Table of contents
More than one dependant
Contributions by another person
adjusted taxable income
You can claim a tax offset for more than one dependant.
Your tax offset is reduced if:
- your dependant's adjusted taxable income was $286 or more
- you maintained your dependant for only part of the year
- another person helped to maintain your dependant, and/or
- your dependant was an Australian resident for tax purposes for only part of the year.
Your 'spouse' includes another person (whether of the same sex or opposite sex) who:
- you were in a relationship with that was registered under a prescribed state or territory law,
- although not legally married to you, lived with you on a genuine domestic basis in a relationship as a couple.
Where another person or persons contributed to the
maintenance of your dependant, you can claim part of the allowable tax offset,
according to the extent of your contribution. For example, if you and another
person contributed equally to the maintenance of your dependant parent, you can
claim half of the allowable offset – that is, 50%.
An invalid relative is a person 16 years old or older who is
your child, brother or sister and who:
- receives a disability support pension or a special needs disability support pension under the Social Security Act 1991,
- receives a rehabilitation allowance under the Social Security Act 1991 and immediately before
they were eligible to receive that allowance they were eligible for an invalid pension under that Act, or
- has a certificate from a Commonwealth approved doctor certifying a continuing inability to work.
The maximum tax offset is $839 for each dependent invalid relative and $1,676 for each dependent parent or spouse’s parent.
From 1 July 2009, separate net income (SNI) was replaced with adjusted taxable income (ATI). ATI is now used to determine your eligibility for the parent, spouse’s parent or invalid relative tax offset. For more information about these reforms click
Your adjusted taxable
income (ATI) is your taxable income plus the following amounts if they apply
- reportable super contributions (the sum of your reportable employer superannuation contributions and deductible personal superannuation contributions)
- adjusted fringe benefits (your total reportable fringe benefits multiplied by 0.535)
- certain tax-free government pensions or benefits
- target foreign income
- total net investment loss (see below) less
- child support you paid to another person.
Your total net investment loss is the sum of:
- the amount by which your financial investment deductions exceeded your financial investment income, and
- the amount by which your rental property deductions exceeded your rental property income.
To calculate your ATI for 2009-10 and future years, refer to the
ATI calculator under Income tests calculator.
To continue your calculation, select the Back button on your browser.
For other important information, go to: