Spouse and Dependent Offsets

The Spouse and Dependent Offsets provide tax relief for individuals who financially support a low-income spouse or dependent. This can include your spouse, children, or a dependent relative.

Spouse Tax Offset

• Available if your spouse earns below a certain income threshold.
• The maximum offset is $540

Dependent Tax Offset

• For supporting a dependent who cannot support themselves due to agedisability, or other reasons.

Eligibility Criteria

• Your spouse’s or dependent’s income must fall below the ATO’s thresholds.
• You must not receive family tax benefits for the same dependent.

These offsets are income-tested, and your eligibility depends on both your taxable income and that of your spouse or dependent. Ensure you keep detailed records of any financial support provided, as the ATO may request evidence to substantiate your claim.

FAQs

Q: Can I claim both the spouse offset and family tax benefit?
A: No, you cannot claim the spouse offset if you receive the family tax benefit for the same dependent.

Q: What happens if my spouse earns slightly above the income threshold?
A: The spouse offset reduces incrementally as your spouse’s income approaches the threshold.