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你的父母不符合dependent 条件。只有以下人才可以:
T7 - Dependent (invalid and carer) 2013
You may be entitled to a tax offset if you maintained:
your invalid or carer spouse
your or your spouse's invalid or carer parent, or
your or your spouse’s invalid child, brother or sister aged 16 years old or older.
The dependent carer must be:
receiving a carer allowance or carer payment in respect of the care they provide in relation to that person
or
wholly engaged in providing care to a person receiving:
a disability support pension
a special needs disability support pension, or
an invalidity service pension
The dependant invalid must be receiving:
a disability support pension
a special needs disability support pension under the Social Security Act 1991, or
an invalidity service pension under the Veterans' Entitlement Act 1986.
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