Should you be disclosing your relationship

Should you be disclosing your relationship to the Tax Office?

Are you?	- A taxpayer in a relationship?
At a glance:	- Taxpayers in a domestic relationship, whether in a same or opposite sex relationship, need to declare their spouse to the Tax Office to be eligible for a range of tax offsets.
You should:	- Consider the implications of having a spouse for tax purposes. - Contact us if you require any clarification or advice.

The Tax Office considers a spouse to include another person, whether of the same or opposite sex, who:

· Was in a relationship that was registered under a prescribed State or Territory law; or

· Who, although not legally married, was living together with a partner on a genuine domestic basis as a couple (de facto relationship).

A registered relationship is one that is registered under certain prescribed state or territory laws that provide for registration of relationships. Currently, Victoria, Tasmania, The Australian Capital Territory and New South Wales provide for the registration of a relationship.
This means that even if couples are not married they are able to claim the following tax offsets:

· Spouse (without dependent child or student), child-housekeeper or housekeeper;

· Parent, spouse's parent or invalid relative;

· 20% tax offset on net medical expenses over the threshold amount;

· The Education tax refund;

· Senior Australians tax offset; and

· Pensioner tax offset.

Generally, taxpayers should complete their income tax return based on their domestic situation as at 30 June of the relevant financial year.
For further information regarding who is considered a spouse, click here.

Remember:

- Couples in a genuine domestic relationship, regardless if they are married, need to disclose their spouses' situation to the Tax Office.