Tax Dependent Spouse Tax Offset


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For the 2009-10 income year, you will be eligible to claim a dependent spouse offset if all of the following apply:

  • Your adjusted taxable income was $150,000 or less
  • Your spouse’s adjusted taxable income for the year was less than $9,254
  • You and your spouse were a resident at some stage during the tax year.
  • Neither of you were entitled to FTB Part B.

Spouse Income

You cannot claim a spouse tax offset if you had a dependent spouse for the whole year and your spouse’s separate net income was more than

Maximum Claim

The maximum spouse tax offset that you may be able to claim is:


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  • 2008-09 $2,159
  • 2009-10 $ tba

Examples

Adjusted Taxable Income

This includes:

  • Taxable Income
  • Adjusted Fringe Benefits
  • Reportable employer super contributions
  • Total net investment Losses
  • Overseas Income

Residency:

Generally, you are an Australian resident for tax purposes, if you have been in Australia continuously for six months or more and for most of the time you have been in the one job and lived in the same place.

Residency Examples:

  • You are an overseas student enrolled in a course at an Australian institution that is more than six months long = You are an Australian resident for tax purposes.
  • You are visiting Australia for more than six months and for most of that time live at the same place and have established ties in the local community = You are an Australian resident for tax purposes.
  • You are visiting Australia for more than six months and for most of that time you are travelling and working in various locations around Australia = You are NOT an Australian resident for tax purposes.
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