You can not claim this tax offset for any dependant if:
At least one of the following conditions must apply to each dependant you wish to claim for:
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.
This tool does not determine the eligibility for an invalid spouse or carer spouse tax offset. You will need to use the Spouse (without dependent child or student) tax offset calculator.