse |
$1,489 |
$6,237 |
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Spouse/de facto or child housekeeper with no dependent child |
$1,655 |
$6,901 |
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Spouse/de facto or child housekeeper with dependent child |
$1,984 |
$8,217 |
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Housekeeper with no dependent child |
$1,655 |
N/A |
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Housekeeper with dependent child |
$1,984 |
N/A |
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Sole parent (notional) |
$1,554 |
N/A |
Offset reduces by $1 for every complete $4 by which dependant’s separate net income exceeds $282.
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2004/2005 & 2005/2006
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2005/2006
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Offset |
Maximum Offset |
Maximum Separate Net Income |
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Invalid relative (age 16+) |
$725 |
$3,182 |
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Parent, parent-in-law, or parents of taxpayer’s de facto spouse |
$1,448 |
$6,074 |
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Spouse/de facto, housekeeper or child housekeeper with no dependent child |
$1,610 |
$6,722 |
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Spouse/de facto, housekeeper or child housekeeper with dependent child |
$1,930 |
$8,002 |
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Sole parent (notional) |
$1,511 |
N/A |
Offset reduces by $1 for every complete $4 by which dependant’s separate net income exceeds $282.
2004/2005
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Offset |
Maximum Offset |
Maximum Separate Net Income |
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Invalid relative (age 16+) |
$708 |
$3,113 |
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Parent, parent-in-law, or parents of taxpayer’s de facto spouse |
$1,414 |
$5,937 |
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Spouse/de facto, housekeeper or child housekeeper with no dependent child |
$1,572 |
$6,569 |
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Spouse/de facto, housekeeper or child housekeeper with dependent child |
$1,885 |
$7,821 |
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Sole parent (notional) |
$1,477 |
N/A |
Offset reduces by $1 for every complete $4 by which dependant’s separate net income exceeds $282.
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Links to expert information on the Dependant Tax Offset
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This page was last edited on 14 July 2021
Fdbco.au - An Online Quick Reference Library for Tax Agents and Financial Planners
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