To qualify for this tax offset, you need to meet the following conditions:
- You must contribute to the maintenance of one of the following individuals:
- Your spouse
- Your parent (or your parent’s spouse)
- Your child (aged 16 or over)
- Your sibling (aged 16 or over)
- Your dependent must have been receiving one of the following payments:
- Disability support
- Special needs disability support
- Invalidity service pension
- Carer allowance for a child or sibling aged 16 or over
- As the primary income earner, your adjusted taxable income should be $100,000 or less.
- Your dependent’s adjusted taxable income must be less than $11,614.
- Both you and your dependent must be Australian residents (not just visiting).
If you meet all of these criteria and your dependent had an adjusted taxable income of $285 or less, while you supported them for the entire year, congratulations! You are eligible to claim the maximum dependant (invalid and carer) tax offset of $2,833.”
Note: This information is for general guidance only and may not suit your individual circumstances. Please consult a qualified professional before taking action.
