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These offsets are claimed in the Invalid and carer worksheet opened from T6. Choose the offset being claimed by clicking the tab on the title bar. The 3 available offsets:

  • Invalid/carer spouse
  • Invalid relatives, and
  • Parents/parents-in-law

are grouped as Tabs cards on the one screen

See Individual return instructions on the ATO website for further information.

The worksheets for Invalid and invalid carer and invalid relatives are grouped as tabs on one screen. These tabs are as follows:

Eligibility

A spouse can be married or de facto, but must be residing with and maintained by you. If you have more than one spouse during the income year a part year rebate may be claimed for each.

Whichever you checkbox you select, will be open for data entry.

Invalid/carer spouse
FieldDetails
NameThis field is pre-filled from the spouse’s name field at the SD item and is for record keeping purposes only.
Days not eligible for FTB Part B at full/shared care rate or rec'd Parental leave pay:

Enter the number of days the taxpayer maintained the Spouse where neither was entitled to FTB Part B or entitled to FTB Part B at a shared care rate or in receipt of Parental Leave Payments either from an employer or from Centrelink. The total number of days cannot exceed 365 (366 in a leap year).

Two sets of fields are provided to cater for events occurring at different times of the year. No offset will be calculated until a number of days is entered.

No. of Days not eligible for Part B of FTB or entitled to Part B of FTB at a shared care rate

Enter the number of days the taxpayer maintained the Spouse where neither was entitled to FTB Part B or entitled to FTB Part B at a shared care rate. The total number of days cannot exceed 365 (366 in a leap year).

Two sets of fields are provided to cater for events occurring at different times of the year. No offset will be calculated until a number of days is entered.

Spouse’s Adjusted Taxable Income

This value is defaulted from the ATI calculated at the Spouse Details item SD.

ATI is defined as comprising all income derived during the year, less deductions for expenses paid to earn that income, and includes exempt income from invalid pensions, war pensions, reserve forces pay, scholarships, bursaries, educational assistance, maintenance payments not used to support dependants and also includes Reportable Fringe Benefits * .510, plus Reportable superannuation contributions, plus Net financial investment losses less child care that the taxpayer paid to a person other than their partner.

ATI does not include parenting allowance and other family and child disability allowances, severance or retirement payment of a capital nature.

OffsetIf an offset is available it is calculated and shown at this field. At the same time it is passed to the Base amount of the Zone rebate worksheet and will only be activated if you are eligible for, and claim the Zone offset.

 

 

To complete Invalid/Carer spouse details

An offset of $2,666 is available for each invalid spouse and invalid carer you maintain. No offset is available if the invalid has ATI of less than $286. A reduced offset will be calculated for ATI over $285 and will shade out at $1 for every $4 over $285 ($10,946).

This offset is subject to the Adjusted Taxable Income (ATI) test. If your ATI exceeds $100,000 and there will be no offset to claim at T6 and no Notional invalid carer offset available for Zone tax offset purposes at T4.

Additional fields are available where there is shared care.

Invalid relatives

An offset of $2,666 is available for each invalid relative a taxpayer maintains provided that the invalid relative has ATI of less than $286. A reduced offset will be calculated for ATI over $285 and will shade out at $1 for every $4 over $285 ($10,946). 

This offset is subject to the Adjusted Taxable Income (ATI) test. If the family ATI exceeds $100,000, or the dependent's ATO exceeds $10,946, this offset will be disallowed and will not then form part of the Base Amount for Zone offset purposes.

Additional fields are available where there is shared care.
 

FieldDescription
Adjusted Taxable IncomeEnter the relative’s adjusted Taxable Income.
Number of DaysEnter the number of days the taxpayer maintained the invalid relative.
ProportionEnter as a percentage the taxpayer's contribution to the maintenance of the invalid relative.

 

 

Parents/Parents-in-law

An offset of $2,666 is available for each parent or parent-in-law a taxpayer maintains provided that parent or parent-in-law has ATI of less than $286. A reduced offset will be calculated for ATI over $285 and will shade out at $1 for every $4 over $285 ($10,946).

This offset is subject to the Adjusted Taxable Income (ATI) test. If the family ATI exceeds $100,000, or the dependent's ATO exceeds $10,946, this offset will be disallowed and will not then form part of the Base Amount for Zone offset purposes.


 

FieldDescription
Adjusted Taxable IncomeEnter your carer parent’s or parent-in-law’s adjusted taxable income (ATI).
Number or DaysEnter the number of days the taxpayer maintained the parent or parent-in-law.
ProportionEnter as a percentage the taxpayer's contribution to the maintenance of the parent or parent-in-law.

 

 

 
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