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Dependent relative tax offset calculator - 2012

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 a tax offset for your parent, spouse's parent or invalid relative if your adjusted taxable income (ATI) is over $150,000, or if you have a spouse, your combined ATI is more than $150,000.

To calculate your ATI, or the ATI of your dependant(s), 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 lived in the same house,
  • you gave the dependant food, clothing and lodging, and/or
  • you helped to pay their living, medical and educational costs.
No tax offset will be available for:
  • a parent, if their adjusted taxable income is equal to or exceeds $7,186, or
  • an invalid relative, if their adjusted taxable income is equal to or exceeds $3,738
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

Disclaimer

This tool provides an estimate only, based on the information you enter.
Takes 5 to 10 minutes to complete