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:
No tax offset will be available 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.
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.
- 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
Information you may need
DisclaimerThis tool provides an estimate only, based on the information you enter.