Tax Tools - Parent or invalid relative tax offset

Some difficulties may be encountered using this tax calculator with screen reader applications. The Tax Office is working toward developing a fully accessible version of this tax calculator. If you encounter difficulties please phone us on 132861 and select 4 and then select 4 for a staff member trained to assist with Parent or invalid relative tax offset - 2010

Parent, spouse's parent or invalid relative tax offset calculator - 2010

Version 1.0.1

Takes 5 to 10 minutes to complete

What the calculator does

This tool works out the amount of tax offset that you can claim for a dependent parent, spouse's parent or invalid relative.

Please note:

You are not eligible for this tax offset if your adjusted taxable income (ATI) is over $150,000, or if you have a spouse, your combined adjusted taxable income is over $150,000.

To calculate your ATI, or your dependents ATI, for 2009-10 and future years, refer to the ATI calculator under Income tests calculator.

At least one of the following conditions must apply to each relative you wish to claim for:

you and the dependant resided together,
you gave the dependant food, clothing and lodging, and/or
you helped to pay their living and medical costs etc.

No tax offset will be available for:

a parent, if their adjusted taxable income is equal to or exceeds $6,862, or
an invalid relative, if their adjusted taxable income is equal to or exceeds $3,574

You cannot claim a tax offset if your dependant did not reside in Australia or they were only visiting you during a holiday in Australia - they must be a resident for tax purposes. You can claim a dependant tax offset only if you were an Australian resident for tax purposes.

Information you may need

Your dependant's adjusted taxable income (which you can calculate using the ATI calculator).
The number of days that your dependant was a resident in Australia.
The number of days that you maintained your dependant.
The percentage of maintenance that you contributed.

Disclaimer

This tool provides an estimate only, based on the information you enter.

Takes 5 to 10 minutes to complete