| 1. |
The dependent spouse tax offset is designed to assist taxpayers who maintain their spouse by offering a tax rebate which can be offset against any tax payable.
|
| 2. |
In general, taxpayers are eligible for the dependent spouse tax offset for the 2009 tax year if they satisfy the following conditions.
|
| |
- They maintained their spouse, and
|
| |
- Their spouse was a resident for tax purposes, and
|
| |
- The taxpayer was a resident for tax purposes, and
|
| |
- Neither the taxpayer nor their spouse was entitled to claim Family Tax Benefit Part B.
|
| 3. |
The maximum spouse tax offset that taxpayers may claim is $2,159. Taxpayers may be entitled to a partial tax offset if;
|
| |
- They had a spouse for only part of the year, or
|
| |
- They met all the eligibility conditions for only part of the income year.
|
| 4. |
The taxpayers' tax offset reduces by $1 for every $4 by which their spouse's separate net income exceeds $282.
|
| 5. |
For 2008-09 taxpayers will not be able to claim a spouse tax offset if;
|
| |
- Their spouse's separate net income was more than $8,918 or,
|
| |
- The taxpayer's taxable income was greater than $150,000.
|
| 6. |
For more information, click here or visit the Tax Office website on www.ato.gov.au
|