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Dependent (invalid and carer) tax offset calculator - 2013

Version 1.0.3
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 who is an invalid or carer.

A dependent invalid can be your:
  • spouse*
  • parent
  • child, brother or sister 16 years old or older
  • spouse's parent, or
  • spouse's child, brother or sister 16 years old or older.
The dependant must be receiving:
  • a disability support pension
  • a special needs disability support pension under the Social Security Act 1991, or
  • an invalidity service pension under the Veterans' Entitlement Act 1986
A dependent carer can be your:
  • spouse*
  • parent
  • spouse's parent
They must be caring for your or your spouse's child, brother or sister who is 16 years old or older.

The dependent carer must be:
  • receiving a carer allowance or carer payment in respect of the care they provide in relation to that person, or
  • wholly engaged in providing care to a person receiving:
    1. a disability support pension
    2. a special needs disability support pension, or
    3. an invalidity service pension.
Please note:

You can not claim this tax offset for any dependant if:

  • your adjusted taxable income (ATI) for 2012-13 was more than $150,000, or
  • you had a spouse for all of 2012-13 and the combined ATI of you and your spouse was more than $150,000, or
  • you had a spouse for only part of the year and the sum of the following is more than $150,000
    1. your ATI
    2. your spouse's ATI for 2012-13 multiplied by the number of days they were your spouse divided by 365, or
  • you maintained your dependant for the whole year and their ATI for 2012-13 was $9,974 or more.

At least one of the following conditions must apply to each dependant 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.

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.

*What the tool does not cover

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.

Information you may need

Disclaimer

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